REGISTERED NUMBER: 06058123 (England and Wales)

WALKER'S WINDOWS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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 ) .

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

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

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.