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Registered number: 03141356
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| BRAMLEY WINDOW SYSTEMS LIMITED
BRAMLEY WINDOW SYSTEMS LIMITED |  |
COMPANY INFORMATION
Directors | S Butler (resigned 31 March 2026)
| T Butler (resigned 31 March 2026)
| H M Krogh (appointed 31 March 2026)
| M J Krogh (appointed 31 March 2026)
Registered number | 03141356
Registered office | The Tannery
| Tannery Lane
| Gosden Common
| Bramley
| Guildford
| GU5 0AB
Accountants | Menzies LLP
| Chartered Accountants
| Victoria House
| 50-58 Victoria Road
| Farnborough
| Hampshire
| GU14 7PG
BRAMLEY WINDOW SYSTEMS LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
BRAMLEY WINDOW SYSTEMS LIMITED REGISTERED NUMBER:03141356 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 68,143 |  | 60,726
|  |  | 68,143 |  | 60,726
Current assets |  |  |  |  |
Stocks |  | 31,524 |  | 29,442 |
Debtors | 5 | 398,061 |  | 390,024 |
Cash at bank and in hand |  | 329,240 |  | 264,406 |
|  | 758,825 |  | 683,872 |
Creditors: amounts falling due within one year | 6 | (255,287) |  | (269,087) |
Net current assets |  |  | 503,538 |  | 414,785
Net assets |  |  | 571,681 |  | 475,511
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 570,681 |  | 474,511
|  |  | 571,681 |  | 475,511
Page 1
BRAMLEY WINDOW SYSTEMS LIMITED REGISTERED NUMBER:03141356 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ H M Krogh
Director
Date: 21 April 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
BRAMLEY WINDOW SYSTEMS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
These financial statements have been prepared in compliance with FRS102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'. The Company is a private company limited by shares, registered in England and Wales. The address of its registered office which is also the principal place of business is disclosed on the company information page. The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest pound. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current 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 income. Page 3
BRAMLEY WINDOW SYSTEMS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 15 (2024 -16).
Page 4
BRAMLEY WINDOW SYSTEMS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 7,470 | 153,041 | 7,024 | 167,535
| Additions | - | 24,895 | - | 24,895
| Disposals | - | (7,495) | - | (7,495)
| At 31 December 2025 | 7,470 | 170,441 | 7,024 | 184,935
| Depreciation |  |  |  |
| At 1 January 2025 | 5,036 | 94,756 | 7,017 | 106,809
| Charge for the year on owned assets | 608 | 16,573 | 7 | 17,188
| Disposals | - | (7,205) | - | (7,205)
| At 31 December 2025 | 5,644 | 104,124 | 7,024 | 116,792
| Net book value |  |  |  |
| At 31 December 2025 | 1,826 | 66,317 | - | 68,143
| At 31 December 2024 | 2,434 | 58,285 | 7 | 60,726
Page 5
BRAMLEY WINDOW SYSTEMS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 48,689 | 53,919
| Amounts owed by group undertakings | 322,060 | 311,060
| Other debtors | 16 | -
| Prepayments and accrued income | 27,296 | 25,045
|  | 398,061 | 390,024
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 44,086 | 37,973
| Amounts owed to group undertakings | 100 | 100
| Corporation tax | 37,067 | 29,553
| Other taxation and social security | 51,036 | 62,503
| Other creditors | 5,527 | 4,743
| Accruals and deferred income | 117,471 | 134,215
|  | 255,287 | 269,087
| Inlcuded in other creditors is a loan from the Director of £3,198 (2024: £2,457) which is interest free and repayable on demand.
7. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 27,934 | 27,934
| Later than 1 year and not later than 5 years | 111,738 | -
| Later than 5 years | 2,405 | -
|  | 142,077 | 27,934
Page 6