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Registration number: 04809348

Select Window Systems Limited

Unaudited Financial Statements

for the Year Ended 30 September 2025

 

Select Window Systems Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 7

 

Select Window Systems Limited

(Registration number: 04809348)
Balance Sheet as at 30 September 2025

Note

2025
£

2024
£

Fixed assets

  

Tangible assets

4

63,881

70,587

Current assets

  

Stocks

92,637

5,366

Debtors

5

139,232

109,188

Cash at bank and in hand

  

131,682

73,452

 

363,551

188,006

Creditors: Amounts falling due within one year

6

(354,976)

(216,094)

Net current assets/(liabilities)

 

8,575

(28,088)

Total assets less current liabilities

 

72,456

42,499

Creditors: Amounts falling due after more than one year

6

-

(6,667)

Provisions for liabilities

(18,643)

(17,647)

Net assets

 

53,813

18,185

Capital and reserves

  

Called up share capital

100

100

Retained earnings

53,713

18,085

Shareholders' funds

  

53,813

18,185

The notes on pages 3 to 7 form an integral part of these financial statements.

Page 1

 

Select Window Systems Limited

(Registration number: 04809348)
Balance Sheet as at 30 September 2025

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

•

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 June 2026 and signed on its behalf by:
 

.........................................
Mr Robert James Trotter
Director

The notes on pages 3 to 7 form an integral part of these financial statements.

Page 2

 

Select Window Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1

General information

The address of its registered office is:
Unit 2 Woodford Court
Leslie Road
Winsford
Cheshire
CW7 2RB

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. The amount provided included work completed, both in full or in part, prior to the period end which was invoiced after the balance sheet date. Turnover is shown net of value added tax.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Page 3

 

Select Window Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit or loss.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

25% reducing balance

Plant and machinery

15% reducing balance

Office equipment

33.33% straight line

Motor vehicles

25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expenses when they are due. Any amounts still to be paid over at the year end are included within other creditors.

Page 4

 

Select Window Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 11).

Page 5

 

Select Window Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 October 2024

3,626

35,748

3,427

102,786

145,587

Revaluations

-

(12,578)

-

-

(12,578)

Additions

-

-

1,284

19,975

21,259

Disposals

-

-

(2,407)

-

(2,407)

At 30 September 2025

3,626

23,170

2,304

122,761

151,861

Depreciation

At 1 October 2024

2,537

17,054

3,313

52,096

75,000

Charge for the year

240

918

309

13,921

15,388

Eliminated on disposal

-

-

(2,408)

-

(2,408)

At 30 September 2025

2,777

17,972

1,214

66,017

87,980

Carrying amount

At 30 September 2025

849

5,198

1,090

56,744

63,881

At 30 September 2024

1,089

18,694

114

50,690

70,587

Page 6

 

Select Window Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5

Debtors

Current

2025
£

2024
£

Trade debtors

129,635

102,082

Other debtors

9,597

7,106

 

139,232

109,188

6

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Loans and borrowings

6,667

10,000

Trade creditors

103,735

73,030

Accruals and deferred income

162,064

85,021

Other creditors

82,510

48,043

354,976

216,094

7

Related party transactions

Summary of transactions with other related parties

During the year advances of £40,043 and repayments of £37,694 were made by the director Robert James Trotter. At the year end £3,092 was owed to the company (2025 £743)

This amount is interest free, repayable on demand and included in other creditors.

During the year advances of £37,489 and repayments of £37,696 were made by the director Jonathan David Trotter. At the year end £1,149 was owed to he company (2025 £1,356)

This amount is interest free, repayable on demand and included in other creditors.

Page 7