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Registered Number: 07525631
England and Wales
J & J WINDOWS & DOORS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

J & J Windows & Doors Limited Contents Page For the year ended 30 June 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

J & J Windows & Doors Limited Company Information For the year ended 30 June 2025
Director | John Harwood Hoy
Registered Number | 07525631
Registered Office | 1 Allied Business Centre Coldharbour Lane Harpenden AL5 4UT
Accountants | Cubed Consultancy Limited 1 Allied Business Centre Coldharbour Lane Harpenden Hertfordshire AL5 4UT
1

J & J Windows & Doors Limited Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 85,091 |  | 65,708
|  | 85,091 |  | 65,708
Current assets |  |  |
Stocks | 5 | 8,000 |  | 8,000
Debtors | 6 | 1,380,654 |  | 942,413
Cash at bank and in hand |  | 575,933 |  | 495,782
|  | 1,964,587 |  | 1,446,195
Creditors: amount falling due within one year | 7 | (783,334) |  | (460,760)
Net current assets |  | 1,181,253 |  | 985,435
Total assets less current liabilities |  | 1,266,344 |  | 1,051,143
Provisions for liabilities | 8 | (21,273) |  | (16,427)
Net assets |  | 1,245,071 |  | 1,034,716
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 1,244,971 |  | 1,034,616
Shareholders' funds |  | 1,245,071 |  | 1,034,716
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 12 March 2026 and were signed by:
------------------------------- John Harwood Hoy Director
2

J & J Windows & Doors Limited Notes to the Financial Statements For the year ended 30 June 2025
General Information J & J Windows & Doors Limited is a private company, limited by shares, registered in England and Wales, registration number 07525631, registration address 1 Allied Business Centre , Coldharbour Lane , Harpenden, AL5 4UT . The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 6 (2024 : 7).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 July 2024 | 32,500 |  | 32,500
Additions | - |  | -
Disposals | - |  | -
At 30 June 2025 | 32,500 |  | 32,500
Amortisation
At 01 July 2024 | 32,500 |  | 32,500
Charge for year | - |  | -
On disposals | - |  | -
At 30 June 2025 | 32,500 |  | 32,500
Net book values
At 30 June 2025 | - |  | -
At 30 June 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Total
| £ |  | £ |  | £
At 01 July 2024 | 6,396 |  | 271,854 |  | 278,250
Additions | 608 |  | 37,250 |  | 37,858
Disposals | - |  | - |  | -
At 30 June 2025 | 7,004 |  | 309,104 |  | 316,108
Depreciation
At 01 July 2024 | 5,020 |  | 207,522 |  | 212,542
Charge for year | 496 |  | 17,979 |  | 18,475
On disposals | - |  | - |  | -
At 30 June 2025 | 5,516 |  | 225,501 |  | 231,017
Net book values
Closing balance as at 30 June 2025 | 1,488 |  | 83,603 |  | 85,091
Opening balance as at 01 July 2024 | 1,376 |  | 64,332 |  | 65,708
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 8,000 |  | 8,000
| 8,000 |  | 8,000
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 118,072 |  | 61,207
Other Debtors | 1,262,582 |  | 881,206
| 1,380,654 |  | 942,413
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 304,848 |  | 164,457
Bank Loans & Overdrafts | 9,628 |  | 19,892
Taxation and Social Security | 147,800 |  | 79,243
Other Creditors | 321,058 |  | 197,168
| 783,334 |  | 460,760
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 21,273 |  | 16,427
| 21,273 |  | 16,427
3