REGISTERED NUMBER: 07355439 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

BENCHMARK WINDOWS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A Cross

Mrs P Cross

J Doe

SECRETARY:

Mrs P Cross

REGISTERED OFFICE:

Unit 5 83 Marlborough Road

Lancing Business Park

Lancing

West Sussex

BN15 8UF

REGISTERED NUMBER:

07355439 (England and Wales)

ACCOUNTANTS:

Streets (Worthing) Limited

Chartered Accountants

38 Salisbury Road

Worthing

West Sussex

BN11 1RD

FIXED ASSETS

Tangible assets

4

78,481

111,623

CURRENT ASSETS

Stocks

34,270

29,166

Debtors

5

142,573

185,931

Cash at bank and in hand

251,864

319,145

428,707

534,242

CREDITORS

Amounts falling due within one year

6

374,487

369,577

NET CURRENT ASSETS

54,220

164,665

TOTAL ASSETS LESS CURRENT LIABILITIES

132,701

276,288

PROVISIONS FOR LIABILITIES

7,538

7,538

NET ASSETS

125,163

268,750

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

125,160

268,747

125,163

268,750

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 16th April 2026 and were signed on its behalf by:

Mrs P Cross - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

over the term of the lease

Plant & machinery

-

20% on cost

Motor vehicles

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 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 18 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant &

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST

At 1st January 2025

and 31st December 2025

83,570

152,396

221,123

457,089

DEPRECIATION

At 1st January 2025

83,570

127,280

134,616

345,466

Charge for year

-

7,827

25,315

33,142

At 31st December 2025

83,570

135,107

159,931

378,608

NET BOOK VALUE

At 31st December 2025

-

17,289

61,192

78,481

At 31st December 2024

-

25,116

86,507

111,623

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st January 2025

and 31st December 2025

126,584

DEPRECIATION

At 1st January 2025

40,081

Charge for year

25,315

At 31st December 2025

65,396

NET BOOK VALUE

At 31st December 2025

61,188

At 31st December 2024

86,503

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,918

66,598

Other debtors

123,655

119,333

142,573

185,931

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans & overdrafts

7,012

21,037

Hire purchase contracts

67,554

78,077

Trade creditors

99,640

37,111

Taxation and social security

24,225

121,189

Other creditors

176,056

112,163

374,487

369,577