REGISTERED NUMBER: 08183964 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

MIDLAND METAL WINDOWS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Spencer

Mr P Saunders

REGISTERED OFFICE:

1st Floor

49 High Street

Hucknall

Nottinghamshire

NG15 7AW

REGISTERED NUMBER:

08183964 (England and Wales)

ACCOUNTANTS:

Elkingtons Accountants Limited

1st Floor

49 High Street

Hucknall

Nottinghamshire

NG15 7AW

FIXED ASSETS

Tangible assets

4

97,592

122,107

CURRENT ASSETS

Stocks

96,701

189,123

Debtors

5

128,032

45,107

Cash at bank and in hand

54,466

44,683

279,199

278,913

CREDITORS

Amounts falling due within one year

6

208,570

189,003

NET CURRENT ASSETS

70,629

89,910

TOTAL ASSETS LESS CURRENT LIABILITIES

168,221

212,017

CREDITORS

Amounts falling due after more than one year

7

(42,505

)

(58,893

)

PROVISIONS FOR LIABILITIES

(24,398

)

(29,110

)

NET ASSETS

101,318

124,014

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

101,218

123,914

SHAREHOLDERS' FUNDS

101,318

124,014

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

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 Board of Directors and authorised for issue on 1st November 2025 and were signed on its behalf by:

Mr M Spencer - Director

Mr P Saunders - Director

1.	STATUTORY INFORMATION

Midland Metal 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 & amounts recoverable on contracts

Turnover represents net invoiced sales of goods, excluding value added tax. Where the outcome of a contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the balance sheet date. The company uses the "percentage of completion method" to determine the appropriate amount to recognise in a given period. The assessment of the stage of completion is dependent on the nature of the contract, but will generally be based on the estimated proportion of the total contract costs which have been incurred to date. If a contract is expected to be loss-making, a provision is recognised immediately for the entire loss.

Tangible fixed assets

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

Improvements to property

-

15% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st September 2024

22,455

65,828

26,808

Additions

-

3,416

-

At 31st August 2025

22,455

69,244

26,808

DEPRECIATION

At 1st September 2024

15,634

40,284

17,070

Charge for year

1,023

4,113

2,320

At 31st August 2025

16,657

44,397

19,390

NET BOOK VALUE

At 31st August 2025

5,798

24,847

7,418

At 31st August 2024

6,821

25,544

9,738

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st September 2024

115,317

13,816

244,224

Additions

-

-

3,416

At 31st August 2025

115,317

13,816

247,640

DEPRECIATION

At 1st September 2024

36,073

13,056

122,117

Charge for year

19,811

664

27,931

At 31st August 2025

55,884

13,720

150,048

NET BOOK VALUE

At 31st August 2025

59,433

96

97,592

At 31st August 2024

79,244

760

122,107

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

108,511

30,504

Other debtors

19,521

14,603

128,032

45,107

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,646

10,000

Hire purchase contracts

7,441

9,803

Trade creditors

57,496

87,930

Taxation and social security

83,459

43,722

Other creditors

50,528

37,548

208,570

189,003

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

42,505

48,962

Other creditors

-

9,931

42,505

58,893

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

49,946

58,765