Window Projects (South East) Ltd

Registered number

12292233

Unaudited Filleted Accounts

31 October 2025

Window Projects (South East) Ltd
Registered number:		12292233
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		183,987			218,451

Current assets
Stocks		414,154			218,882
Debtors	4	323,435			712,090
Cash at bank and in hand		271,842			32,623
		1,009,431			963,595

Creditors: amounts falling due within one year	5	(642,604)			(746,593)

Net current assets			366,827			217,002

Total assets less current liabilities			550,814			435,453

Creditors: amounts falling due after more than one year	6		(39,421)			(61,618)

Provisions for liabilities			(45,997)			(54,648)


Net assets			465,396			319,187

Capital and reserves
Called up share capital			360			360
Profit and loss account			465,036			318,827

Shareholders' funds			465,396			319,187

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Turner
Director
Approved by the board on 15 April 2026

Window Projects (South East) Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:



	Plant and machinery	25% NBV
	Motor Vehicles	25% NBV

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			6		5


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	9,200		280,387		289,587
	Additions	777		45,371		46,148
	Disposals	-		(43,320)		(43,320)
	At 31 October 2025	9,977		282,438		292,415

	Depreciation
	At 1 November 2024	3,161		67,975		71,136
	Charge for the year	1,493		51,566		53,059
	On disposals	-		(15,767)		(15,767)
	At 31 October 2025	4,654		103,774		108,428

	Net book value
	At 31 October 2025	5,323		178,664		183,987
	At 31 October 2024	6,039		212,412		218,451


4	Debtors			2025		2024
£					£

	Trade debtors			256,391		606,152
	Other debtors			67,044		105,938
				323,435		712,090


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			6,782		198
	Obligations under finance lease and hire purchase contracts			40,632		73,030
	Trade creditors			464,092		565,856
	Taxation and social security costs			58,446		18,955
	Other creditors			72,652		88,554
				642,604		746,593


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			39,421		61,618


7	Contingent liabilities

	The company has received a tax credit for a Research and Development claim, the claim is currently being reviewed by HMRC and could lead to the amount of £35,824 being repaid to HMRC. The directors however are confident the claim will stand.


8	Related party transactions

	The company owed the Directors £7,664 at the year end. The company was owed £2,500 from a company Window Projects (Anglia) Ltd, the directors; M Thornton and C Sampson, are also directors and shareholders in that company. The company was owed £2,393 from a company, Window Projects Ltd, the directors; M Thornton and C Samspon, are also directors and shareholders in that company. The company is charged management fees by that same company of £76,000


9	Controlling party

	There is no ultimate controlling party.


10	Other information

	Window Projects (South East) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 1c Apex Business Park
	Queens Farm Road
	Gravesend
	Kent
	DA12 3HU