Registrar

Registration number: 04767088

A B L Doors & Windows Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

A B L Doors & Windows Limited

Company Information

Directors

A P Williams S A Denham

Registered office

Unit 2 Lancaster Way Earls Colne Colchester Essex CO6 2NS

Bankers

Barclays Bank plc 1 Bank Street Braintree Essex CM7 7UQ

Accountants

Lambert Chapman LLP Chartered accountants 3 Warners Mill Silks Way Braintree Essex CM7 3GB

A B L Doors & Windows Limited

(Registration number: 04767088)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	119,816	156,620
Current assets
Stocks	5	1,200,119	866,328
Debtors	6	1,662,242	2,121,847
Cash at bank and in hand		114,114	118,921
		2,976,475	3,107,096
Creditors: Amounts falling due within one year	7	(2,797,871)	(2,856,994)
Net current assets		178,604	250,102
Total assets less current liabilities		298,420	406,722
Creditors: Amounts falling due after more than one year	7	(175,704)	(201,292)
Provisions for liabilities		(16,479)	(24,820)
Net assets		106,237	180,610
Capital and reserves
Called up share capital	8	2	2
Capital redemption reserve		4	4
Retained earnings		106,231	180,604
Shareholders' funds		106,237	180,610

For the financial year ended 31 January 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 June 2026 and signed on its behalf by:
 

A P Williams
Director

A B L Doors & Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office and principle place of business is: Unit 2, Lancaster Way, Earls Colne, Colchester, Essex, CO6 2NS.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of windows and doors in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary material differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	15% Reducing Balance
Fixture, Fittings, Tools & Equipment	15% Reducing Balance
Motor Vehicles	25% Straight Line

A B L Doors & Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Stocks

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

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

A B L Doors & Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Long term employee benefits

The holiday year for A B L Doors & Windows Limited ends at 31 December 2026.

Any unused holiday can only be carried forward at the discretion of the directors. The cost of any unused entitlement is recognised in the period in which the employee;s services are received.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 37 (2025 - 47).

4	Tangible assets

	Fixtures, fittings, tools & equipment £	Motor vehicles  £	Plant & machinery £	Total £
Cost or valuation
At 1 February 2025	14,111	242,848	364,308	621,267
Additions	1,544	-	-	1,544
Disposals	-	(7,750)	-	(7,750)
At 31 January 2026	15,655	235,098	364,308	615,061
Depreciation
At 1 February 2025	10,176	162,822	291,649	464,647
Charge for the year	688	26,761	10,899	38,348
Eliminated on disposal	-	(7,750)	-	(7,750)
At 31 January 2026	10,864	181,833	302,548	495,245
Carrying amount
At 31 January 2026	4,791	53,265	61,760	119,816
At 31 January 2025	3,935	80,026	72,659	156,620

5

Stocks

	2026 £	2025 £
Stocks	1,200,119	866,328

A B L Doors & Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Debtors

	Note	2026 £	2025 £
Trade debtors		1,030,958	1,261,769
Retentions		63,628	55,235
Directors loan account	11	179,184	491,671
Other debtors		270,792	230,712
Prepayments and accrued income		117,680	82,460
		1,662,242	2,121,847

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		686,401	733,479
Loans and borrowings	9	1,641,001	1,628,608
Taxation and social security		435,335	453,495
Other creditors		30,319	37,132
Accruals and deferred income		4,815	4,280
		2,797,871	2,856,994

Creditors include loans, invoice discounting, overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £863,559 (2025 - £995,380).

There are bank loans that are due in less than 1 year that are personally guaranteed by the director totalling £777,442.

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	175,704	201,292

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £57,024 (2025 - £77,517).

There are bank loans that are due in greater than 1 year that are personally guaranteed by the director totalling £118,680.

A B L Doors & Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	777,442	633,228
Bank overdrafts	24,370	-
Hire purchase contracts	48,799	37,439
Invoice discounting	790,390	957,941
	1,641,001	1,628,608

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	118,680	123,775
Hire purchase contracts	57,024	77,517
	175,704	201,292

10	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £1,184,841 (2025 - £1,372,672).

A B L Doors & Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

11	Related party transactions

Transactions with directors

2026	At 1 February 2025 £	Advances to director £	Repayments by director £	At 31 January 2026 £
A P Williams
	491,671	109,998	(422,485)	179,184

2025	At 1 February 2024 £	Advances to director £	Repayments by director £	At 31 January 2025 £
A P Williams
	501,847	184,824	(195,000)	491,671