K Beer Windows Limited iXBRL

K Beer Windows Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 October 2025

K Beer Windows Limited

Company Registration Number: 04579214

ABRIDGED BALANCE SHEET

as at 31 October 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

17,195

5,034

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Current Assets

Stocks

3,000

10,520

Debtors

4,111

13,665

Cash at bank and in hand

1,698

602

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8,809

24,787

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Creditors: amounts falling due within one year

(14,113)

(24,952)

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Net Current Liabilities

(5,304)

(165)

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Total Assets less Current Liabilities

11,891

4,869

Provisions for liabilities

(3,266)

(956)

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Net Assets

8,625

3,913

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Capital and Reserves

Called up share capital

Retained earnings

8,615

3,903

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Shareholders' Funds

8,625

3,913

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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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 21 May 2026



Mr Kevin Alan Beer
Director

K Beer Windows Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

General Information

K Beer Windows Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 04579214. The registered office of the company is 4 Halwill Cottages, Shebbear, Devon, EX21 5SG, England which is also the principal place of business of the company. Window Installation The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Goodwill

Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Balance Sheet and amortised on a straight line basis over its economic useful life of 0 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

25% Reducing basis

Motor vehicles

25% Straight line

Computer equipment

25% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Stocks

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Dividends

During the year, total dividends of £14,000 (2024 - £12,500) were paid to the director.

£14,000 paid on 31 May 2025.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).

2025

2024

Number

Number

Director

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4.	Intangible assets

		Goodwill
		£
	Cost
	At 1 November 2024	60,000
		─────────

	At 31 October 2025	60,000
		─────────
	Amortisation

	At 31 October 2025	60,000
		─────────
	Net book value
	At 31 October 2025	-
		═════════


5.	Tangible assets
		Plant and	Motor	Computer	Total
		machinery	vehicles	equipment

		£	£	£	£
	Cost
	At 1 November 2024	14,307	10,100	2,284	26,691
	Additions	-	15,995	-	15,995
	Disposals	-	(10,100)	-	(10,100)
		─────────	─────────	─────────	─────────
	At 31 October 2025	14,307	15,995	2,284	32,586
		─────────	─────────	─────────	─────────
	Depreciation
	At 1 November 2024	11,835	7,575	2,247	21,657
	Charge for the financial year	-	666	25	691
	On disposals	618	(7,575)	-	(6,957)
		─────────	─────────	─────────	─────────
	At 31 October 2025	12,453	666	2,272	15,391
		─────────	─────────	─────────	─────────
	Net book value
	At 31 October 2025	1,854	15,329	12	17,195
		═════════	═════════	═════════	═════════
	At 31 October 2024	2,472	2,525	37	5,034
		═════════	═════════	═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 October 2025.