REGISTERED NUMBER: 14123733 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

C SMITH WINDOWS, DOORS & CONSERVATORIES

LIMITED

Page

Company Information

1

Statement of Income and Retained Earnings

2

Balance Sheet

3

Notes to the Financial Statements

5

Chartered Accountants' Report

8

DIRECTOR:

C Smith

REGISTERED OFFICE:

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

REGISTERED NUMBER:

14123733 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

449,784

375,445

Cost of sales

324,991

282,725

GROSS PROFIT

124,793

92,720

Administrative expenses

62,480

60,660

OPERATING PROFIT

4

62,313

32,060

Interest receivable and similar income

-

14

62,313

32,074

Interest payable and similar expenses

1,401

1,870

PROFIT BEFORE TAXATION

60,912

30,204

Tax on profit

13,431

5,936

PROFIT FOR THE FINANCIAL YEAR

47,481

24,268

Retained earnings at beginning of year

30,270

33,002

Dividends

(46,000

)

(27,000

)

RETAINED EARNINGS AT END OF YEAR

31,751

30,270

FIXED ASSETS

Tangible assets

5

11,770

15,692

CURRENT ASSETS

Debtors

6

32,343

131

Cash at bank

19,912

39,534

52,255

39,665

CREDITORS

Amounts falling due within one year

7

27,352

12,958

NET CURRENT ASSETS

24,903

26,707

TOTAL ASSETS LESS CURRENT LIABILITIES

36,673

42,399

CREDITORS

Amounts falling due after more than one year

8

4,912

12,119

NET ASSETS

31,761

30,280

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

31,751

30,270

SHAREHOLDERS' FUNDS

31,761

30,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements were approved by the director and authorised for issue on 9 July 2026 and were signed by:

C Smith - Director

1.	STATUTORY INFORMATION

C Smith Windows, Doors & Conservatories 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 provisions of Section 1A "Small Entities" and the Companies Act 2006. 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Depreciation - owned assets

149

13

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

612

22,999

23,611

DEPRECIATION

At 1 April 2025

13

7,906

7,919

Charge for year

149

3,773

3,922

At 31 March 2026

162

11,679

11,841

NET BOOK VALUE

At 31 March 2026

450

11,320

11,770

At 31 March 2025

599

15,093

15,692

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

22,999

DEPRECIATION

At 1 April 2025

7,906

Charge for year

3,773

At 31 March 2026

11,679

NET BOOK VALUE

At 31 March 2026

11,320

At 31 March 2025

15,093

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

12,343

131

Prepayments

20,000

-

32,343

131

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

5,258

3,397

Trade creditors

257

-

Corporation tax

13,431

5,936

Social security and other taxes

471

479

VAT

5,770

1,490

Directors' current accounts

967

486

Accrued expenses

1,198

1,170

27,352

12,958

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

4,912

12,119

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C Smith Windows, Doors & Conservatories Limited for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of C Smith Windows, Doors & Conservatories Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C Smith Windows, Doors & Conservatories Limited and state those matters that we have agreed to state to the director of C Smith Windows, Doors & Conservatories Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C Smith Windows, Doors & Conservatories Limited and its director for our work or for this report.

It is your duty to ensure that C Smith Windows, Doors & Conservatories Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C Smith Windows, Doors & Conservatories Limited. You consider that C Smith Windows, Doors & Conservatories Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of C Smith Windows, Doors & Conservatories Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

9 July 2026