REGISTERED NUMBER: 14882661 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SOUTHERN DESIGN WINDOWS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A M Hern

Mrs D Hern

REGISTERED OFFICE:

Unit 7 Hedley Units

Brunel Road

Newton Abbot

Devon

TQ12 4PB

REGISTERED NUMBER:

14882661 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

FIXED ASSETS

Tangible assets

4

19,783

19,663

CURRENT ASSETS

Stocks

5

28,286

6,500

Debtors

6

110,785

55,003

Cash at bank

69,542

30,578

208,613

92,081

CREDITORS

Amounts falling due within one year

7

118,147

79,004

NET CURRENT ASSETS

90,466

13,077

TOTAL ASSETS LESS CURRENT LIABILITIES

110,249

32,740

CREDITORS

Amounts falling due after more than one year

8

91,403

-

NET ASSETS

18,846

32,740

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

18,746

32,640

SHAREHOLDERS' FUNDS

18,846

32,740

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 March 2026 and were signed on its behalf by:

Mr A M Hern - Director

Mrs D Hern - Director

1.	STATUTORY INFORMATION

Southern Design Windows Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

-

26,850

909

27,759

Additions

347

6,105

328

6,780

At 31 August 2025

347

32,955

1,237

34,539

DEPRECIATION

At 1 September 2024

-

7,831

265

8,096

Charge for year

69

6,282

309

6,660

At 31 August 2025

69

14,113

574

14,756

NET BOOK VALUE

At 31 August 2025

278

18,842

663

19,783

At 31 August 2024

-

19,019

644

19,663

5.

STOCKS

2025

2024

£

£

Stocks

3,500

5,000

Work-in-progress

24,786

1,500

28,286

6,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

24,392

20,669

Other debtors

4,988

8,747

Directors' current accounts

68,549

24,020

VAT

10,715

-

Prepayments

2,141

1,567

110,785

55,003

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,375

-

Trade creditors

31,483

19,999

Tax

17,360

36,665

Social security and other taxes

2,436

3,716

VAT

-

7,176

Other creditors

47,519

9,908

Accrued expenses

3,974

1,540

118,147

79,004

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

91,403

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 August 2025 and the period ended 31 August 2024:

2025

2024

£

£

Mr A M Hern

Balance outstanding at start of year

24,020

-

Amounts advanced

119,096

352,425

Amounts repaid

(74,567

)

(328,405

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

68,549

24,020

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £25,000 were paid to the directors .