Company Registration No. 07731641 (England and Wales)
President Upvc Ltd
Unaudited accounts
for the year ended 31 August 2026
President Upvc Ltd
Unaudited accounts
Contents
President Upvc Ltd
Company Information
for the year ended 31 August 2026
Directors
PROVOOST, Antonia Faye
BROADHEAD, Anthony William Jude
Company Number
07731641 (England and Wales)
Registered Office
1 Rushmills
Northampton
Northamptonshire
NN4 7YB
England
President Upvc Ltd
Statement of financial position
as at 31 August 2026
Tangible assets
56,587
82,380
Cash at bank and in hand
12,992
57,313
Creditors: amounts falling due within one year
(1,856)
(59,628)
Net current assets
17,368
82,294
Total assets less current liabilities
73,955
164,674
Provisions for liabilities
Deferred tax
(10,751)
(15,652)
Called up share capital
200
200
Profit and loss account
63,004
148,822
Shareholders' funds
63,204
149,022
For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2026 and were signed on its behalf by
PROVOOST, Antonia Faye
Director
Company Registration No. 07731641
President Upvc Ltd
Notes to the Accounts
for the year ended 31 August 2026
President Upvc Ltd is a private company, limited by shares, registered in England and Wales, registration number 07731641. The registered office is 1 Rushmills, Northampton, Northamptonshire, NN4 7YB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost
Motor vehicles
25% on cost
Computer equipment
33% on cost and 25% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
President Upvc Ltd
Notes to the Accounts
for the year ended 31 August 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2025
33,787
113,749
6,470
154,006
At 31 August 2026
33,787
113,749
6,470
154,006
At 1 September 2025
21,248
45,239
5,139
71,626
Charge for the year
5,223
19,624
946
25,793
At 31 August 2026
26,471
64,863
6,085
97,419
At 31 August 2026
7,316
48,886
385
56,587
At 31 August 2025
12,539
68,510
1,331
82,380
Amounts falling due within one year
Accrued income and prepayments
-
1,458
Other debtors
6,055
36,186
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
-
7,743
Taxes and social security
-
38,424
Loans from directors
50
11,366
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
100 Ordinary shares A of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).