IRIS Accounts Production v26.1.10.61 06058123 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false Ordinary "A" 1.00000 Ordinary "B" 1.00000 Ordinary "C" 1.00000 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06058123 2025-03-31 06058123 2026-03-31 06058123 2025-04-01 2026-03-31 06058123 2024-03-31 06058123 2024-04-01 2025-03-31 06058123 2025-03-31 06058123 ns15:EnglandWales 2025-04-01 2026-03-31 06058123 ns14:PoundSterling 2025-04-01 2026-03-31 06058123 ns10:Director1 2025-04-01 2026-03-31 06058123 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06058123 ns10:SmallEntities 2025-04-01 2026-03-31 06058123 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06058123 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 06058123 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06058123 ns10:FullAccounts 2025-04-01 2026-03-31 06058123 1 2025-04-01 2026-03-31 06058123 ns10:OrdinaryShareClass2 2025-04-01 2026-03-31 06058123 ns10:OrdinaryShareClass3 2025-04-01 2026-03-31 06058123 ns10:OrdinaryShareClass4 2025-04-01 2026-03-31 06058123 ns10:OrdinaryShareClass2 2 2025-04-01 2026-03-31 06058123 ns10:Director2 2025-04-01 2026-03-31 06058123 ns10:Director3 2025-04-01 2026-03-31 06058123 ns10:Director4 2025-04-01 2026-03-31 06058123 ns10:CompanySecretary1 2025-04-01 2026-03-31 06058123 ns10:RegisteredOffice 2025-04-01 2026-03-31 06058123 ns5:CurrentFinancialInstruments 2026-03-31 06058123 ns5:CurrentFinancialInstruments 2025-03-31 06058123 ns5:ShareCapital 2026-03-31 06058123 ns5:ShareCapital 2025-03-31 06058123 ns5:CapitalRedemptionReserve 2026-03-31 06058123 ns5:CapitalRedemptionReserve 2025-03-31 06058123 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 06058123 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 06058123 ns5:NetGoodwill 2025-04-01 2026-03-31 06058123 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 06058123 ns5:LeaseholdImprovements 2025-04-01 2026-03-31 06058123 ns5:PlantMachinery 2025-04-01 2026-03-31 06058123 ns5:FurnitureFittings 2025-04-01 2026-03-31 06058123 ns5:MotorVehicles 2025-04-01 2026-03-31 06058123 ns5:ComputerEquipment 2025-04-01 2026-03-31 06058123 ns5:NetGoodwill 2025-03-31 06058123 ns5:NetGoodwill 2026-03-31 06058123 ns5:NetGoodwill 2025-03-31 06058123 ns5:LeaseholdImprovements 2025-03-31 06058123 ns5:PlantMachinery 2025-03-31 06058123 ns5:FurnitureFittings 2025-03-31 06058123 ns5:LeaseholdImprovements 2026-03-31 06058123 ns5:PlantMachinery 2026-03-31 06058123 ns5:FurnitureFittings 2026-03-31 06058123 ns5:LeaseholdImprovements 2025-03-31 06058123 ns5:PlantMachinery 2025-03-31 06058123 ns5:FurnitureFittings 2025-03-31 06058123 ns5:MotorVehicles 2025-03-31 06058123 ns5:ComputerEquipment 2025-03-31 06058123 ns5:MotorVehicles 2026-03-31 06058123 ns5:ComputerEquipment 2026-03-31 06058123 ns5:MotorVehicles 2025-03-31 06058123 ns5:ComputerEquipment 2025-03-31 06058123 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 06058123 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 06058123 ns5:MoreThanFiveYears 2026-03-31 06058123 ns5:MoreThanFiveYears 2025-03-31 06058123 ns5:DeferredTaxation 2025-03-31 06058123 ns5:DeferredTaxation 2025-04-01 2026-03-31 06058123 ns5:DeferredTaxation 2026-03-31 06058123 ns10:OrdinaryShareClass2 2026-03-31 06058123 ns10:OrdinaryShareClass3 2026-03-31 06058123 ns10:OrdinaryShareClass4 2026-03-31

REGISTERED NUMBER: 06058123 (England and Wales)

WALKER'S WINDOWS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

WALKER'S WINDOWS LIMITED (REGISTERED NUMBER: 06058123)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WALKER'S WINDOWS LIMITED

COMPANY INFORMATION

for the year ended 31 March 2026

| DIRECTORS: | Mr B Walker

| Mrs J Walker

| Mr H B Walker

| Mr P O'Malley

| SECRETARY: | Mrs J Walker

| REGISTERED OFFICE: | Wakefield Road

| Ossett

| West Yorkshire

| WF5 9LB

| REGISTERED NUMBER: | 06058123 (England and Wales)

| ACCOUNTANTS: | SMH Sheards

| Vernon House

| 40 New North Road

| Huddersfield

| West Yorkshire

| HD1 5LS

WALKER'S WINDOWS LIMITED (REGISTERED NUMBER: 06058123)

BALANCE SHEET

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 195,109 |  | 274,732 |  |

195,109 |  | 274,732 |  |

CURRENT ASSETS

Stocks | 91,059 |  | 77,353 |  |

Debtors | 6 | 817,135 |  | 410,869 |  |

Cash at bank and in hand | 832,173 |  | 971,969 |  |

1,740,367 |  | 1,460,191 |  |

CREDITORS

Amounts falling due within one year | 7 | (991,895 | ) | (946,045 | ) |

NET CURRENT ASSETS | 748,472 |  | 514,146 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 943,581 |  | 788,878 |  |

PROVISIONS FOR LIABILITIES | 9 | (29,396 | ) | (40,890 | ) |

NET ASSETS | 914,185 |  | 747,988 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 99 |  |

Capital redemption reserve | 1 |  | 1 |  |

Retained earnings | 914,084 |  | 747,888 |  |

SHAREHOLDERS' FUNDS | 914,185 |  | 747,988 |  |

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 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.

