REGISTERED NUMBER: 03541380 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

WINDOWPLAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A A Coulson

C T Hardy

REGISTERED OFFICE:

Windowplan House

Knight Road

Strood

Rochester

Kent

ME2 2AH

REGISTERED NUMBER:

03541380 (England and Wales)

ACCOUNTANTS:

Friend & Grant Ltd

Bryant House

Bryant Road

Strood

Rochester

Kent

ME2 3EW

FIXED ASSETS

Tangible assets

5

73,212

95,631

CURRENT ASSETS

Stocks

110,247

71,571

Debtors

6

828,913

683,408

Cash at bank and in hand

353,274

409,036

1,292,434

1,164,015

CREDITORS

Amounts falling due within one year

7

611,099

593,232

NET CURRENT ASSETS

681,335

570,783

TOTAL ASSETS LESS CURRENT LIABILITIES

754,547

666,414

PROVISIONS FOR LIABILITIES

17,862

23,408

NET ASSETS

736,685

643,006

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

736,585

642,906

SHAREHOLDERS' FUNDS

736,685

643,006

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

A A Coulson - Director

1.	STATUTORY INFORMATION

Windowplan Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, including the presentation and disclosure requirements of Section 1A applicable to small companies, and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.The policies adopted for the recognition of turnover are as following:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- the company has transferred the significant risks and rewards of ownership to the buyer;

- the company retains neither continuing managerial involvement to the degree usually associated with the ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;

- it is probable that the company will receive the consideration due under the transaction;

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

The percentage of completion method is used to calculate the revenue recognised at the period end.

Revenue from the rendering of services is recognised when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the economic benefits associated with the transaction will flow to the entity;

- the stage of completion of the transaction at the end of the reporting period can be measured reliably; and

- the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

Interest receivable

Interest income is recognised using the effective interest method.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Employee benefits

The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

Financial instruments

Basic financial assets/liabilities including trade and other receivables/payables, cash and bank balances, are initially recognised at transaction price unless the arrangement constitutes a financing transaction (loan over period of time) where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Such assets/liabilities are subsequently carried at amortised cost using the effective interest method.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 12 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

leasehold

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2025

36,744

39,335

240,525

316,604

Additions

-

1,659

13,575

15,234

Disposals

-

-

(53,287

)

(53,287

)

At 30 April 2026

36,744

40,994

200,813

278,551

DEPRECIATION

At 1 May 2025

34,047

34,301

152,625

220,973

Charge for year

674

1,673

23,363

25,710

Eliminated on disposal

-

-

(41,344

)

(41,344

)

At 30 April 2026

34,721

35,974

134,644

205,339

NET BOOK VALUE

At 30 April 2026

2,023

5,020

66,169

73,212

At 30 April 2025

2,697

5,034

87,900

95,631

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

777,163

608,923

Other debtors

51,750

74,485

828,913

683,408

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

434,236

340,188

Taxation and social security

100,614

72,051

Other creditors

76,249

180,993

611,099

593,232

8.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £43,959 (2025: £56,734).

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

A A Coulson

Balance outstanding at start of year

(60,425

)

(50,754

)

Amounts advanced

207,208

146,729

Amounts repaid

(147,725

)

(156,400

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(942

)

(60,425

)

C T Hardy

Balance outstanding at start of year

(7,877

)

(7,868

)

Amounts advanced

7,877

7,885

Amounts repaid

(7,631

)

(7,894

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(7,631

)

(7,877

)

The loans from the directors to the company are unsecured, interest free and repayable on demand.