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Company Registration No. 11825147 (England and Wales)
The UPVC Outlet Limited Unaudited accounts for the year ended 31 December 2025
The UPVC Outlet Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The UPVC Outlet Limited Company Information for the year ended 31 December 2025
Director
Jeanette Jackson
Company Number
11825147 (England and Wales)
Registered Office
Unit 4 Tir Llwyd Enterprise Park Kinmel Bay Rhyl LL18 5JZ UNITED KINGDOM
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The UPVC Outlet Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
32,821
44,307
Current assets
Inventories
5
130,000
115,000
Debtors
6
3,081
4,250
Cash at bank and in hand
117,136
160,398
250,217
279,648
Creditors: amounts falling due within one year
7
(54,758)
(80,327)
Net current assets
195,459
199,321
Total assets less current liabilities
228,280
243,628
Creditors: amounts falling due after more than one year
8
(104,845)
(110,255)
Net assets
123,435
133,373
Capital and reserves
Called up share capital
1
1
Profit and loss account
123,434
133,372
Shareholders' funds
123,435
133,373
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 June 2026 and were signed on its behalf by
Jeanette Jackson Director Company Registration No. 11825147
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The UPVC Outlet Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
The UPVC Outlet Limited is a private company, limited by shares, registered in England and Wales, registration number 11825147. The registered office is Unit 4 Tir Llwyd Enterprise Park, Kinmel Bay, Rhyl, LL18 5JZ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
5 years
Fixtures & fittings
3 years
Computer equipment
3 years
Other tangible fixed assets
3 years
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The UPVC Outlet Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
76,787
-
76,787
Additions
-
2,905
2,905
At 31 December 2025
76,787
2,905
79,692
Depreciation
At 1 January 2025
32,480
-
32,480
Charge for the year
13,423
968
14,391
At 31 December 2025
45,903
968
46,871
Net book value
At 31 December 2025
30,884
1,937
32,821
At 31 December 2024
44,307
-
44,307
5
Inventories
2025
2024
£
£
Raw materials
70,000
60,000
Work in progress
60,000
55,000
130,000
115,000
Stocks and work in progress are valued at the lower of costs and net realisable value, after making due allowance for obsolete and slow moving items
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
2,189
-
Trade debtors
892
4,250
3,081
4,250
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,957
5,957
VAT
-
4,237
Trade creditors
38,324
39,623
Taxes and social security
4,656
5,196
Other creditors
1,758
1,501
Loans from directors
3,063
22,563
Accruals
1,000
1,250
54,758
80,327
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The UPVC Outlet Limited Notes to the Accounts for the year ended 31 December 2025
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
20,899
26,309
Amounts owed to group undertakings and other participating interests
83,946
83,946
104,845
110,255
9
Transactions with related parties
As of the 31 December 2025 amounts due to Rubber Roofs Ltd total £83,946 (2024: £83,946). Rubber Roofs Ltd is controlled by I Jackson (husband of J Jackson) who owns 100% of the share capital in Rubber Roofs Ltd As of 31 December 2024 amounts owed to directors totalled £3,063 (2024: £22,563)
10
Controlling party
The Ultimate controlling party is Mrs J Jackson.
11
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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