IRIS Accounts Production v25.4.0.155 NI635167 Board of Directors Board of Directors 1.12.24 30.11.25 30.11.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh NI635167 2024-11-30 NI635167 2025-11-30 NI635167 2024-12-01 2025-11-30 NI635167 2023-11-30 NI635167 2023-12-01 2024-11-30 NI635167 2024-11-30 NI635167 ns15:NorthernIreland 2024-12-01 2025-11-30 NI635167 ns14:PoundSterling 2024-12-01 2025-11-30 NI635167 ns10:Director1 2024-12-01 2025-11-30 NI635167 ns10:Director2 2024-12-01 2025-11-30 NI635167 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 NI635167 ns10:SmallEntities 2024-12-01 2025-11-30 NI635167 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 NI635167 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 NI635167 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 NI635167 ns10:FullAccounts 2024-12-01 2025-11-30 NI635167 ns10:RegisteredOffice 2024-12-01 2025-11-30 NI635167 ns5:CurrentFinancialInstruments 2025-11-30 NI635167 ns5:CurrentFinancialInstruments 2024-11-30 NI635167 ns5:Non-currentFinancialInstruments 2025-11-30 NI635167 ns5:Non-currentFinancialInstruments 2024-11-30 NI635167 ns5:ShareCapital 2025-11-30 NI635167 ns5:ShareCapital 2024-11-30 NI635167 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 NI635167 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 NI635167 ns5:PlantMachinery 2024-12-01 2025-11-30 NI635167 ns5:PlantMachinery 2024-11-30 NI635167 ns5:MotorVehicles 2024-11-30 NI635167 ns5:MotorVehicles 2024-12-01 2025-11-30 NI635167 ns5:PlantMachinery 2025-11-30 NI635167 ns5:MotorVehicles 2025-11-30 NI635167 ns5:PlantMachinery 2024-11-30 NI635167 ns5:MotorVehicles 2024-11-30 NI635167 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 NI635167 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30

REGISTERED NUMBER: NI635167 (Northern Ireland)

BRACKEN WINDOWS & DOORS LTD

Unaudited Financial Statements for the Year Ended 30 November 2025

BRACKEN WINDOWS & DOORS LTD (REGISTERED NUMBER: NI635167)

Contents of the Financial Statements

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

BRACKEN WINDOWS & DOORS LTD

Company Information

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | Tracy Bradley

| Ciaran Bradley

| REGISTERED OFFICE: | 3 Craigadick Road

| Maghera

| BT46 5DH

| REGISTERED NUMBER: | NI635167 (Northern Ireland)

| ACCOUNTANTS: | Cooper Parry Advisory Limited

| 36-38 Northland Row

| Dungannon

| Co. Tyrone

| BT71 6AP

BRACKEN WINDOWS & DOORS LTD (REGISTERED NUMBER: NI635167)

Statement of Financial Position

30 NOVEMBER 2025

2025 | 2024 |

| Notes | £ | £

NON-CURRENT ASSETS

Tangible assets | 5 | 69,898 |  | 79,823 |  |

CURRENT ASSETS

Inventories | 40,731 |  | 75,388 |  |

Receivables | 6 | 43,429 |  | 77,720 |  |

Cash at bank and in hand | 94,360 |  | 74,021 |  |

178,520 |  | 227,129 |  |

PAYABLES

Amounts falling due within one year | 7 | (272,896 | ) | (285,969 | ) |

NET CURRENT LIABILITIES | (94,376 | ) | (58,840 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (24,478 | ) | 20,983 |  |

PAYABLES

Amounts falling due after more than one year | 8 | (9,120 | ) | (24,569 | ) |

PROVISIONS FOR LIABILITIES | (13,281 | ) | (15,167 | ) |

NET LIABILITIES | (46,879 | ) | (18,753 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (46,881 | ) | (18,755 | ) |

(46,879 | ) | (18,753 | ) |

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

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

BRACKEN WINDOWS & DOORS LTD (REGISTERED NUMBER: NI635167)

Statement of Financial Position - continued

30 NOVEMBER 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 March 2026 and were signed on its behalf by:

Ciaran Bradley - Director

Tracy Bradley - Director

BRACKEN WINDOWS & DOORS LTD (REGISTERED NUMBER: NI635167)

Notes to the Financial Statements

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Bracken Windows & Doors Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

| Revenue

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

| Property, plant and equipment

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

| Plant and machinery | - | 20% reducing balance

| Inventories

| Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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.

BRACKEN WINDOWS & DOORS LTD (REGISTERED NUMBER: NI635167)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Cash flow statement

| The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 10 ) .

5. | PROPERTY, PLANT AND EQUIPMENT

Plant and | Motor |

machinery | vehicles | Totals |

| £ | £ | £

| COST

| At 1 December 2024 | 226,826 |  | - |  | 226,826 |  |

| Additions | 6,826 |  | - |  | 6,826 |  |

| At 30 November 2025 | 233,652 |  | - |  | 233,652 |  |

| DEPRECIATION

| At 1 December 2024 | 147,000 |  | 3 |  | 147,003 |  |

| Charge for year | 16,751 |  | - |  | 16,751 |  |

| At 30 November 2025 | 163,751 |  | 3 |  | 163,754 |  |

| NET BOOK VALUE

| At 30 November 2025 | 69,901 |  | (3 | ) | 69,898 |  |

| At 30 November 2024 | 79,826 |  | (3 | ) | 79,823 |  |

6. | RECEIVABLES

2025 | 2024 |

| £ | £

| Trade receivables | 43,429 |  | 56,050 |  |

| Other receivables | - |  | 21,670 |  |

43,429 |  | 77,720 |  |

7. | PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 5,017 |  | 10,323 |  |

| Hire purchase contracts | 12,417 |  | 13,154 |  |

| Trade payables | 171,418 |  | 179,215 |  |

| Taxation and social security | 18,193 |  | 7,395 |  |

| Other payables | 65,851 |  | 75,882 |  |

272,896 |  | 285,969 |  |

BRACKEN WINDOWS & DOORS LTD (REGISTERED NUMBER: NI635167)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

8. | PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | - |  | 5,143 |  |

| Hire purchase contracts | 9,120 |  | 19,426 |  |

9,120 |  | 24,569 |  |