Registration number: 05727241

D & M Windows & Doors Limited

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

D & M Windows & Doors Limited

(Registration number: 05727241)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed Assets
Tangible Assets	4	107,712	85,303
Current assets
Stocks	5	29,500	29,500
Debtors	6	1,122,904	727,675
Investments	7	83,312	78,941
Cash at bank and in hand		745,476	690,912
		1,981,192	1,527,028
Creditors: Amounts falling due within one year	8	(1,327,060)	(904,979)
Net current assets		654,132	622,049
Total assets less current liabilities		761,844	707,352
Creditors: Amounts falling due after more than one year	8	(26,956)	(29,229)
Provisions for liabilities		(26,928)	(22,460)
Net assets		707,960	655,663
Capital and Reserves
Called up share capital		26	26
Retained Earnings		707,934	655,637
Shareholders' funds		707,960	655,663

For the financial year ending 31 March 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.

D & M Windows & Doors Limited

(Registration number: 05727241)
Statement of Financial Position as at 31 March 2025

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 Income Statement.

Approved and authorised by the Board on 30 September 2025 and signed on its behalf by:
 

......................................... D Hoolickin Director

D & M Windows & Doors Limited

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

1	General information

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

The address of its registered office is:
Office 7
Earl Business Centre
Dowry Street
Oldham
Lancashire
OL8 2PF
United Kingdom

These financial statements were authorised for issue by the Board on 30 September 2025.

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.

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, 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.

D & M Windows & Doors Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible Assets

Tangible Assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	33% on cost
Plant and machinery	25% on cost
Computer equipment	33% on cost

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

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.

D & M Windows & Doors Limited

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

Leases

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 statement of financial position as a finance lease obligation.

Lease payments are apportioned between finance costs in the income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2024 - 18).

D & M Windows & Doors Limited

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

4	Tangible Assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	8,486	218,413	226,899
Additions	-	55,150	55,150
At 31 March 2025	8,486	273,563	282,049
Depreciation
At 1 April 2024	8,319	133,277	141,596
Charge for the year	83	32,658	32,741
At 31 March 2025	8,402	165,935	174,337
Carrying amount
At 31 March 2025	84	107,628	107,712
At 31 March 2024	167	85,136	85,303

5

Stocks

	2025 £	2024 £
Other inventories	29,500	29,500

6

Debtors

Current	2025 £	2024 £
Trade Debtors	941,625	665,290
Prepayments	112,978	13,783
Other debtors	68,301	48,602
	1,122,904	727,675

D & M Windows & Doors Limited

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

7	Current asset investments

	2025 £	2024 £
Other investments	83,312	78,941

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		15,190	15,204
Trade Creditors		757,838	502,008
Taxation and social security		86,098	94,951
Accruals and deferred income		435,500	292,370
Other creditors		32,434	446
		1,327,060	904,979

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		26,956	29,229