REGISTERED NUMBER: 02610264 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Style Superior Windows & Conservatories

Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

5

52,126

37,861

Current assets

Stocks

30,000

30,000

Debtors

6

386,815

362,121

Cash at bank and in hand

97,881

154,685

514,696

546,806

Creditors

Amounts falling due within one year

7

(353,890

)

(416,315

)

Net current assets

160,806

130,491

Total assets less current liabilities

212,932

168,352

Creditors

Amounts falling due after more than one year

8

(60,062

)

-

Provisions for liabilities

(9,904

)

(7,194

)

Net assets

142,966

161,158

Capital and reserves

Called up share capital

500

500

Retained earnings

11

142,466

160,658

142,966

161,158

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 28 May 2026 and were signed on its behalf by:

Mr P J Smith FCCA - Director

Mr S L Taylor FFA FTA - Director

1.	Statutory information

Style Superior Windows & Conservatories Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02610264

Registered office:

3/4 Station Way

Brandon

Suffolk

IP27 0BH

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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 the cost less estimated residual value of 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

-

25% p.a. reducing balance

Motor vehicles

-

25% p.a. reducing balance

Website

-

15% p.a. 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. Net realisable value is calculated at the lower of cost or selling price less cost to complete.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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

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.

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the 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.

4.	Employees and directors

The average number of employees during the year was 9 (2025 - 9 ) .

5.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Website

Totals

£

£

£

£

Cost

At 1 April 2025

12,440

117,534

6,864

136,838

Additions

4,490

19,950

-

24,440

Disposals

-

(6,495

)

-

(6,495

)

At 31 March 2026

16,930

130,989

6,864

154,783

Depreciation

At 1 April 2025

7,270

90,677

1,030

98,977

Charge for year

2,415

6,657

875

9,947

Eliminated on disposal

-

(6,267

)

-

(6,267

)

At 31 March 2026

9,685

91,067

1,905

102,657

Net book value

At 31 March 2026

7,245

39,922

4,959

52,126

At 31 March 2025

5,170

26,857

5,834

37,861

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

Motor

vehicles

£

Cost

At 1 April 2025

31,244

Additions

19,950

At 31 March 2026

51,194

Depreciation

At 1 April 2025

18,063

Charge for year

3,295

At 31 March 2026

21,358

Net book value

At 31 March 2026

29,836

At 31 March 2025

13,181

6.

Debtors: amounts falling due within one year

31.3.26

31.3.25

£

£

Trade debtors

31,360

11,308

Other debtors

355,455

350,813

386,815

362,121

7.

Creditors: amounts falling due within one year

31.3.26

31.3.25

£

£

Bank loans and overdrafts

15,792

-

Hire purchase contracts (see note 9)

6,664

16,921

Payments on account

71,193

76,031

Trade creditors

145,367

101,703

Taxation and social security

44,077

77,405

Other creditors

70,797

144,255

353,890

416,315

8.

Creditors: amounts falling due after more than one year

31.3.26

31.3.25

£

£

Bank loans

35,230

-

Hire purchase contracts (see note 9)

24,832

-

60,062

-

9.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

6,664

16,921

Between one and five years

24,832

-

31,496

16,921

Non-cancellable operating leases

31.3.26

31.3.25

£

£

Within one year

38,000

38,000

Between one and five years

19,000

57,000

57,000

95,000

10.	Secured debts

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

51,022

-

Hire purchase contracts

31,496

16,921

82,518

16,921

Bank loans are secured by personal guarantee by the directors.

Hire purchase contracts are secured against the assets to which they relate to.

11.

Reserves

Retained

earnings

£

At 1 April 2025

160,658

Deficit for the year

(18,192

)

At 31 March 2026

142,466

Profit and loss account - This reserve records distributable retained earnings and accumulated losses.

12.	Related party disclosures

During the year the company received services from TWR Accountants Ltd amounting to £15,820 (2025:£15,801). At the balance sheet date the company owed TWR Accountants Ltd £3,000 (2025: £2,796). TWR Accountants Ltd is a company controlled by Mr S Taylor and Mr P Smith. All transactions were conducted at open market value.

At the balance sheet date the company was owed £300,500 (2025: £300,000) by Style Windows Holdings Ltd. This balance is shown within other debtors. Style Windows Holdings Ltd owns 100% share capital in Style Superior Windows & Conservatories Ltd. Style Windows Holdings Ltd is a company controlled by Mr S Taylor and Mr P Smith.

Dividends were paid to Style Window Holdings Ltd totalling £nil (2025: £50,000).

13.	Ultimate controlling party

The company was under the control of Style Windows Holdings Ltd during the year. Style Windows Holdings Ltd is a company controlled by Mr S Taylor and Mr P Smith.