REGISTERED NUMBER: 07980986 (England and Wales)

DAVE THOMAS WINDOWS & SONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D Thomas

M D Thomas

M Thomas

REGISTERED OFFICE:

Unit 11

Station Yard

Station Road

LLANRWST

CONWY

LL26 0EH

REGISTERED NUMBER:

07980986 (England and Wales)

ACCOUNTANTS:

Williams Denton Cyf

Chartered Certified Accountants

Glaslyn

Ffordd y Parc

Parc Menai

Bangor

Gwynedd

LL57 4FE

FIXED ASSETS

Intangible assets

4

9,000

10,500

Tangible assets

5

61,356

72,234

70,356

82,734

CURRENT ASSETS

Stocks

60,373

60,051

Debtors

6

18,328

27,271

Cash at bank

26,882

64,912

105,583

152,234

CREDITORS

Amounts falling due within one year

7

134,017

145,367

NET CURRENT (LIABILITIES)/ASSETS

(28,434

)

6,867

TOTAL ASSETS LESS CURRENT LIABILITIES

41,922

89,601

CREDITORS

Amounts falling due after more than one year

8

(28,856

)

(43,945

)

PROVISIONS FOR LIABILITIES

-

(15,891

)

NET ASSETS

13,066

29,765

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

12,966

29,665

SHAREHOLDERS' FUNDS

13,066

29,765

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 29 June 2026 and were signed on its behalf by:

D Thomas - Director

1.	STATUTORY INFORMATION

Dave Thomas Windows & Sons 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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twenty 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

25% on 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.

Attributable profit is recognised on contracts, where the outcome of a contract can be assessed with reasonable certainty before its completion.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 makes pension contributions on behalf of directors and staff. Contributions paid during the year are charged to the profit and loss account.

Trade and other debtors

Trade and other debtors are initially recognised at their transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other

short-term highly liquid investments with original maturities of three months or less.

Trade and other creditors

Trade and other creditors are initially recognised at their transaction price and are thereafter stated at

amortised cost using the effective interest method unless the effect of discounting would be immaterial, in

which case they are stated at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

30,000

AMORTISATION

At 1 April 2025

19,500

Amortisation for year

1,500

At 31 March 2026

21,000

NET BOOK VALUE

At 31 March 2026

9,000

At 31 March 2025

10,500

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

4,673

682

104,650

2,027

112,032

DEPRECIATION

At 1 April 2025

2,391

415

35,390

1,602

39,798

Charge for year

342

40

10,390

106

10,878

At 31 March 2026

2,733

455

45,780

1,708

50,676

NET BOOK VALUE

At 31 March 2026

1,940

227

58,870

319

61,356

At 31 March 2025

2,282

267

69,260

425

72,234

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

16,507

27,271

Prepayments

1,821

-

18,328

27,271

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

15,090

15,090

Trade creditors

18,212

10,540

Tax

13,924

17,994

Social security and other taxes

10,378

8,444

Other creditors

23,770

27,303

Directors' current accounts

52,643

65,996

134,017

145,367

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

28,856

43,945