Company registration number 04076633 (England and Wales)
Storm Windows Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Storm Windows Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Storm Windows Limited
Statement of financial position
As at 31 December 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
155,884
213,327
Current assets
Stocks
112,093
122,715
Debtors
4
366,277
449,613
Cash at bank and in hand
123,399
84,131
601,769
656,459
Creditors: amounts falling due within one year
5
(544,305)
(579,661)
Net current assets
57,464
76,798
Total assets less current liabilities
213,348
290,125
Creditors: amounts falling due after more than one year
6
(50,230)
(126,997)
Provisions for liabilities
(34,095)
(40,905)
Net assets
129,023
122,223
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss reserves
119,023
112,223
Total equity
129,023
122,223
Storm Windows Limited
Statement of financial position (continued)
As at 31 December 2025
31 December 2025
- 2 -

For the financial year ended 31 December 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 26 March 2026 and are signed on its behalf by:
Mrs J E R Griffiths
Director
Company registration number 04076633 (England and Wales)
Storm Windows Limited
Notes to the financial statements
For the year ended 31 December 2025
- 3 -
1
Accounting policies
Company information

Storm Windows Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2, James Scott Road, Halesowen, West Midlands, United Kingdom, B63 2QT.

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
Revenue

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.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
2% straight line
Plant and equipment
over 2 to 5 years
Motor vehicles
over 3 years
Storm Windows Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.5
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.

1.6
Taxation

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

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
Retirement benefits

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

Storm Windows Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

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

2025
2024
Number
Number
Total
20
20
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
36,445
73,608
309,069
419,122
Additions
-
0
-
0
24,609
24,609
Disposals
-
0
-
0
(19,999)
(19,999)
At 31 December 2025
36,445
73,608
313,679
423,732
Depreciation and impairment
At 1 January 2025
7,483
70,502
127,810
205,795
Depreciation charged in the year
729
1,473
75,267
77,469
Eliminated in respect of disposals
-
0
-
0
(15,416)
(15,416)
At 31 December 2025
8,212
71,975
187,661
267,848
Carrying amount
At 31 December 2025
28,233
1,633
126,018
155,884
At 31 December 2024
28,962
3,106
181,259
213,327
Storm Windows Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
142,519
271,741
Other debtors
131,880
94,770
Prepayments and accrued income
91,878
83,102
366,277
449,613
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,000
10,000
Obligations under finance leases
58,853
40,239
Trade creditors
165,082
175,954
Corporation tax
51,319
43,628
Other taxation and social security
87,743
105,588
Other creditors
105,433
134,582
Accruals and deferred income
65,875
69,670
544,305
579,661
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
2,500
12,500
Obligations under finance leases
47,730
114,497
50,230
126,997
2025-12-31 2025-01-01 false false false 26 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr M D Reece Mrs J E R Griffiths Mr O L G Parkes 04076633 2025-01-01 2025-12-31 04076633 2025-12-31 04076633 2024-12-31 04076633 core:LeaseholdImprovements 2025-12-31 04076633 core:PlantMachinery 2025-12-31 04076633 core:MotorVehicles 2025-12-31 04076633 core:LeaseholdImprovements 2024-12-31 04076633 core:PlantMachinery 2024-12-31 04076633 core:MotorVehicles 2024-12-31 04076633 core:CurrentFinancialInstruments 2025-12-31 04076633 core:CurrentFinancialInstruments 2024-12-31 04076633 core:Non-currentFinancialInstruments 2025-12-31 04076633 core:Non-currentFinancialInstruments 2024-12-31 04076633 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 04076633 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 04076633 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 04076633 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 04076633 core:ShareCapital 2025-12-31 04076633 core:ShareCapital 2024-12-31 04076633 core:RetainedEarningsAccumulatedLosses 2025-12-31 04076633 core:RetainedEarningsAccumulatedLosses 2024-12-31 04076633 bus:Director2 2025-01-01 2025-12-31 04076633 core:LeaseholdImprovements 2025-01-01 2025-12-31 04076633 core:PlantMachinery 2025-01-01 2025-12-31 04076633 core:MotorVehicles 2025-01-01 2025-12-31 04076633 2024-01-01 2024-12-31 04076633 core:LeaseholdImprovements 2024-12-31 04076633 core:PlantMachinery 2024-12-31 04076633 core:MotorVehicles 2024-12-31 04076633 2024-12-31 04076633 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04076633 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04076633 bus:FRS102 2025-01-01 2025-12-31 04076633 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04076633 bus:Director1 2025-01-01 2025-12-31 04076633 bus:Director3 2025-01-01 2025-12-31 04076633 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP