NCH Windows Ltd - Filleted accounts

Registered number

11895756

NCH Windows Ltd

Filleted Accounts

31 March 2026

NCH Windows Ltd
Registered number:		11895756
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,230			1,640

Current assets
Debtors	4	9,933			25,976
Cash at bank and in hand		54,515			41,207
		64,448			67,183

Creditors: amounts falling due within one year	5	(33,571)			(38,462)

Net current assets			30,877			28,721

Total assets less current liabilities			32,107			30,361

Creditors: amounts falling due after more than one year	6		-			(492)



Net assets			32,107			29,869

Capital and reserves
Called up share capital			100			100
Profit and loss account			32,007			29,769

Shareholders' funds			32,107			29,869

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Nicholas Hack
Director
Approved by the board on 9 September 2026

NCH Windows Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicles etc.			25% Reducing Balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		2


3	Tangible fixed assets
								Motor vehicles
£
	Cost
	At 1 April 2025							9,217
	At 31 March 2026							9,217

	Depreciation
	At 1 April 2025							7,577
	Charge for the year							410
	At 31 March 2026							7,987

	Net book value
	At 31 March 2026							1,230
	At 31 March 2025							1,640


4	Debtors					2026		2025
£							£

	Trade debtors					299		2,508
	Amounts owed by related party					-		14,000
	Corporation tax recoverable					6,615		6,615
	CIS tax recoverable					2,156		2,060
	Other debtors					863		793
						9,933		25,976

	Amounts due after more than one year included above					6,615		6,615


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					534		2,146
	Trade creditors					6,458		7,138
	Taxation and social security costs					25,431		29,092
	Other creditors					1,148		86
						33,571		38,462


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		492


7	Loans to associates
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£

	Cameron Hack	14,000		-		(14,000)		-

		14,000		-		(14,000)		-

	In the previous year, a loan was issued to Cameron Hack, an associate of Nick and Andrea Hack. The loan is interest free, unsecured and repayable on demdand. The sum of £14,000 (2025: £5,600) was repaid within the year, leaving a balance due of £Nil (2025: £14,000) at the year end.


8	Other information

	NCH Windows Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	4 Herbert Road
	Southsea
	Hampshire
	PO4 0QA