Company No: 05268871 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	9,283		11,690
		9,283		11,690
Current assets
Stocks	4	5,000		5,000
Debtors	5	113,189		120,198
Cash at bank and in hand		93,238		63,698
		211,427		188,896
Creditors: amounts falling due within one year	6	( 92,831)		( 82,061)
Net current assets		118,596		106,835
Total assets less current liabilities		127,879		118,525
Creditors: amounts falling due after more than one year	7	0		( 6,126)
Net assets		127,879		112,399
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		127,779		112,299
Total shareholders' funds		127,879		112,399

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Wilxys Window Warehouse Limited (registered number: 05268871) were approved and authorised for issue by the Board of Directors on 21 July 2026. They were signed on its behalf by:

R S J Wilkes Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Wilxys Window Warehouse Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2-8 Towngate House Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.
Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		6

3. Tangible assets

	Plant and machinery		Vehicles		Total
	£		£		£
Cost
At 01 April 2025	11,830		59,550		71,380
Additions	589		0		589
At 31 March 2026	12,419		59,550		71,969
Accumulated depreciation
At 01 April 2025	10,709		48,981		59,690
Charge for the financial year	354		2,642		2,996
At 31 March 2026	11,063		51,623		62,686
Net book value
At 31 March 2026	1,356		7,927		9,283
At 31 March 2025	1,121		10,569		11,690

4. Stocks

	2026		2025
	£		£
Stocks	5,000		5,000

5. Debtors

	2026		2025
	£		£
Trade debtors	98,437		108,047
Other debtors	14,752		12,151
	113,189		120,198

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	6,140		10,355
Trade creditors	29,150		33,873
Corporation tax	21,094		15,139
CIS withheld	176		0
Other taxation and social security	20,674		11,238
Other creditors	15,597		11,456
	92,831		82,061

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		6,126

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
80 Ordinary shares of £ 1.00 each	80		80
20 Ordinary A shares of £ 1.00 each	20		20
	100		100

9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
Within one year	4,236		4,236
Between one and five years	2,824		7,060
Total future minimum lease payments under non-cancellable operating leases	7,060		11,296

10. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Key management	2,150		0

No interest has been charged on the overdrawn loan amount.