REGISTERED NUMBER: 09892329 (England and Wales)

The Window & Door Warehouse Limited

Unaudited Financial Statements for the Year Ended 31 December 2024

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

C Stubberfield

REGISTERED OFFICE:

Unit 16

Cloverlay Industrial Park

Canterbury Lane

Rainham

Kent

ME8 8GL

REGISTERED NUMBER:

09892329 (England and Wales)

ACCOUNTANTS:

Aggarwal & Co

Chartered Accountants

5 London Road

Rainham

Gillingham

Kent

ME8 7RG

FIXED ASSETS

Tangible assets

4

344,461

307,793

CURRENT ASSETS

Inventories

436,850

290,753

Debtors

5

273,865

280,514

Cash at bank and in hand

230,280

229,508

940,995

800,775

CREDITORS

Amounts falling due within one year

6

850,129

708,607

NET CURRENT ASSETS

90,866

92,168

TOTAL ASSETS LESS CURRENT LIABILITIES

435,327

399,961

CREDITORS

Amounts falling due after more than one year

7

(246,118

)

(217,484

)

PROVISIONS FOR LIABILITIES

(72,607

)

(52,431

)

NET ASSETS

116,602

130,046

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

116,502

129,946

SHAREHOLDERS' FUNDS

116,602

130,046

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25 September 2025 and were signed by:

C Stubberfield - Director

1.	STATUTORY INFORMATION

The Window & Door Warehouse 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Income recognition

Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Inventories

Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell.

In respect of work in progress and finished goods, cost includes an appropriate proportion of attributable overheads according to the stage of manufacture/completion.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the income statement. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the income statement.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 20 (2023 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

548,388

Additions

161,566

Disposals

(74,663

)

At 31 December 2024

635,291

DEPRECIATION

At 1 January 2024

240,595

Charge for year

100,450

Eliminated on disposal

(50,215

)

At 31 December 2024

290,830

NET BOOK VALUE

At 31 December 2024

344,461

At 31 December 2023

307,793

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

128,299

105,229

Other debtors

145,566

175,285

273,865

280,514

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

18,630

10,000

Hire purchase contracts (see note 8)

76,955

78,953

Trade creditors

492,598

476,098

Taxation and social security

212,864

137,992

Other creditors

49,082

5,564

850,129

708,607

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

44,457

14,939

Hire purchase contracts (see note 8)

201,661

202,545

246,118

217,484

8.	LEASING AGREEMENTS

The company had total commitment under non cancellable operating leases at the balance sheet date of £47,560.

9.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Hire purchase contracts

278,616

281,498

The hire purchase contracts are secured on the respective financed assets.