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Registered number: 04620194
Wonderful Windows and Conservatories Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Phelan Cloud Accounting
Chartered Certified Accountants
18 New Road
Clanfield
Waterlooville
Hampshire
PO8 0NS
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Director Mr J B Hunter
Secretary Mrs A L Hoare
Company Number 04620194
Registered Office Stansted Park Garden Centre
Stansted Park
Rowlands Castle
Hampshire
PO9 6DX
Accountants Phelan Cloud Accounting
Chartered Certified Accountants
18 New Road
Clanfield
Waterlooville
Hampshire
PO8 0NS
Page 1
Page 2
Balance Sheet
Registered number: 04620194
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 54,962 53,391
54,962 53,391
CURRENT ASSETS
Stocks 7,000 9,000
Debtors 6 87,560 143,971
Cash at bank and in hand 80,372 37,280
174,932 190,251
Creditors: Amounts Falling Due Within One Year 7 (130,900 ) (93,312 )
NET CURRENT ASSETS (LIABILITIES) 44,032 96,939
TOTAL ASSETS LESS CURRENT LIABILITIES 98,994 150,330
Creditors: Amounts Falling Due After More Than One Year 8 (33,501 ) (30,974 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,741 ) (13,348 )
NET ASSETS 51,752 106,008
CAPITAL AND RESERVES
Called up share capital 11 99 99
Profit and Loss Account 51,653 105,909
SHAREHOLDERS' FUNDS 51,752 106,008
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For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J B Hunter
Director
21 September 2026
The notes on pages 4 to 7 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Wonderful Windows and Conservatories Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04620194 . The registered office is Stansted Park Garden Centre, Stansted Park, Rowlands Castle, Hampshire, PO9 6DX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. It is amortised to profit and loss account over its estimated economic life of 4 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 January 2025 3,000
As at 31 December 2025 3,000
Amortisation
As at 1 January 2025 3,000
As at 31 December 2025 3,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
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5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2025 104,703
Additions 17,250
Disposals (2,042 )
As at 31 December 2025 119,911
Depreciation
As at 1 January 2025 51,312
Provided during the period 15,679
Disposals (2,042 )
As at 31 December 2025 64,949
Net Book Value
As at 31 December 2025 54,962
As at 1 January 2025 53,391
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,636 55,986
Other debtors 77,924 87,985
87,560 143,971
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,223 5,894
Trade creditors 24,600 7,494
Bank loans and overdrafts - 2,593
Other creditors 53,993 28,901
Taxation and social security 43,084 48,430
130,900 93,312
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 33,501 30,974
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9. Secured Creditors
Of the creditors the following amounts are secured.
Bank loans relate to a loan granted under the Bounce Back Loan Scheme. In the event of default by the company, repayment of the loan and interest is guaranteed by the UK government.
Hire purchase contracts are secured against the assets being financed. 
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 42,724 36,868
Bank loans and overdrafts - 2,593
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,223 5,894
Later than one year and not later than five years 33,501 30,974
42,724 36,868
42,724 36,868
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 99 99
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 12,000 12,000
Later than one year and not later than five years - 12,000
12,000 24,000
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Jonathon Hunter 70,146 83,893 90,000 - 64,039
The above loan is unsecured and repayable on demand. Interest is charged on the loan at 3.75%. 
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