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REGISTERED NUMBER: 03326412 (England and Wales)

| Wakefield Windows Limited |

| Financial Statements |

| for the Year Ended 30 June 2025 |

Wakefield Windows Limited (Registered number: 03326412)

Contents of the Financial Statements

for the year ended 30 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Wakefield Windows Limited

Company Information

for the year ended 30 June 2025

| DIRECTOR: | Mr J B Hujwan

| REGISTERED OFFICE: | 33 George Street

| Wakefield

| West Yorkshire

| WF1 1LX

| REGISTERED NUMBER: | 03326412 (England and Wales)

| ACCOUNTANTS: | SMH Jolliffe Cork Ltd

| Accountants & Business Advisors

| 33 George Street

| Wakefield

| West Yorkshire

| WF1 1LX

Wakefield Windows Limited (Registered number: 03326412)

Balance Sheet

30 June 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Investments | 4 | 313,315 |  | 150,000 |  |

CURRENT ASSETS

Cash in hand | 100 |  | 100 |  |

CREDITORS

Amounts falling due within one year | 5 | 214,165 |  | 80,850 |  |

NET CURRENT LIABILITIES | (214,065 | ) | (80,750 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 99,250 |  | 69,250 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 5,000 |  | 5,000 |  |

Share premium | 60,500 |  | 60,500 |  |

Retained earnings | 33,750 |  | 3,750 |  |

SHAREHOLDERS' FUNDS | 99,250 |  | 69,250 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 19 December 2025 and were signed by:

Mr J B Hujwan - Director

Wakefield Windows Limited (Registered number: 03326412)

Notes to the Financial Statements

for the year ended 30 June 2025

1. | STATUTORY INFORMATION

| Wakefield 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Wakefield Windows Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries and associates

| Investments in subsidiary and associate undertakings are recognised at cost.

| Financial instruments

| The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

| All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| 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.

| Financial assets are derecognised when and only when; a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or, c) the company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

| Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

| 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.

Wakefield Windows Limited (Registered number: 03326412)

Notes to the Financial Statements - continued

for the year ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | FIXED ASSET INVESTMENTS

Shares in |

group | Interest in |

undertakings | associate | Totals |

| £ | £ | £

| COST

| At 1 July 2024 | - |  | 150,000 |  | 150,000 |  |

| Additions | 163,315 |  | - |  | 163,315 |  |

| Reclassification/transfer | 150,000 |  | (150,000 | ) | - |  |

| At 30 June 2025 | 313,315 |  | - |  | 313,315 |  |

| NET BOOK VALUE

| At 30 June 2025 | 313,315 |  | - |  | 313,315 |  |

| At 30 June 2024 | - |  | 150,000 |  | 150,000 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Amounts owed to group undertakings | 209,460 |  | - |  |

| Amounts owed to associates | - |  | 76,960 |  |

| Other creditors | 815 |  | - |  |

| Shareholder loan account | 1,250 |  | 1,250 |  |

| Directors' current accounts | 2,640 |  | 2,640 |  |

214,165 |  | 80,850 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 5,000 | Ordinary | £1 | 5,000 |  | 5,000 |  |