Bella Windows Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 06124316 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

BELLA WINDOWS LTD.

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mr I Jones

Mr J A Moss

Mr N Moss

Miss C A Price

REGISTERED OFFICE:

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

REGISTERED NUMBER:

06124316 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

65,460

90,153

65,460

90,153

CURRENT ASSETS

Debtors

6

185,329

175,000

Cash at bank

199,749

141,608

385,078

316,608

CREDITORS

Amounts falling due within one year

7

144,766

119,043

NET CURRENT ASSETS

240,312

197,565

TOTAL ASSETS LESS CURRENT
LIABILITIES

305,772

287,718

CREDITORS

Amounts falling due after more than one
year

8

(32,370

)

(52,080

)

PROVISIONS FOR LIABILITIES

9

(15,919

)

(22,009

)

NET ASSETS

257,483

213,629

CAPITAL AND RESERVES

Called up share capital

10

200

Share premium

680

Retained earnings

256,603

212,749

SHAREHOLDERS' FUNDS

257,483

213,629

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

Mr I Jones - Director

1.	STATUTORY INFORMATION

Bella Windows Ltd. 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 represents the total amount receivable by the company for goods supplied and services provided, excluding value added tax and trade discounts.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, 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.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2024

and 28 February 2025

61,794

AMORTISATION

At 1 March 2024

and 28 February 2025

61,794

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

186,628

Additions

4,414

Disposals

(26,495

)

At 28 February 2025

164,547

DEPRECIATION

At 1 March 2024

96,475

Charge for year

19,029

Eliminated on disposal

(16,417

)

At 28 February 2025

99,087

NET BOOK VALUE

At 28 February 2025

65,460

At 29 February 2024

90,153

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/25

29/2/24

£

Trade debtors

123,011

107,875

Other debtors

62,318

67,125

185,329

175,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/25

29/2/24

£

Bank loans and overdrafts

5,598

5,461

Hire purchase contracts

7,232

14,043

Taxation and social security

120,301

79,209

Other creditors

11,635

20,330

144,766

119,043

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

28/2/25

29/2/24

£

Bank loans

24,472

30,033

Hire purchase contracts

7,898

22,047

32,370

52,080

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

586

9.	PROVISIONS FOR LIABILITIES

28/2/25

29/2/24

£

Deferred tax

15,919

22,009

Deferred

tax

£

Balance at 1 March 2024

22,009

Credit to Income Statement during year

(6,090

)

Balance at 28 February 2025

15,919

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28/2/25

29/2/24

value:

£

180

Ordinary A

£1

160

20

Ordinary B

£1

20

Ordinary C

£1

20

200