WALKER'S WINDOWS LIMITED (REGISTERED NUMBER: 06058123)

BALANCE SHEET - continued

31 March 2026

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 14 July 2026 and were signed on its behalf by:

Mr B Walker - Director

WALKER'S WINDOWS LIMITED (REGISTERED NUMBER: 06058123)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| Walker's Windows 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. | 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.

| The directors are confident that the company will be able to maintain positive cashflows for the foreseeable future, due to levels of contracts being undertaken and the strength of the order book. As a result, the going concern basis of accounting has been adopted.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax. Turnover is recognised on completed contracts, and upon staged payments for contracts underway at the year end.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Improvements to property | - | 15% on reducing balance

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% on cost and 15% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value, and is assessed on a contract by contract basis by considering the overall contract value and percentage of completion at the year end, less amounts already recognised as turnover.

WALKER'S WINDOWS LIMITED (REGISTERED NUMBER: 06058123)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other debtors, amount owned by group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs.

| Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

| Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

| Basic financial liabilities, including trade and other creditors and accruals are initially recognised at transaction price.

| Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

| 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

| 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.

| Hire purchase and leasing commitments

| 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 16 (2025 - 15 ) .

WALKER'S WINDOWS LIMITED (REGISTERED NUMBER: 06058123)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 20,000 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 20,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 April 2025 | 25,330 |  | 37,123 |  | 318,549 |  |

| Additions | - |  | 3,844 |  | - |  |

| Disposals | - |  | - |  | - |  |

| At 31 March 2026 | 25,330 |  | 40,967 |  | 318,549 |  |

| DEPRECIATION

| At 1 April 2025 | 17,924 |  | 23,611 |  | 171,275 |  |

| Charge for year | 1,111 |  | 2,603 |  | 22,091 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 March 2026 | 19,035 |  | 26,214 |  | 193,366 |  |

| NET BOOK VALUE

| At 31 March 2026 | 6,295 |  | 14,753 |  | 125,183 |  |

| At 31 March 2025 | 7,406 |  | 13,512 |  | 147,274 |  |

WALKER'S WINDOWS LIMITED (REGISTERED NUMBER: 06058123)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

5. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 183,596 |  | 45,232 |  | 609,830 |  |

| Additions | - |  | 4,187 |  | 8,031 |  |

| Disposals | (110,325 | ) | (2,182 | ) | (112,507 | ) |

| At 31 March 2026 | 73,271 |  | 47,237 |  | 505,354 |  |

| DEPRECIATION

| At 1 April 2025 | 93,755 |  | 28,533 |  | 335,098 |  |

| Charge for year | 10,825 |  | 3,141 |  | 39,771 |  |

| Eliminated on disposal | (63,782 | ) | (842 | ) | (64,624 | ) |

| At 31 March 2026 | 40,798 |  | 30,832 |  | 310,245 |  |

| NET BOOK VALUE

| At 31 March 2026 | 32,473 |  | 16,405 |  | 195,109 |  |

| At 31 March 2025 | 89,841 |  | 16,699 |  | 274,732 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 71,084 |  | 48,731 |  |

| Amounts owed by group undertakings | 155,417 |  | 300,589 |  |

| Other debtors | 590,634 |  | 61,549 |  |

817,135 |  | 410,869 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 375,361 |  | 390,994 |  |

| Taxation and social security | 558,640 |  | 542,345 |  |

| Other creditors | 57,894 |  | 12,706 |  |

991,895 |  | 946,045 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| In more than five years | 198,459 |  | 230,766 |  |

WALKER'S WINDOWS LIMITED (REGISTERED NUMBER: 06058123)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

9. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 29,396 |  | 40,890 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 40,890 |  |

| Provided during year | (11,494 | ) |

| Profit and loss accounts |

| Balance at 31 March 2026 | 29,396 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 34 | Ordinary "A" | £1 | 34 |  | 33 |  |

| 33 | Ordinary "B" | £1 | 33 |  | 33 |  |

| 33 | Ordinary "C" | £1 | 33 |  | 33 |  |

100 |  | 99 |  |

| The following shares were issued during the year for cash at par :

| 1 Ordinary "A" share of £1

11. | RELATED PARTY DISCLOSURES

| The amount owed by the parent company, Walkers Holdings Limited, of £155,417 (2025: £300,589) is interest-free.

| At the year end £523,946 was owed by a company owned by the directors. The loan is interest free and repayable on demand.

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr B Walker.