REGISTERED NUMBER: 02342236 (England and Wales)

MID KENT WINDOWS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr K A Wells

Mr S A Wells

Mrs S J Salsbury

SECRETARY:

Mrs C Wells

REGISTERED OFFICE:

Satellite Works

Swain Road

St Michaels

Tenterden

Kent

TN30 6SH

REGISTERED NUMBER:

02342236 (England and Wales)

ACCOUNTANTS:

Redpoll Enterprises Limited

Hilden Park House

79 Tonbridge Road

Hildenborough

Kent

TN11 9BH

FIXED ASSETS

Tangible assets

4

732,625

759,935

CURRENT ASSETS

Stocks

77,497

61,588

Debtors

38,464

30,848

Cash at bank and in hand

410,649

355,243

526,610

447,679

CREDITORS

Amounts falling due within one year

97,054

79,618

NET CURRENT ASSETS

429,556

368,061

TOTAL ASSETS LESS CURRENT LIABILITIES

1,162,181

1,127,996

PROVISIONS FOR LIABILITIES

5

35,474

37,019

NET ASSETS

1,126,707

1,090,977

CAPITAL AND RESERVES

Called up share capital

560

560

Capital redemption reserve

440

440

Retained earnings

1,125,707

1,089,977

SHAREHOLDERS' FUNDS

1,126,707

1,090,977

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2026 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 Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

Mr K A Wells - Director

1.	STATUTORY INFORMATION

Mid Kent Windows Limited 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.

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

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, net of discounts and value added taxes, in relation to the sale of glazed windows and window installation services. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Turnover in relation to the sale of windows is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. If the company is also contracted to install the windows, this is usually on completion of the installation.

Turnover from the provision of installation services is recognised according to the stage of completion of the installation.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Short leasehold

-

10% on cost

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on 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.

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.

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 16 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

and 30 April 2026

1,362,587

DEPRECIATION

At 1 May 2025

602,652

Charge for year

27,310

At 30 April 2026

629,962

NET BOOK VALUE

At 30 April 2026

732,625

At 30 April 2025

759,935

5.	PROVISIONS FOR LIABILITIES

30/4/26

30/4/25

£

£

Deferred tax

2,939

4,821

Warranty and rectification provisions

32,535

32,198

35,474

37,019

Deferred

Other

tax

provisions

£

£

Balance at 1 May 2025

4,821

32,198

Provided during year

(1,882

)

337

Balance at 30 April 2026

2,939

32,535