SGB Windows and Doors Ltd Company accounts

COMPANY REGISTRATION NUMBER: 13306244

SGB Windows and Doors Ltd

Unaudited Financial Statements

31 March 2026

SGB Windows and Doors Ltd

Financial Statements

Year ended 31 March 2026

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	4

SGB Windows and Doors Ltd

Director's Report

Year ended 31 March 2026

The director presents her report and the unaudited financial statements of the company for the year ended 31 March 2026 .

Principal activities

The principal activity of the company during the year was the supply and installation of winodws and doors.

Director

The director who served the company during the year was as follows:

Mr Burdett

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 29 June 2026 and signed on behalf of the board by:

Mr Burdett
Director

Registered office:

11 Purdeys Way

Rochford

Essex

England

SS4 1ND

SGB Windows and Doors Ltd

Statement of Income and Retained Earnings

Year ended 31 March 2026

	2026	2025
Note	£	£
Turnover	224,339	335,781

Cost of sales	175,161	239,968
	---------	---------
Gross profit	49,178	95,813

Administrative expenses	43,065	41,992
	--------	--------
Operating profit	6,113	53,821

Other interest receivable and similar income		130	161
		--------	--------
Profit before taxation	5	6,243	53,982

Tax on profit	1,399	10,935
	-------	--------
Profit for the financial year and total comprehensive income	4,844	43,047
	-------	--------

Dividends paid and payable	( 9,940)	( 38,000)

Retained earnings at the start of the year	5,179	132
	-------	--------
Retained earnings at the end of the year	83	5,179
	-------	--------

All the activities of the company are from continuing operations.

SGB Windows and Doors Ltd

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	6	3,235	4,296

Current assets

Stocks		1,400	–
Debtors	7	1,557	10,578
Cash at bank and in hand		7,555	19,648
		--------	--------
		10,512	30,226

Creditors: amounts falling due within one year	8	13,663	29,342
		--------	--------
Net current (liabilities)/assets		( 3,151)	884
		-------	-------
Total assets less current liabilities		84	5,180
		----	-------
Net assets		84	5,180
		----	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	83	5,179
	----	-------
Shareholders funds	84	5,180
	----	-------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 29 June 2026 , and are signed on behalf of the board by:

Mr Burdett
Director

Company registration number: 13306244

SGB Windows and Doors Ltd

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 11 Purdeys Way, Rochford, Essex, SS4 1ND, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 3 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2026	2025
	£	£
Depreciation of tangible assets	1,061	1,433
	-------	-------

6. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 April 2025 and 31 March 2026	11,550	879	12,429
	--------	----	--------
Depreciation
At 1 April 2025	7,532	601	8,133
Charge for the year	1,005	56	1,061
	--------	----	--------
At 31 March 2026	8,537	657	9,194
	--------	----	--------
Carrying amount
At 31 March 2026	3,013	222	3,235
	--------	----	--------
At 31 March 2025	4,018	278	4,296
	--------	----	--------

7. Debtors

	2026	2025
	£	£
Trade debtors	1,557	10,578
	-------	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	1,399	9,617
Social security and other taxes	8,369	9,052
Other creditors	3,895	10,673
	--------	--------
	13,663	29,342
	--------	--------