REGISTERED NUMBER: 07277162

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

WORLD OF WINDOWS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W S North

Mrs S North

REGISTERED OFFICE:

Admiral House

Waterfront East

Brierley Hill

West Midlands

DY5 1XG

REGISTERED NUMBER:

07277162

ACCOUNTANTS:

Blackthorns

Chartered Accountants

Admiral House

Waterfront East

Brierley Hill

West Midlands

DY5 1XG

FIXED ASSETS

Tangible assets

4

206,707

212,031

CURRENT ASSETS

Stocks

12,846

16,547

Debtors

5

12,520

12,142

Cash at bank

202,771

184,451

228,137

213,140

CREDITORS

Amounts falling due within one year

6

119,556

99,036

NET CURRENT ASSETS

108,581

114,104

TOTAL ASSETS LESS CURRENT LIABILITIES

315,288

326,135

PROVISIONS FOR LIABILITIES

6,250

6,750

NET ASSETS

309,038

319,385

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

309,032

319,379

309,038

319,385

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2026 and were signed on its behalf by:

W S North - Director

Mrs S North - Director

1.	STATUTORY INFORMATION

World Of Windows Limited is a private company, limited by shares, registered in England and Wales, registered number 07277162. Its registered office is Admiral House, Waterfront East, Brierley Hill, West Midlands, England, DY5 1XG.

The financial statements are presented in Sterling, which is the functional currency of the company.

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

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

Financial instruments

Basic financial liabilities, including trade and other debtors and creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts or payments discounted at a market rate of interest.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 6 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2024

180,000

119,574

299,574

Disposals

-

(100

)

(100

)

At 30 June 2025

180,000

119,474

299,474

DEPRECIATION

At 1 July 2024

-

87,543

87,543

Charge for year

-

5,314

5,314

Eliminated on disposal

-

(90

)

(90

)

At 30 June 2025

-

92,767

92,767

NET BOOK VALUE

At 30 June 2025

180,000

26,707

206,707

At 30 June 2024

180,000

32,031

212,031

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

12,520

12,142

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

9,167

19,167

Trade creditors

28,000

26,854

Taxation and social security

75,068

44,220

Other creditors

7,321

8,795

119,556

99,036

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £97,000 (2024 - £76,000) were paid to the directors .