AK Windows & Doors Limited - Filleted accounts

Registered number

09923166

AK Windows & Doors Limited

Filleted Accounts

30 April 2025

AK Windows & Doors Limited
Registered number:		09923166
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		131,617			105,696

Current assets
Stocks		81,698			34,115
Debtors	4	339,020			362,926
Cash at bank and in hand		37,740			15,893
		458,458			412,934

Creditors: amounts falling due within one year	5	(325,596)			(240,355)

Net current assets			132,862			172,579

Total assets less current liabilities			264,479			278,275

Creditors: amounts falling due after more than one year	6		(114,087)			(119,035)



Net assets			150,392			159,240

Capital and reserves
Called up share capital			10			10
Profit and loss account			150,382			159,230

Shareholder's funds			150,392			159,240

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A A Khan
Director
Approved by the board on 16 January 2026

AK Windows & Doors Limited
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% on reducing balance
	Motor Vehicles	20% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.



	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			16		16


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2024	108,223		38,672		146,895
	Additions	45,833		-		45,833
	Disposals	(431)		-		(431)
	At 30 April 2025	153,625		38,672		192,297

	Depreciation
	At 1 May 2024	24,176		17,023		41,199
	Charge for the year	13,578		6,030		19,608
	On disposals	(127)		-		(127)
	At 30 April 2025	37,627		23,053		60,680

	Net book value
	At 30 April 2025	115,998		15,619		131,617
	At 30 April 2024	84,047		21,649		105,696











4	Debtors			2025		2024
£					£

	Trade debtors			237,356		226,671
	Other debtors			101,664		136,255
				339,020		362,926


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			11,062		11,062
	Obligations under finance lease and hire purchase contracts			-		2,792
	Trade creditors			191,348		151,354
	Taxation and social security costs			82,036		36,297
	Other creditors			41,150		38,850
				325,596		240,355


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			14,087		19,035
	Other creditors			100,000		100,000
				114,087		119,035


7	Other information

	AK Windows & Doors Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Ereconomic House
	Salisbury Street, Wolverhampton
	Wolverhampton
	Wolverhampton
	WV3 0BG