Company registration number 02627171 (England and Wales)
Rydale Windows (Manufacturing) Limited
Unaudited financial statements
For the year ended 31 October 2025
Rydale Windows (Manufacturing) Limited
Company information
Directors
Mr S A Humpherson
Michael Homer
Neil Meakin
Philip Parsons
Secretary
Mr S A Humpherson
Company number
02627171
Registered office
Rydale House
33 Long Lane
Halesowen
West Midlands
United Kingdom
B62 9LS
Accountants
DJH Halesowen Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT
Rydale Windows (Manufacturing) Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
Rydale Windows (Manufacturing) Limited
Statement of financial position
As at 31 October 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
95,633
87,350
Debtors
3
343,813
242,806
Cash at bank and in hand
434,609
470,976
874,055
801,132
Creditors: amounts falling due within one year
4
(397,387)
(362,878)
Net current assets
476,668
438,254
Creditors: amounts falling due after more than one year
5
-
0
(27,702)
Net assets
476,668
410,552
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
476,666
410,550
Total equity
476,668
410,552

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 January 2026 and are signed on its behalf by:
Mr S A Humpherson
Director
Company registration number 02627171 (England and Wales)
Rydale Windows (Manufacturing) Limited
Notes to the financial statements
For the year ended 31 October 2025
- 2 -
1
Accounting policies
Company information

Rydale Windows (Manufacturing) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Rydale House, 33 Long Lane, Halesowen, West Midlands, United Kingdom, B62 9LS.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Rydale Windows (Manufacturing) Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Rydale Windows (Manufacturing) Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
22
22
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
307,554
176,192
Amounts owed by group undertakings
-
0
37,207
Other debtors
36,259
29,407
343,813
242,806
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
220,634
223,133
Amounts owed to group undertakings
1,093
-
0
Corporation tax
42,065
20,255
Other taxation and social security
114,802
101,464
Other creditors
18,793
18,026
397,387
362,878
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
0
27,702
6
Financial commitments, guarantees and contingent liabilities

The total amount of commitments, guarantees and contingencies at the end of the year was £105,000 (2024 £165,000).

Rydale Windows (Manufacturing) Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 5 -
7
Related party transactions

At the year end there was a balance due to Rydale Group Ltd, the parent company, of £49,093 (2024 £4,793) and during the year a management charge was paid amounting to £418,000 (2024 £310,000).

During the year consultancy fees were paid to M T Caldicott, the majority shareholder of the parent company, amounting to £74,821 (2024 £81,709). Also during the year, consultancy fees were paid to A K Caldicott, the son of the majority shareholder, amounting to £87,822 (2024 £63,872).

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