Shieldpro Windows Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Shieldpro Windows Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16034173 . The registered office is Unit D4 Star Business Centre , Fairview Industrial Park Marsh Way, Rainham, RM13 8UP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liability are offset, with the net amounts present in the financial statements, when there is a legal enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balance, and initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidence a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instrument are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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Shieldpro Windows Ltd

Notes to the Financial Statements (continued)

For the Period 22 October 2024 to 31 October 2025

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Debtors

	31 October 2025
	£
Due within one year
Other debtors	1,340

5. Creditors: Amounts Falling Due Within One Year

	31 October 2025
	£
Other creditors	860
Taxation and social security	280

	1,140

6. Share Capital

	31 October 2025
	£
Allotted, Called up and fully paid	1

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Shieldpro Windows Ltd

Notes to the Financial Statements (continued)

For the Period 22 October 2024 to 31 October 2025

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 22 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Ms Nashimabanu Sajid Patel	1,340	-	1,340	-	-

The above loan is unsecured, interest free and repayable on demand.

During the year, the director borrowed £1,339 from the company. No interest was charged on the loan.

The director also made a share capital payment of £1 through the director’s loan account.

The director’s loan balance of £1,340 was repaid on 05 March 2026.

As a result, the closing balance owed by the director to the company at the end of the accounting year was £nil.

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		31 October 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	1,340
Cash at bank and in hand		997

		2,337
Creditors: Amounts Falling Due Within One Year	5	(1,140 )

NET CURRENT ASSETS (LIABILITIES)			1,197

TOTAL ASSETS LESS CURRENT LIABILITIES			1,197

NET ASSETS			1,197

CAPITAL AND RESERVES
Called up share capital	6		1
Profit and Loss Account			1,196

SHAREHOLDERS' FUNDS			1,197