REGISTERED NUMBER: SC165708 (Scotland)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

FORTRESS DOORS & WINDOWS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Murray

SECRETARY:

P Murray

REGISTERED OFFICE:

Unit 1

Pickering House

Netherton Road

Wishaw

ML2 0EQ

REGISTERED NUMBER:

SC165708 (Scotland)

ACCOUNTANTS:

Watson & Co.

Chartered Certified Accountants

Oakfield House

378 Brandon Street

Motherwell

NORTH LANARKSHIRE

ML1 1XA

FIXED ASSETS

Tangible assets

4

31,001

41,302

CURRENT ASSETS

Stocks

4,122

9,381

Debtors

7,505

44,153

Cash at bank

21,431

69,064

33,058

122,598

CREDITORS

Amounts falling due within one year

45,855

87,434

NET CURRENT (LIABILITIES)/ASSETS

(12,797

)

35,164

TOTAL ASSETS LESS CURRENT LIABILITIES

18,204

76,466

CREDITORS

Amounts falling due after more than one year

15,437

34,966

NET ASSETS

2,767

41,500

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,667

41,400

SHAREHOLDERS' FUNDS

2,767

41,500

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 May 2026 and were signed by:

P Murray - Director

1.	STATUTORY INFORMATION

Fortress Doors & Windows Ltd is a private company, limited by shares , registered in Scotland. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

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 Income Statement, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2024

and 31 May 2025

79,687

DEPRECIATION

At 1 June 2024

38,385

Charge for year

10,301

At 31 May 2025

48,686

NET BOOK VALUE

At 31 May 2025

31,001

At 31 May 2024

41,302

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 June 2024

and 31 May 2025

61,544

DEPRECIATION

At 1 June 2024

22,046

Charge for year

10,145

At 31 May 2025

32,191

NET BOOK VALUE

At 31 May 2025

29,353

At 31 May 2024

39,498

5.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P Murray.