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REGISTERED NUMBER: 03301275 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

WINDOW & CLADDING TRADE CENTRE LIMITED

WINDOW & CLADDING TRADE CENTRE LIMITED (REGISTERED NUMBER: 03301275) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| WINDOW & CLADDING TRADE CENTRE LIMITED |

COMPANY INFORMATION

for the year ended 30 September 2025

| DIRECTORS: | Mrs D Anderson

| Mr P Anderson

| SECRETARY: | Mrs D Anderson

| REGISTERED OFFICE: | 17 St Peters Place

| Fleetwood

| Lancashire

| FY7 6EB

| REGISTERED NUMBER: | 03301275 (England and Wales)

| ACCOUNTANTS: | Xeinadin

| 17 St Peters Place

| Fleetwood

| Lancashire

| FY7 6EB

WINDOW & CLADDING TRADE CENTRE LIMITED (REGISTERED NUMBER: 03301275) |

BALANCE SHEET

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,666 |  | 9,103 |  |

CURRENT ASSETS

Stocks | 68,231 |  | 78,456 |  |

Debtors | 5 | 117,648 |  | 123,669 |  |

Cash at bank | 24,610 |  | 17,525 |  |

210,489 |  | 219,650 |  |

CREDITORS

Amounts falling due within one year | 6 | (197,065 | ) | (211,291 | ) |

NET CURRENT ASSETS | 13,424 |  | 8,359 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 20,090 |  | 17,462 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (12,223 | ) | (9,251 | ) |

PROVISIONS FOR LIABILITIES | (1,328 | ) | (1,727 | ) |

NET ASSETS | 6,539 |  | 6,484 |  |

CAPITAL AND RESERVES

Called up share capital | 22 |  | 22 |  |

Retained earnings | 6,517 |  | 6,462 |  |

SHAREHOLDERS' FUNDS | 6,539 |  | 6,484 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

WINDOW & CLADDING TRADE CENTRE LIMITED (REGISTERED NUMBER: 03301275) |

BALANCE SHEET - continued

30 September 2025

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 Board of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by:

Mr P Anderson - Director

WINDOW & CLADDING TRADE CENTRE LIMITED (REGISTERED NUMBER: 03301275) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| Window & Cladding Trade Centre 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.

| Turnover

| Turnover representing sales of goods is shown net of VAT and trade discounts and is recognised when the goods are physically delivered to the customer.

| Turnover representing services provided under contracts is recognised to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

| Tangible fixed assets

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

| Improvements to property | - | 15% on reducing balance

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Stocks

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

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Going concern

| The directors are satisfied at the time of approving the financial statements that the company has adequate resources to continue to operate for the foreseeable future and as such, continues to adopt the going concern basis in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 9 ) .

WINDOW & CLADDING TRADE CENTRE LIMITED (REGISTERED NUMBER: 03301275) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 October 2024 | 512 |  | 7,583 |  | 12,121 |  |

| Additions | - |  | - |  | - |  |

| At 30 September 2025 | 512 |  | 7,583 |  | 12,121 |  |

| DEPRECIATION

| At 1 October 2024 | 498 |  | 6,013 |  | 9,488 |  |

| Charge for year | 2 |  | 235 |  | 394 |  |

| At 30 September 2025 | 500 |  | 6,248 |  | 9,882 |  |

| NET BOOK VALUE

| At 30 September 2025 | 12 |  | 1,335 |  | 2,239 |  |

| At 30 September 2024 | 14 |  | 1,570 |  | 2,633 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 41,538 |  | 2,544 |  | 64,298 |  |

| Additions | - |  | 3,619 |  | 3,619 |  |

| At 30 September 2025 | 41,538 |  | 6,163 |  | 67,917 |  |

| DEPRECIATION

| At 1 October 2024 | 37,306 |  | 1,890 |  | 55,195 |  |

| Charge for year | 4,231 |  | 1,194 |  | 6,056 |  |

| At 30 September 2025 | 41,537 |  | 3,084 |  | 61,251 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1 |  | 3,079 |  | 6,666 |  |

| At 30 September 2024 | 4,232 |  | 654 |  | 9,103 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 114,632 |  | 121,087 |  |

| Prepayments | 3,016 |  | 2,582 |  |

117,648 |  | 123,669 |  |

WINDOW & CLADDING TRADE CENTRE LIMITED (REGISTERED NUMBER: 03301275) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 3,333 |  | 9,642 |  |

| Trade creditors | 19,891 |  | 37,015 |  |

| Tax | 11,460 |  | 5,577 |  |

| Social security and other taxes | - |  | 4,330 |  |

| VAT | 14,698 |  | 15,579 |  |

| Other creditors | 76,056 |  | 63,913 |  |

| Directors' loan accounts | 69,862 |  | 73,660 |  |

| Accruals and deferred income | 1,765 |  | 1,575 |  |

197,065 |  | 211,291 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 12,223 |  | 9,251 |  |

8. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £43,000 (2024 - £72,000) were paid to the directors .