Made For Trade Windows Ltd

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

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

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.

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).

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

Stocks

	2025 £	2024 £
Work in Progress	122,879	75,213
Stocks	135,721	172,519
	258,600	247,732

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

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

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

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	133,332	48,812
Pension Provisions	4,732	1,476
	138,064	50,288

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