Registration number: 05575091

CWS (West Yorkshire) Limited

Contents

Company Information	1
Director's Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

CWS (West Yorkshire) Limited

Company Information





 

Director

J Thackra

Company secretary

L Thackra

Registered office

Sovereign Crossroads Holmfirth Road Shepley Huddersfield West Yorkshire HD8 8BB

Accountants

D & A Hill No.18 T8/9 Brooke's Mill Armitage Bridge Huddersfield West Yorkshire HD4 7NR

CWS (West Yorkshire) Limited

Director's Report
for the Year Ended 28 February 2025

The director presents his report and the financial statements for the year ended 28 February 2025.

Director of the company

The director who held office during the year was as follows:

J Thackra

Principal activity

The principal activity of the company is that of double glazing sales.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 17 November 2025
 

......................................... J Thackra Director

CWS (West Yorkshire) Limited

(Registration number: 05575091 )
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	18,075	25,310
Current assets
Stocks	5	39,400	36,900
Debtors	6	1,297,929	1,122,975
Cash at bank and in hand		251,737	200,788
		1,589,066	1,360,663
Creditors: Amounts falling due within one year	7	(744,783)	(543,080)
Net current assets		844,283	817,583
Total assets less current liabilities		862,358	842,893
Creditors: Amounts falling due after more than one year	7	-	(12,636)
Net assets		862,358	830,257
Capital and reserves
Called up share capital	8	2	2
Retained earnings		862,356	830,255
Shareholders' funds		862,358	830,257

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 November 2025
 

CWS (West Yorkshire) Limited

(Registration number: 05575091 )
Balance Sheet as at 28 February 2025

......................................... J Thackra Director

CWS (West Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Sovereign Crossroads
Holmfirth Road
Shepley
Huddersfield
West Yorkshire
HD8 8BB
United Kingdom

These financial statements were authorised for issue by the director on 17 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

CWS (West Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and equipment	25% on reducing balance
Fixtures and fittings	25% on reducing balance
Motor vehicles	25% on reducing balance
Office equipment	25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

CWS (West Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 5).

CWS (West Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2025

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 March 2024	23,315	2,945	6,036	126,400
At 28 February 2025	23,315	2,945	6,036	126,400
Depreciation
At 1 March 2024	22,819	2,718	5,549	102,300
Charge for the year	496	227	487	6,025
At 28 February 2025	23,315	2,945	6,036	108,325
Carrying amount
At 28 February 2025	-	-	-	18,075
At 29 February 2024	496	227	487	24,100

	Total £
Cost or valuation
At 1 March 2024	158,696
At 28 February 2025	158,696
Depreciation
At 1 March 2024	133,386
Charge for the year	7,235
At 28 February 2025	140,621
Carrying amount
At 28 February 2025	18,075
At 29 February 2024	25,310

5

Stocks

	2025 £	2024 £
Work in progress	39,400	36,900

CWS (West Yorkshire) Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	159,901	160,532
Prepayments	2,610	28,595
Other debtors	1,135,418	933,848
	1,297,929	1,122,975

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	13,102	10,648
Trade creditors		275,833	276,963
Taxation and social security		14,690	35,423
Accruals and deferred income		3,500	40,207
Other creditors		437,658	179,839
		744,783	543,080