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Registered Number: SC570316
Scotland
MADE FOR TRADE WINDOWS LTD
Unaudited Financial Statements
Period of accounts Start date: 01 November 2024 End date: 31 December 2025

Made For Trade Windows Ltd Contents Page For the Period 01 November 2024 to 31 December 2025
Directors' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Made For Trade Windows Ltd Directors' Report For the Period 01 November 2024 to 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 period was of buying and selling Upvc windows and doors. Directors The directors who served the company throughout the period were as follows:
James OHara
Mark Owens
Kathleen OHara
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:
---------------------------------- James OHara Director
Date approved: 01 July 2026 1

Made For Trade Windows Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 701,745 |  | 256,905
|  | 701,745 |  | 256,905
Current assets |  |  |
Stocks | 4 | 258,600 |  | 247,732
Debtors | 5 | 721,795 |  | 621,548
Cash at bank and in hand |  | 494,148 |  | 115,321
|  | 1,474,543 |  | 984,601
Creditors: amount falling due within one year | 6 | (1,445,992) |  | (1,015,295)
Net current assets |  | 28,551 |  | (30,694)
Total assets less current liabilities |  | 730,296 |  | 226,211
Creditors: amount falling due after more than one year | 7 | (437,349) |  | (88,457)
Provisions for liabilities | 8 | (138,064) |  | (50,288)
Net assets |  | 154,883 |  | 87,466
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 154,783 |  | 87,366
Shareholders' funds |  | 154,883 |  | 87,466
For the period 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 period 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 01 July 2026 and were signed on its behalf by:
------------------------------- James OHara Director
2

Made For Trade Windows Ltd Notes to the Financial Statements For the Period 01 November 2024 to 31 December 2025
General Information Made For Trade Windows Ltd is a private company, limited by shares, registered in Scotland, registration number SC570316, registration address Unit 3-4 Nurseries Road, Baillieston, Glasgow, G69 6UL. The presentation currency is £ sterling.
1. | 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. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. 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. 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 | 10% Reducing Balance
Motor Vehicles | 15% Straight Line
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 20% 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. 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 period was 43 (2024 : 34).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 November 2024 | 319,591 |  | 115,893 |  | 18,625 |  | 23,998 |  | 478,107
Additions | 422,969 |  | 120,600 |  | 1,953 |  | 4,226 |  | 549,748
Disposals | - |  | - |  | - |  | - |  | -
At 31 December 2025 | 742,560 |  | 236,493 |  | 20,578 |  | 28,224 |  | 1,027,855
Depreciation
At 01 November 2024 | 156,391 |  | 59,691 |  | 10,291 |  | 12,997 |  | 239,370
Charge for period | 47,883 |  | 34,599 |  | 2,057 |  | 2,201 |  | 86,740
On disposals | - |  | - |  | - |  | - |  | -
At 31 December 2025 | 204,274 |  | 94,290 |  | 12,348 |  | 15,198 |  | 326,110
Net book values
Closing balance as at 31 December 2025 | 538,286 |  | 142,203 |  | 8,230 |  | 13,026 |  | 701,745
Opening balance as at 01 November 2024 | 181,334 |  | 56,236 |  | 8,334 |  | 11,001 |  | 256,905
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 122,879 |  | 75,213
Stocks | 135,721 |  | 172,519
| 258,600 |  | 247,732
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 667,493 |  | 531,341
Prepayments & Accrued Income | 54,302 |  | 90,207
| 721,795 |  | 621,548
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 1,205,221 |  | 608,530
Bank Loans & Overdrafts (Secured) | 31,841 |  | 10,536
Corporation Tax | 0 |  | 62,334
PAYE & Social Security | 33,503 |  | 143,326
Accrued Expenses | 6,739 |  | 4,192
Obligations under HP/Financial Leases | 62,380 |  | 47,778
VAT | 106,308 |  | 138,599
| 1,445,992 |  | 1,015,295
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts (secured) | 203,726 |  | 31,924
Other Creditors | 23,505 |  | 22,967
Obligations Under HP/Financial Leases | 210,118 |  | 33,566
| 437,349 |  | 88,457
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 133,332 |  | 48,812
Pension Provisions | 4,732 |  | 1,476
| 138,064 |  | 50,288
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