FENESTRA LTD

2022-05-012023-04-302023-04-30false07237459FENESTRA 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FENESTRA LTD

(formerly LAURENCE EDGAR ARCHITECTS LTD)

Registered Number
07237459
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

FENESTRA LTD

Company Information
for the year from 1 May 2022 to 30 April 2023


Director	EDGAR, Laurence


Registered Address	Suite 312 Atlas House Caxton Close
	Wigan
	WN3 6XU


Registered Number	07237459 (England and Wales)

FENESTRA LTD

Balance Sheet as at
30 April 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Intangible assets	7		3,371		4,351
Tangible assets	8		7,254		9,082
			10,625		13,433
Current assets
Debtors	9	122		332
Cash at bank and on hand		3,341		3,208
		3,463		3,540
Creditors amounts falling due within one year	10	(4,916)		(10,991)
Net current assets (liabilities)			(1,453)		(7,451)
Total assets less current liabilities			9,172		5,982
Creditors amounts falling due after one year	11		(14,234)		(16,852)
Provisions for liabilities	12		(1,378)		(1,726)
Net assets			(6,440)		(12,596)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(6,540)		(12,696)
Shareholders' funds			(6,440)		(12,596)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Director on 25 January 2024, and are signed on its behalf by:

EDGAR, Laurence
Director
Registered Company No. 07237459

FENESTRA LTD

Notes to the Financial Statements
for the year ended 30 April 2023

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Principal activities
	The principal activity of the company in the year under review was that of window cleaning services.

4.	Basis of measurement used in financial statements
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

5.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Fixtures and fittings	5
	Office Equipment	5

	Intangible assets policy
	Goodwill is written off over its estimated life of 5 years.

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

6.	Employee information


		2023		2022
	Average number of employees during the year	0		0

7.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 May 22	4,900	4,900
At 30 April 23	4,900	4,900
Amortisation and impairment
At 01 May 22	549	549
Charge for year	980	980
At 30 April 23	1,529	1,529
Net book value
At 30 April 23	3,371	3,371
At 30 April 22	4,351	4,351

8.	Property, plant and equipment

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 May 22	15,910	224	2,922	19,056
Additions	552	-	-	552
At 30 April 23	16,462	224	2,922	19,608
Depreciation and impairment
At 01 May 22	7,584	205	2,185	9,974
Charge for year	1,692	14	674	2,380
At 30 April 23	9,276	219	2,859	12,354
Net book value
At 30 April 23	7,186	5	63	7,254
At 30 April 22	8,326	19	737	9,082

9.	Debtors

	2023	2022
	£	£
Prepayments and accrued income	122	332
Total	122	332


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

10.	Creditors within one year

	2023	2022
	£	£
Bank borrowings and overdrafts	2,618	2,386
Other creditors	1,578	7,884
Accrued liabilities and deferred income	720	721
Total	4,916	10,991


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

11.	Creditors after one year

	2023	2022
	£	£
Bank borrowings and overdrafts	14,234	16,852
Total	14,234	16,852

12.	Provisions for liabilities

	2023	2022
	£	£
Net deferred tax liability (asset)	1,378	1,726
Total	1,378	1,726