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Registration number: 04491433

Vacuum Windows Limited
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Vacuum Windows Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Financial Statements | 4 to 8

Vacuum Windows Limited

Company Information

Director | W R Beecham

Company secretary | H Beecham

Registered office | 7 Stirling Road Castleham Industrial Estate St. Leonards-On-Sea East Sussex England TN38 9NW

Accountants | Manningtons 8 High Street Heathfield East Sussex TN21 8LS

Vacuum Windows Limited

(Registration number: 04491433)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 15,329 | 19,565
Current assets |  |  |
Stocks | 6 | 4,000 | 4,000
Debtors | 7 | 744,491 | 736,235
Cash at bank and in hand |  | 319,941 | 293,663
|  | 1,068,432 | 1,033,898
Creditors: Amounts falling due within one year | 8 | (54,885) | (80,307)
Net current assets |  | 1,013,547 | 953,591
Total assets less current liabilities |  | 1,028,876 | 973,156
Provisions for liabilities |  | (2,870) | (3,142)
Net assets |  | 1,026,006 | 970,014
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 1,025,906 | 969,914
Shareholders' funds |  | 1,026,006 | 970,014

Vacuum Windows Limited

(Registration number: 04491433)
Balance Sheet as at 30 September 2025

For the financial year ending 30 September 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 April 2026

......................................... W R Beecham Director

Vacuum Windows Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7 Stirling Road
Castleham Industrial Estate
St. Leonards-On-Sea
East Sussex
TN38 9NW
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Vacuum Windows Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixture, Fittings and Equipment | 25% Reducing Balance
Computer Equipment | 3 years straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 20 years Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised at the transaction price.

Vacuum Windows Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 4).

Vacuum Windows Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 October 2024 | 10,000 | 10,000
At 30 September 2025 | 10,000 | 10,000
Amortisation
At 1 October 2024 | 10,000 | 10,000
At 30 September 2025 | 10,000 | 10,000
Carrying amount
At 30 September 2025 | - | -

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 October 2024 | 170,905 | 170,905
Additions | 1,556 | 1,556
At 30 September 2025 | 172,461 | 172,461
Depreciation
At 1 October 2024 | 151,340 | 151,340
Charge for the year | 5,792 | 5,792
At 30 September 2025 | 157,132 | 157,132
Carrying amount
At 30 September 2025 | 15,329 | 15,329
At 30 September 2024 | 19,565 | 19,565

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 4,000 | 4,000

Vacuum Windows Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

7 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 40,705 | 53,112
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 9 | 675,000 | 675,000
Other debtors |  | 23,674 | -
Director loan account |  | 5,112 | 8,123
|  | 744,491 | 736,235

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 53,584 | 79,009
Accruals and deferred income | 1,300 | 1,300
Other creditors | 1 | (2)
| 54,885 | 80,307

9 | Related party transactions

Summary of transactions with other related parties

Beecham Properties South Ltd - Mr W Beecham is Director of both companies.
Intercompany loan of £675,000 to Beecham Properties South Ltd