Company registration number: 05326821
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
Kellys Sash Windows Limited
Pages for filing with the Registrar
Company registration number: 05326821
Kellys Sash Windows Limited
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 4,485 5,980
4,485 5,980
Current assets
Stocks 4,000 4,000
Debtors 5 21,069 698
Cash at bank and in hand 194,259 204,741
219,328 209,439
Creditors: amounts falling due within one
year 		6 (68,477) (53,100)
Net current assets 150,851 156,339
Total assets less current liabilities 155,336 162,319
Provisions for liabilities (852) (1,136)
NET ASSETS 154,484 161,183
Capital and reserves
Called up share capital 3 3
Profit and loss account 154,481 161,180
TOTAL EQUITY 154,484 161,183
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05326821
Kellys Sash Windows Limited
Balance sheet - continued
as at 31 January 2026
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 to the Registrar.
Signed by:
Mr R Onions, Director
19 May 2026
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Kellys Sash Windows Limited
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
Kellys Sash Windows Limited is a private company registered in England and Wales. Its registered number is 05326821. The company is limited by shares. Its registered office is 1 Red Tiles, Dunt Lane, Reading, Berkshire, RG10 0TE.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Improvements to property - 20% straight line
Plant and machinery - 25% straight line
Fixtures & fittings - 25% straight line
Motor vehicles - 25% 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.
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Kellys Sash Windows Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 February 2025 74,315
At 31 January 2026 74,315
Depreciation
At 1 February 2025 68,335
Charge for year 1,495
At 31 January 2026 69,830
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Kellys Sash Windows Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
4 Tangible fixed assets - continued
Net book value
At 31 January 2026 4,485
At 31 January 2025 5,980
5 Debtors
2026 2025
£ £
Trade debtors 20,537 -
Prepayments and accrued income 532 698
21,069 698
6 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 11,964 4,586
Amounts owed to directors 22,233 20,757
Other creditors 2,734 2,499
Taxation 14,264 11,821
VAT payable 9,719 4,119
Accruals and deferred income 7,563 9,318
68,477 53,100
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