REGISTERED NUMBER: 07125862 (England and Wales)

CLASSIC WINDOWS (DRONFIELD) LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUAR

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J A Revill

SECRETARY:

REGISTERED OFFICE:

Construction House

Callywhite Lane

Dronfield

Derbyshire

S18 2XR

REGISTERED NUMBER:

07125862 (England and Wales)

ACCOUNTANTS:

Ian R Collins & Co

The Bridge House

Mill Lane

Dronfield

Derbyshire

S18 2XL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

11,524

13,769

11,524

13,769

CURRENT ASSETS

Stocks

20,520

18,643

Debtors

6

63,477

32,598

Cash at bank and in hand

39,714

56,224

123,711

107,465

CREDITORS

Amounts falling due within one year

7

(145,285

)

(141,928

)

NET CURRENT LIABILITIES

(21,574

)

(34,463

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(10,050

)

(20,694

)

CREDITORS

Amounts falling due after more than one year

8

(31,599

)

(40,012

)

PROVISIONS FOR LIABILITIES

(1,346

)

(1,655

)

NET LIABILITIES

(42,995

)

(62,361

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(43,095

)

(62,461

)

SHAREHOLDERS' FUNDS

(42,995

)

(62,361

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6th May 2026 and were signed by:

Mrs J A Revill - Director

1.	STATUTORY INFORMATION

Classic Windows (Dronfield) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st March 2025

and 28th February 2026

30,000

AMORTISATION

At 1st March 2025

and 28th February 2026

30,000

NET BOOK VALUE

At 28th February 2026

-

At 28th February 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st March 2025

3,990

61,527

65,517

Additions

-

582

582

At 28th February 2026

3,990

62,109

66,099

DEPRECIATION

At 1st March 2025

-

51,748

51,748

Charge for year

-

2,827

2,827

At 28th February 2026

-

54,575

54,575

NET BOOK VALUE

At 28th February 2026

3,990

7,534

11,524

At 28th February 2025

3,990

9,779

13,769

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

54,590

27,533

Other debtors

8,887

5,065

63,477

32,598

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

66,888

48,760

Taxation and social security

39,347

28,331

Other creditors

29,050

54,837

145,285

141,928

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

31,599

40,012