REGISTERED NUMBER: 05500880 (England and Wales)

WINDOWMAN & SONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

81,035

41,431

CURRENT ASSETS

Stocks

15,000

10,000

Debtors

5

176,607

169,357

Cash in hand

5,411

5,411

197,018

184,768

CREDITORS

Amounts falling due within one year

6

197,764

145,609

NET CURRENT (LIABILITIES)/ASSETS

(746

)

39,159

TOTAL ASSETS LESS CURRENT LIABILITIES

80,289

80,590

CREDITORS

Amounts falling due after more than one year

7

(45,467

)

(28,844

)

PROVISIONS FOR LIABILITIES

(18,503

)

(8,217

)

NET ASSETS

16,319

43,529

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

16,219

43,429

16,319

43,529

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 director acknowledges his 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 director and authorised for issue on 28 April 2026 and were signed by:

P Eden - Director

1.	STATUTORY INFORMATION

Windowman & Sons 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:

05500880

Registered office:

Unit 3

Foxholes Farm

London Road

Hertford

Hertfordshire

SG13 7NT

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.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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

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.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

154,395

4,501

158,896

Additions

56,215

490

56,705

At 31 July 2025

210,610

4,991

215,601

DEPRECIATION

At 1 August 2024

114,717

2,748

117,465

Charge for year

16,540

561

17,101

At 31 July 2025

131,257

3,309

134,566

NET BOOK VALUE

At 31 July 2025

79,353

1,682

81,035

At 31 July 2024

39,678

1,753

41,431

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

161,464

160,237

Other debtors

15,143

9,120

176,607

169,357

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

31,916

21,592

Hire purchase contracts

19,729

13,526

Trade creditors

132,717

88,662

Taxation and social security

4,570

18,446

Other creditors

8,832

3,383

197,764

145,609

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

9,250

Hire purchase contracts

45,467

19,594

45,467

28,844

8.	RELATED PARTY DISCLOSURES

During the year, Mr Eden (Director) loaned the company money with no set repayment date. At the year end the amount due from the company to the director was £323 (2024: £304).

9.	ULTIMATE CONTROLLING PARTY

The controlling party is P Eden.