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Registrar

Registration number: 04767088

A B L Doors & Windows Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2025

A B L Doors & Windows Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 10

A B L Doors & Windows Limited

Company Information

Directors | A P Williams S A Gipp

Registered office | Unit 2 Lancaster Way Earls Colne Colchester Essex CO6 2NS

Bankers | Barclays Bank plc 1 Bank Street Braintree Essex CM7 7UQ

Accountants | Lambert Chapman LLP Chartered accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

A B L Doors & Windows Limited

Directors' Report for the Year Ended 31 January 2025

The directors present their report and the financial statements for the year ended 31 January 2025.

Directors of the company

The directors who held office during the year were as follows:

A P Williams

S A Gipp

Principal activity

The principal activity of the company in the year under review is that of a manufacturer of windows & doors.

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 by the Board on 20 June 2025 and signed on its behalf by:

A P Williams
Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
A B L Doors & Windows Limited
for the Year Ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A B L Doors & Windows Limited for the year ended 31 January 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of A B L Doors & Windows Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of A B L Doors & Windows Limited and state those matters that we have agreed to state to the Board of Directors of A B L Doors & Windows Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A B L Doors & Windows Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that A B L Doors & Windows Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A B L Doors & Windows Limited. You consider that A B L Doors & Windows Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of A B L Doors & Windows Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Lambert Chapman LLP
Chartered accountants
3 Warners Mill
Silks Way
Braintree
Essex
CM7 3GB

20 June 2025

A B L Doors & Windows Limited

(Registration number: 04767088)
Balance Sheet as at 31 January 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 156,620 | 95,181
Current assets |  |  |
Stocks | 5 | 866,328 | 586,932
Debtors | 6 | 2,121,847 | 2,198,739
Cash at bank and in hand |  | 118,921 | 100
|  | 3,107,096 | 2,785,771
Creditors: Amounts falling due within one year | 7 | (2,856,994) | (2,510,480)
Net current assets |  | 250,102 | 275,291
Total assets less current liabilities |  | 406,722 | 370,472
Creditors: Amounts falling due after more than one year | 7 | (201,292) | (91,512)
Provisions for liabilities |  | (24,820) | (23,795)
Net assets |  | 180,610 | 255,165
Capital and reserves |  |  |
Called up share capital | 8 | 2 | 2
Capital redemption reserve |  | 4 | 4
Retained earnings |  | 180,604 | 255,159
Shareholders' funds |  | 180,610 | 255,165

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 20 June 2025 and signed on its behalf by:

A P Williams
Director

A B L Doors & Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1 | General information

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

The address of its registered office and principle place of business is: Unit 2, Lancaster Way, Earls Colne, Colchester, Essex, CO6 2NS.

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.
These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

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

Tax

Current Tax is recognised in the profit and loss account, 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.

Deferred tax is recognised on temporary material differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | 15% Reducing Balance
Fixture, Fittings, Tools & Equipment | 15% Reducing Balance
Motor Vehicles | 25% Straight Line

A B L Doors & Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity.

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.

A B L Doors & Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Long term employee benefits

The holiday year for A B L Doors & Windows Limited ends at 31 December 2025.
Any unused holiday can only be carried forward at the discretion of the directors. The cost of any unused entitlement is recognised in the period in which the employee;s services are received.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 47 (2024 - 49).

4 | Tangible assets

| Fixtures, fittings, tools & equipment £ | Motor vehicles £ | Plant & machinery £ | Total £
Cost or valuation
At 1 February 2024 | 14,111 | 146,858 | 360,058 | 521,027
Additions | - | 95,990 | 4,250 | 100,240
At 31 January 2025 | 14,111 | 242,848 | 364,308 | 621,267
Depreciation
At 1 February 2024 | 9,481 | 137,465 | 278,900 | 425,846
Charge for the year | 695 | 25,357 | 12,749 | 38,801
At 31 January 2025 | 10,176 | 162,822 | 291,649 | 464,647
Carrying amount
At 31 January 2025 | 3,935 | 80,026 | 72,659 | 156,620
At 31 January 2024 | 4,630 | 9,393 | 81,158 | 95,181

5 | Stocks

| 2025 £ | 2024 £
Stocks | 866,328 | 586,932

A B L Doors & Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

6 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 1,261,769 | 1,410,073
Retentions |  | 55,235 | 81,943
Directors loan account | 11 | 491,671 | 501,847
Other debtors |  | 230,712 | 104,758
Prepayments and accrued income |  | 82,460 | 100,118
|  | 2,121,847 | 2,198,739

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 733,479 | 732,023
Loans and borrowings | 9 | 1,628,608 | 1,393,346
Taxation and social security |  | 453,495 | 368,544
Other creditors |  | 37,132 | 12,492
Accruals and deferred income |  | 4,280 | 4,075
|  | 2,856,994 | 2,510,480

Creditors include loans, invoice discounting, overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £995,379 (2024 - £947,641).

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 201,292 | 91,512

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £77,517 (2024 - £34,756).

A B L Doors & Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 633,228 | 445,705
Bank overdrafts | - | 41,847
Hire purchase contracts | 37,439 | 18,566
Invoice discounting | 957,941 | 887,228
| 1,628,608 | 1,393,346

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 123,775 | 56,766
Hire purchase contracts | 77,517 | 34,746
| 201,292 | 91,512

10 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £1,372,672 (2024 - £1,550,201).

A B L Doors & Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

11 | Related party transactions

Transactions with directors

2025 | At 1 February 2024 £ | Advances to director £ | Repayments by director £ | At 31 January 2025 £
A P Williams
| 501,847 | 184,824 | (195,000) | 491,671

2024 | At 1 February 2023 £ | Advances to director £ | Repayments by director £ | At 31 January 2024 £
A P Williams
| 493,486 | 193,361 | (185,000) | 501,847