REGISTERED NUMBER: 06650988 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 December 2025

for

R W Windows Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

N A Fletcher

L Fletcher

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicestershire

LE19 1WP

REGISTERED NUMBER:

06650988 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the directors 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 Directors 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 R W Windows Limited for the year ended 31 December 2025 which comprise the Income Statement, 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 Board of Directors of R W Windows Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R W Windows Limited and state those matters that we have agreed to state to the Board of Directors of R W Windows Limited, as a body, 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 R W Windows Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that R W Windows 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 loss of R W Windows Limited. You consider that R W Windows 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 R W Windows 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.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

23 July 2026

FIXED ASSETS

Tangible assets

4

99,886

90,982

CURRENT ASSETS

Stocks

16,150

10,378

Debtors

5

170,026

146,158

Cash at bank and in hand

33,730

58,156

219,906

214,692

CREDITORS

Amounts falling due within one year

6

259,050

223,190

NET CURRENT LIABILITIES

(39,144

)

(8,498

)

TOTAL ASSETS LESS CURRENT LIABILITIES

60,742

82,484

CREDITORS

Amounts falling due after more than one year

7

(55,853

)

(54,467

)

PROVISIONS FOR LIABILITIES

(12,358

)

(17,439

)

NET (LIABILITIES)/ASSETS

(7,469

)

10,578

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(7,569

)

10,478

SHAREHOLDERS' FUNDS

(7,469

)

10,578

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 23 July 2026 and were signed on its behalf by:

N A Fletcher - Director

1.	STATUTORY INFORMATION

R W 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.

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 included in the accounts net of Value Added Tax. Turnover represents work undertaken to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where work has only been partially completed at the balance sheet date turnover represents the value of work to date based on a proportion of the total expected consideration at completion.

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

-

2% on cost

Plant and machinery

-

25% reducing balance

Fixtures and fittings

-

15% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Work in progress is valued based on ongoing contracts at the year end.

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

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account on a sum of digits basis.

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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

16,915

3,958

24,505

Additions

-

166

-

Disposals

-

-

-

At 31 December 2025

16,915

4,124

24,505

DEPRECIATION

At 1 January 2025

5,417

3,326

19,497

Charge for year

338

201

752

Eliminated on disposal

-

-

-

At 31 December 2025

5,755

3,527

20,249

NET BOOK VALUE

At 31 December 2025

11,160

597

4,256

At 31 December 2024

11,498

632

5,008

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

167,193

1,834

214,405

Additions

42,440

1,100

43,706

Disposals

(29,310

)

-

(29,310

)

At 31 December 2025

180,323

2,934

228,801

DEPRECIATION

At 1 January 2025

93,639

1,544

123,423

Charge for year

27,702

593

29,586

Eliminated on disposal

(24,094

)

-

(24,094

)

At 31 December 2025

97,247

2,137

128,915

NET BOOK VALUE

At 31 December 2025

83,076

797

99,886

At 31 December 2024

73,554

290

90,982

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

131,402

74,329

Other trade debtors

19,339

56,359

Corporation tax

-

1,172

VAT

17,190

12,382

Prepayments and accrued income

2,095

1,916

170,026

146,158

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

5,983

5,835

Hire purchase contracts

33,032

23,214

Trade creditors

199,535

175,396

Social security and other taxes

4,546

192

Other creditors

1,460

1,291

Directors' current accounts

10,439

13,439

Accruals and deferred income

4,055

3,823

259,050

223,190

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

6,134

5,983

Bank loans - 2-5 years

16,024

18,872

Bank loans over 5 years

-

3,286

Hire purchase contracts

33,695

26,326

55,853

54,467

Amounts falling due in more than five years:

Repayable by instalments

Bank loans over 5 years

-

3,286

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

66,727

49,540

Assets financed by hire purchase are secured on the assets to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

1

100

100

10.	ILLEGAL DIVIDENDS

During the year, under Section 830 of the Companies Act 2006 excess dividends were paid inadvertently. The directors do not intend to take any further dividends until reserves are adequate for them to do so.

11.	GOING CONCERN

The company relies on the continuing support of its directors. The directors have agreed to continue to support the company for the foreseeable future as necessary.