REGISTERED NUMBER: 06955654 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

NSKD Windows Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

106,089

65,877

CURRENT ASSETS

Stocks

59,176

76,184

Debtors

5

275,021

245,460

Cash at bank and in hand

64,510

195,523

398,707

517,167

CREDITORS

Amounts falling due within one year

6

360,274

379,730

NET CURRENT ASSETS

38,433

137,437

TOTAL ASSETS LESS CURRENT LIABILITIES

144,522

203,314

CREDITORS

Amounts falling due after more than one year

7

(6,905

)

(25,269

)

PROVISIONS FOR LIABILITIES

(26,522

)

(14,048

)

NET ASSETS

111,095

163,997

CAPITAL AND RESERVES

Called up share capital

79

79

Capital redemption reserve

26

26

Retained earnings

110,990

163,892

SHAREHOLDERS' FUNDS

111,095

163,997

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

Mrs K M Wales - Director

Mr N A Hopps - Director

1.	STATUTORY INFORMATION

NSKD Windows Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06955654

Registered office:

Factory Complex

Rear of Varney Road

Southchurch Drive, Clifton

Nottingham

Nottinghamshire

NG11 8EX

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied and is recognised upon installation, collection or delivery.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer and office equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Computer

Fixtures

and

Plant and

and

Motor

office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

120,112

-

68,724

14,459

203,295

Additions

41,309

10,493

12,078

-

63,880

At 31 July 2025

161,421

10,493

80,802

14,459

267,175

DEPRECIATION

At 1 August 2024

85,241

-

39,785

12,392

137,418

Charge for year

11,427

1,574

10,254

413

23,668

At 31 July 2025

96,668

1,574

50,039

12,805

161,086

NET BOOK VALUE

At 31 July 2025

64,753

8,919

30,763

1,654

106,089

At 31 July 2024

34,871

-

28,939

2,067

65,877

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

24,000

34,825

58,825

Transfer to ownership

-

(9,300

)

(9,300

)

At 31 July 2025

24,000

25,525

49,525

DEPRECIATION

At 1 August 2024

8,907

19,774

28,681

Charge for year

2,264

2,019

4,283

Transfer to ownership

-

(2,325

)

(2,325

)

At 31 July 2025

11,171

19,468

30,639

NET BOOK VALUE

At 31 July 2025

12,829

6,057

18,886

At 31 July 2024

15,093

15,051

30,144

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

241,748

200,998

Other debtors

33,273

44,462

275,021

245,460

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,162

10,000

Hire purchase contracts

8,902

12,305

Trade creditors

146,847

107,046

Taxation and social security

143,418

115,906

Other creditors

51,945

134,473

360,274

379,730

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

9,167

Hire purchase contracts

6,905

16,102

6,905

25,269

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

15,807

28,407

Amounts owing under finance lease and hire purchase contracts are secured against the related asset.