Caddy Windows Limited

Caddy Windows Limited
Directors' Report
For the year ended 31 December 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 December 2025.

Principal activities

Principal activity of the company during the financial year was that of window sales and installation services.

Directors

The directors who served the company throughout the year were as follows:

Liam Caddy

Daniel Caddy

Martin Caddy

Nicholas Porter

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Liam Caddy
Director

Date approved: 26 May 2026

Caddy Windows Limited Accountants' Report For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of Caddy Windows Limited for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Caddy Windows Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Caddy Windows Limited, as a body, in accordance with the terms of our engagement letter dated 26 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Caddy Windows Limited and state those matters that we have agreed to state to the Board of Directors of Caddy Windows Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caddy Windows Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Caddy Windows Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Caddy Windows Limited. You consider that Caddy Windows Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Caddy Windows Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 December 2025. .................................................... GD Matthews Chartered Certified Accountants Shortwood Mead Whitehouse Lane Litton BA3 4PS 26 May 2026 3

Caddy Windows Limited
Accountants' Report
For the year ended 31 December 2025

Report to the directors on the preparation of the unaudited statutory accounts of Caddy Windows Limited for the year ended 31 December 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Caddy Windows Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Caddy Windows Limited, as a body, in accordance with the terms of our engagement letter dated 26 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Caddy Windows Limited and state those matters that we have agreed to state to the Board of Directors of Caddy Windows Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caddy Windows Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Caddy Windows Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Caddy Windows Limited. You consider that Caddy Windows Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Caddy Windows Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 December 2025.

....................................................
GD Matthews Chartered Certified Accountants
Shortwood Mead
Whitehouse Lane
Litton
BA3 4PS
26 May 2026

Caddy Windows Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	108,415	88,690
		108,415	88,690
Current assets
Stocks	5	29,500	26,800
Debtors	6	137,628	173,620
Cash at bank and in hand		132,566	156,872
		299,694	357,292
Creditors: amount falling due within one year	7	(386,593)	(430,770)
Net current assets		(86,899)	(73,478)

Total assets less current liabilities		21,516	15,212
Provisions for liabilities	8	(19,595)	(14,185)
Net assets		1,921	1,027

Capital and reserves
Called up share capital		790	790
Capital Redemption Reserve	9	210	210
Profit and loss account		921	27
Shareholders' funds		1,921	1,027

For the year ended 31 December 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.
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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors on 26 May 2026 and were signed on its behalf by:

-------------------------------
Liam Caddy
Director

Caddy Windows Limited
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

Caddy Windows Limited is a private company, limited by shares, registered in , registration number 04404519, registration address Enterprise Trade Centre, 8 Hengrove Way, Bristol, BS4 1UN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, was amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	20% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 21 (2024 : 23).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2025	100,000	100,000
Additions	-	-
Disposals	-	-
At 31 December 2025	100,000	100,000
Amortisation
At 01 January 2025	100,000	100,000
Charge for year	-	-
On disposals	-	-
At 31 December 2025	100,000	100,000
Net book values
At 31 December 2025	-	-
At 31 December 2024	-	-

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 January 2025	43,424	167,315	8,124	218,863
Additions	4,819	51,717	2,438	58,974
Disposals	-	(27,534)	-	(27,534)
At 31 December 2025	48,243	191,498	10,562	250,303
Depreciation
At 01 January 2025	36,946	89,448	3,779	130,173
Charge for year	2,650	28,798	2,031	33,479
On disposals	-	(21,764)	-	(21,764)
At 31 December 2025	39,596	96,482	5,810	141,888
Net book values
Closing balance as at 31 December 2025	8,647	95,016	4,752	108,415
Opening balance as at 01 January 2025	6,478	77,867	4,345	88,690

Stocks

	2025 £		2024 £
Stocks	29,500		26,800
	29,500		26,800

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	29,000	129,772
Other Debtors	108,628	43,848
	137,628	173,620

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	144,734	124,305
Bank Loans & Overdrafts	0	18,260
Corporation Tax	83,321	104,997
PAYE & Social Security	13,249	13,460
Accrued Expenses	4,951	13,270
Other Creditors	99,686	133,504
Obligations under HP/Financial Leases	0	1,311
VAT	40,652	21,663
	386,593	430,770

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	19,595		14,185
	19,595		14,185

Capital Redemption Reserve

	2025 £		2024 £
Capital Redemption Reserve b/fwd	210		210
	210		210

Registered Number: 04404519

CADDY WINDOWS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025