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Company Registration No. 5551084 (England and Wales)
M & M Windows Ltd Unaudited accounts for the year ended 31 March 2025
M & M Windows Ltd Unaudited accounts Contents
Page
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M & M Windows Ltd Company Information for the year ended 31 March 2025
Directors
Colin McCoy Maureen McCoy Michael McCoy
Secretary
Mrs Maureen McCoy
Company Number
5551084 (England and Wales)
Registered Office
149 Little Lane Wigan Lancashire WN3 6PZ
Accountants
FAO Accountancy Services Ltd 101 Melrose Drive Wigan WN3 6EG
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M & M Windows Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
454,066 
460,453 
Current assets
Inventories
81,494 
79,072 
Debtors
297,546 
161,627 
Cash at bank and in hand
15,699 
71,441 
394,739 
312,140 
Creditors: amounts falling due within one year
(311,839)
(189,150)
Net current assets
82,900 
122,990 
Total assets less current liabilities
536,966 
583,443 
Creditors: amounts falling due after more than one year
(88,981)
(100,846)
Net assets
447,985 
482,597 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
447,885 
482,497 
Shareholders' funds
447,985 
482,597 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by
Maureen McCoy Director Company Registration No. 5551084
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M & M Windows Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
M & M Windows Ltd is a private company, limited by shares, registered in England and Wales, registration number 5551084. The registered office is 149 Little Lane, Wigan, Lancashire, WN3 6PZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% on reducing balance
Motor vehicles
25% on reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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M & M Windows Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
292,964 
65,272 
32,561 
118,078 
508,875 
At 31 March 2025
292,964 
65,272 
32,561 
118,078 
508,875 
Depreciation
At 1 April 2024
- 
40,530 
7,892 
- 
48,422 
Charge for the year
- 
2,749 
3,638 
- 
6,387 
At 31 March 2025
- 
43,279 
11,530 
- 
54,809 
Net book value
At 31 March 2025
292,964 
21,993 
21,031 
118,078 
454,066 
At 31 March 2024
292,964 
24,742 
24,669 
118,078 
460,453 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
297,546 
161,345 
Other debtors
- 
282 
297,546 
161,627 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
Trade creditors
153,525 
111,099 
Taxes and social security
46,034 
32,361 
Other creditors
602 
555 
Loans from directors
30,000 
30,000 
Accruals
5,340 
5,135 
Deferred income
66,338 
- 
311,839 
189,150 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,667 
11,667 
Loans from directors
87,314 
89,179 
88,981 
100,846 
8
Average number of employees
During the year the average number of employees was 13 (2024: 15).
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