Brand Windows Limited

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

Director's report and financial statements

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

Directors

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

Mrs J N Whiddett

Mr I Whiddett

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:

----------------------------------
Mrs J N Whiddett
Director

Date approved: 23 June 2026

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

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	67,148	83,193
		67,148	83,193
Current assets
Stocks	4	78,662	67,124
Debtors	5	52,611	83,207
Cash at bank and in hand		328,178	294,632
		459,451	444,963
Creditors: amount falling due within one year	6	(339,608)	(328,233)
Net current assets		119,843	116,730

Total assets less current liabilities		186,991	199,923
Creditors: amount falling due after more than one year	7	(7,686)	(13,563)
Net assets		179,305	186,360

Capital and reserves
Called up share capital		104	104
Profit and loss account		179,201	186,256
Shareholders' funds		179,305	186,360

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 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 23 June 2026 and were signed on its behalf by:

-------------------------------
Mrs J N Whiddett
Director

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

General Information

Brand Windows Limited is a private company, limited by shares, registered in England and Wales, registration number 01147368, registration address 1 Andromeda House, Calleva Park, Aldermaston, Berkshire, RG7 8AP. The trading address of the company is Oxford Road, Beedon , Newbury, Berkshire, RG20 8RU.

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

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:

Motor Vehicles	25% Reducing Balance
Plant and Machinery	15% Reducing Balance
Computer Equipment	25% 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.

2.	Average number of employees Average number of employees during the year was 18 (2024 : 21).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 January 2025	118,396	70,344	4,768	193,508
Additions	-	-	1,142	1,142
Disposals	-	-	-	-
At 31 December 2025	118,396	70,344	5,910	194,650
Depreciation
At 01 January 2025	79,351	27,319	3,645	110,315
Charge for year	5,857	10,756	574	17,187
On disposals	-	-	-	-
At 31 December 2025	85,208	38,075	4,219	127,502
Net book values
Closing balance as at 31 December 2025	33,188	32,269	1,691	67,148
Opening balance as at 01 January 2025	39,045	43,025	1,123	83,193

The net book value of Motor Vehicles includes £ 25,680 (2024 £34,240) in respect of assets leased under finance leases or hire purchase contracts.

Stocks

	2025 £		2024 £
Stocks	78,662		67,124
	78,662		67,124

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	53,214	86,150
Provision for Doubtful Debts	(833)	(2,943)
Other Debtors	230	-
	52,611	83,207

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	224,884	211,247
Corporation Tax	46,859	53,383
PAYE & Social Security	12,988	13,414
Accrued Expenses	3,765	5,314
Obligations under HP/Financial Leases	6,510	6,510
VAT	44,602	38,365
	339,608	328,233

Creditors: amount falling due after more than one year

	2025 £		2024 £
Obligations Under HP/Financial Leases	7,686		13,563
	7,686		13,563

Registered Number: 01147368
England and Wales
BRAND WINDOWS LIMITED

Unaudited Financial Statements

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