REGISTERED NUMBER: 03022747 (England and Wales)

Finesse Windows & Conservatories

(Southern) Limited

Unaudited Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

K Field

Mrs L M P Field

REGISTERED OFFICE:

1 High Street

Sheerness

Kent

ME12 1NY

REGISTERED NUMBER:

03022747 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

Chartered Certified Accountants

1 High Street

Sheerness

Kent

ME12 1NY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

127,585

156,796

Investment property

6

1,455,000

1,453,259

1,582,585

1,610,055

CURRENT ASSETS

Inventories

12,144

8,418

Debtors

7

46,757

32,250

Cash at bank and in hand

216,060

137,352

274,961

178,020

CREDITORS

Amounts falling due within one year

8

118,403

110,904

NET CURRENT ASSETS

156,558

67,116

TOTAL ASSETS LESS CURRENT LIABILITIES

1,739,143

1,677,171

PROVISIONS FOR LIABILITIES

132,605

139,145

NET ASSETS

1,606,538

1,538,026

CAPITAL AND RESERVES

Called up share capital

500

500

Fair Value reserve

415,875

410,698

Retained earnings

1,190,163

1,126,828

SHAREHOLDERS' FUNDS

1,606,538

1,538,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 10 July 2026 and were signed on its behalf by:

K Field - Director

1.	STATUTORY INFORMATION

Finesse Windows & Conservatories (Southern) 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 as modified by the revaluation of certain assets.

Income recognition

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation. Such assets have been amortised over the estimated useful life of each asset.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

20% on reducing balance and 15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Inventories

Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell.

In respect of work in progress and finished goods, cost includes an appropriate proportion of attributable overheads according to the stage of manufacture/completion.

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans to and from banks, other third parties and related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in profit or loss.

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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted by the statement of financial position date.

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 by the year end.

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.

Warranty claims

Provisions for warranty claims are recognised at the date of sale of the products covered by the warranty and are calculated based on historical data.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

42,000

3,000

45,000

AMORTISATION

At 1 February 2025

and 31 January 2026

42,000

3,000

45,000

NET BOOK VALUE

At 31 January 2026

-

-

-

At 31 January 2025

-

-

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

112,514

303,493

416,007

DEPRECIATION

At 1 February 2025

96,520

162,691

259,211

Charge for year

2,250

26,961

29,211

At 31 January 2026

98,770

189,652

288,422

NET BOOK VALUE

At 31 January 2026

13,744

113,841

127,585

At 31 January 2025

15,994

140,802

156,796

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

1,453,259

Revaluations

1,741

At 31 January 2026

1,455,000

NET BOOK VALUE

At 31 January 2026

1,455,000

At 31 January 2025

1,453,259

Fair value at 31 January 2026 is represented by:

£

Valuation in 2026

1,455,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

24,535

22,318

Amounts recoverable on contracts

17,453

5,982

Other debtors

4,769

3,950

46,757

32,250

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

23,447

24,326

Taxation and social security

50,604

19,557

Other creditors

44,352

67,021

118,403

110,904