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REGISTERED NUMBER: 02113397 (England and Wales)








Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Brackenwood Windows Limited

Brackenwood Windows Limited (Registered number: 02113397)

Contents of the Financial Statements
for the Year Ended 30 April 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brackenwood Windows Limited

Company Information
for the Year Ended 30 April 2025







DIRECTORS: D J Medcraft
A Forbes





SECRETARY: Mrs L Medcraft





REGISTERED OFFICE: Brackenwood House
Kimbell Road
Basingstoke
Hampshire
RG22 4AT





REGISTERED NUMBER: 02113397 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

Brackenwood Windows Limited (Registered number: 02113397)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 394,270 281,396
Investments 5 364,186 -
758,456 281,396

CURRENT ASSETS
Stocks 659,125 500,163
Debtors 6 1,460,146 814,891
Cash at bank 876,359 948,846
2,995,630 2,263,900
CREDITORS
Amounts falling due within one year 7 3,372,170 2,159,861
NET CURRENT (LIABILITIES)/ASSETS (376,540 ) 104,039
TOTAL ASSETS LESS CURRENT
LIABILITIES

381,916

385,435

PROVISIONS FOR LIABILITIES 9 76,661 65,087
NET ASSETS 305,255 320,348

CAPITAL AND RESERVES
Called up share capital 10 100 100
Share premium 22,095 22,095
Retained earnings 283,060 298,153
SHAREHOLDERS' FUNDS 305,255 320,348

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Brackenwood Windows Limited (Registered number: 02113397)

Balance Sheet - continued
30 April 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by:





D J Medcraft - Director


Brackenwood Windows Limited (Registered number: 02113397)

Notes to the Financial Statements
for the Year Ended 30 April 2025


1. STATUTORY INFORMATION

Brackenwood Windows 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Motor vehicles - Straight line over 6 years

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Brackenwood Windows Limited (Registered number: 02113397)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

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.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 44 (2024 - 40 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 May 2024 199,937 637,611 837,548
Additions 19,255 202,906 222,161
Disposals (24,494 ) (28,680 ) (53,174 )
At 30 April 2025 194,698 811,837 1,006,535
DEPRECIATION
At 1 May 2024 166,684 389,468 556,152
Charge for year 22,374 86,913 109,287
Eliminated on disposal (24,494 ) (28,680 ) (53,174 )
At 30 April 2025 164,564 447,701 612,265
NET BOOK VALUE
At 30 April 2025 30,134 364,136 394,270
At 30 April 2024 33,253 248,143 281,396


Brackenwood Windows Limited (Registered number: 02113397)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 364,186
At 30 April 2025 364,186
NET BOOK VALUE
At 30 April 2025 364,186

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 563,301 487,650
Other debtors 896,845 327,241
1,460,146 814,891

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade creditors 747,322 605,539
Amounts owed to group undertakings 146,981 -
Taxation and social security 716,010 484,184
Other creditors 1,761,857 1,070,138
3,372,170 2,159,861

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.25 30.4.24
£    £   
Within one year 193,435 193,435
Between one and five years 106,463 149,048
299,898 342,483

9. PROVISIONS FOR LIABILITIES
30.4.25 30.4.24
£    £   
Deferred tax
Accelerated capital allowances 76,661 65,087

Brackenwood Windows Limited (Registered number: 02113397)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025


9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2024 65,087
Provided during year 11,574
Balance at 30 April 2025 76,661

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.25 30.4.24
value: £    £   
100 Ordinary £1 100 100

11. RELATED PARTY DISCLOSURES

Medcraft Holdings Limited, a company registered in England and Wales, is the immediate and ultimate parent company.