Company No: 06597418 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	71,263		111,494
		71,263		111,494
Current assets
Stocks	4	89,796		53,938
Debtors	5	112,184		164,492
Cash at bank and in hand		238,464		63,702
		440,444		282,132
Creditors: amounts falling due within one year	6	( 522,577)		( 364,115)
Net current liabilities		(82,133)		(81,983)
Total assets less current liabilities		(10,870)		29,511
Creditors: amounts falling due after more than one year	7	( 10,000)		( 20,000)
Provision for liabilities	8	( 25,697)		( 18,115)
Net liabilities		( 46,567)		( 8,604)
Capital and reserves
Called-up share capital		1		1
Profit and loss account		( 46,568 )		( 8,605 )
Total shareholder's deficit		( 46,567)		( 8,604)

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.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of D L Windows Limited (registered number: 06597418) were approved and authorised for issue by the Director on 20 December 2025. They were signed on its behalf by:

A Lyus Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

D L Windows Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 7 William Street, Porte Marsh Industrial Estate, Calne, SN11 9BN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £46,567. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Where income is received in advance of the work completed at the Balance Sheet date, this income is included within accruals and deferred income on the Balance Sheet.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. 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.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.

Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	5 years straight line
Vehicles	4 years straight line
Office equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

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. 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.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	17		18

3. Tangible assets

	Leasehold improve- ments		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 April 2024	39,147		95,607		24,760		159,514
Additions	0		0		3,743		3,743
Disposals	0		( 16,450)		( 4,894)		( 21,344)
At 31 March 2025	39,147		79,157		23,609		141,913
Accumulated depreciation
At 01 April 2024	3,807		31,147		13,066		48,020
Charge for the financial year	7,829		19,790		4,878		32,497
Disposals	0		( 5,092)		( 4,775)		( 9,867)
At 31 March 2025	11,636		45,845		13,169		70,650
Net book value
At 31 March 2025	27,511		33,312		10,440		71,263
At 31 March 2024	35,340		64,460		11,694		111,494

4. Stocks

	2025		2024
	£		£
Stocks	18,763		14,543
Work in progress	71,033		39,395
	89,796		53,938

5. Debtors

	2025		2024
	£		£
Trade debtors	77,568		128,465
Corporation tax	0		8,586
Other debtors	34,616		27,441
	112,184		164,492

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,000		10,000
Trade creditors	199,790		178,504
Accruals and deferred income	241,119		129,328
Other taxation and social security	65,494		37,663
Other creditors	6,174		8,620
	522,577		364,115

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	10,000		20,000

Within bank loans is a balance of £20,000 (2024 - £30,000) relating to an outstanding amount due from a Coronavirus Bounce Back Loan. The UK government have guaranteed 100% of the value of the loan.

8. Provision for liabilities

	2025		2024
	£		£
Deferred tax	5,697		18,115
Operational provision	20,000		0
	25,697		18,115

Other

Operational provisions relate to the estimated settlement figure in respect of legal claims which arise in the ordinary course of business and the director expects these claims to settle within the next year.

9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
within one year	72,354		62,142
between one and five years	186,000		258,354
	258,354		320,496

The commitment shown above is in relation to non-cancellable operating leases over the business premises and business vehicles.

10. Contingencies

Contingent liabilities

During the year the company recognised an operational provision of £20,000 in respect of a settlement offer made to a customer in relation to a contractual dispute. The provision represents the directors best estimate of the present obligation at the reporting date, based on the information and legal advice currently available. The ultimate outcome of the matter may differ from this estimate and it is not practicable to estimate any further financial effects at this stage, however any additional liability is not expected to be material to the company’s financial statements.