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Company registration number: 13440647
Cumberland Windows Ltd
Unaudited filleted financial statements
For the year ended
30 June 2025
Cumberland Windows Ltd
Contents
Statement of financial position
Notes to the financial statements
Cumberland Windows Ltd
Statement of financial position
30 June 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 | 20,337 |  |  |  | 26,357 |  |
|  |  | ________ |  |  |  | ________ |  |
|  |  |  |  | 20,337 |  |  |  | 26,357
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 30,516 |  |  |  | 28,129 |  |
Debtors |  | 4 | 59,782 |  |  |  | 73,128 |  |
Cash at bank and in hand |  |  | 776,964 |  |  |  | 599,872 |  |
|  |  | ________ |  |  |  | ________ |  |
|  |  | 867,262 |  |  |  | 701,129 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 5 | ( 319,634) |  |  |  | ( 262,372) |  |
|  |  | ________ |  |  |  | ________ |  |
Net current assets |  |  |  |  | 547,628 |  |  |  | 438,757
|  |  |  |  | ________ |  |  |  | ________
Total assets less current liabilities |  |  |  |  | 567,965 |  |  |  | 465,114
Provisions for liabilities |  |  |  |  | ( 4,501) |  |  |  | ( 5,969)
|  |  |  |  | ________ |  |  |  | ________
Net assets |  |  |  |  | 563,464 |  |  |  | 459,145
|  |  |  |  | ________ |  |  |  | ________
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 20 |  |  |  | 20
Profit and loss account |  |  |  |  | 563,444 |  |  |  | 459,125
|  |  |  |  | ________ |  |  |  | ________
Shareholders funds |  |  |  |  | 563,464 |  |  |  | 459,145
|  |  |  |  | ________ |  |  |  | ________

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The 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 Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 17 March 2026 , and are signed on behalf of the board by:
Mr D F Farrer Mr M P Bradley
Director Director
Company registration number: 13440647
Cumberland Windows Ltd
Notes to the financial statements
Year ended 30 June 2025
1. Accounting policies
General information
The company is a private company limited by shares, registered in England and Wales, registration number 13440647 . The address of the registered office is Unit 5, Bridge End Industrial Estate, Egremont, CA22 2RD.
Basis of preparation
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied with the same financial statements.
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. It includes the relevant proportion of contract values where work is partially performed in the period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the 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.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 10 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Deferred taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for fixed asset investments which are measured at fair value, with changes recognised in the fair value reserve.
Defined contribution plans
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in comprehensive income when due.
2. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).
3. Tangible assets

|  | Plant and machinery | Motor vehicles | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 July 2024 | 2,583 | 44,188 | 46,771 |  |  |  |
| Additions | 311 | - | 311 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| At 30 June 2025 | 2,894 | 44,188 | 47,082 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 July 2024 | 660 | 19,754 | 20,414 |  |  |  |
| Charge for the year | 223 | 6,108 | 6,331 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| At 30 June 2025 | 883 | 25,862 | 26,745 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 June 2025 | 2,011 | 18,326 | 20,337 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| At 30 June 2024 | 1,923 | 24,434 | 26,357 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |

4. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 34,300 | 72,038
| Other debtors |  | 25,482 | 1,090
|  |  | ________ | ________
|  |  | 59,782 | 73,128
|  |  | ________ | ________

5. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 20,524 | 18,026
| Taxation and social security |  | 87,852 | 99,641
| Directors loan account |  | 173,330 | 101,076
| Other creditors |  | 37,928 | 43,629
|  |  | ________ | ________
|  |  | 319,634 | 262,372
|  |  | ________ | ________

6. Pension commitments
The company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £858 (2024: £814) were due to the fund. They are included in other creditors.