Keeley Windows Ltd - Filleted accounts

Registered number

04692192

Keeley Windows Ltd

Filleted Accounts

31 March 2026

Keeley Windows Ltd
Registered number:		04692192
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		30,000			30,000
Tangible assets	4		4,365			5,196
			34,365			35,196

Current assets
Stocks		17,126			15,934
Debtors	5	38,519			47,659
Cash at bank and in hand		169,744			208,236
		225,389			271,829

Creditors: amounts falling due within one year	6	(193,664)			(260,117)

Net current assets			31,725			11,712

Total assets less current liabilities			66,090			46,908


Provisions for liabilities			(829)			(987)


Net assets			65,261			45,921

Capital and reserves
Called up share capital			100			100
Profit and loss account			65,161			45,821

Shareholder's funds			65,261			45,921

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T G Keeley
Director
Approved by the board on 4 August 2026

Keeley Windows Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			10% reducing balance
	Equipment			20% reducing balance
	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2025							30,000
	At 31 March 2026							30,000

	Amortisation
	At 31 March 2026							-

	Net book value
	At 31 March 2026							30,000
	At 31 March 2025							30,000

	In the opinion of the director the value of goodwill has not been impaired and therefore there is no provision for amortisation.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	1,161		22,477		38,918		62,556
	Additions	-		504		-		504
	Disposals	-		(445)		-		(445)
	At 31 March 2026	1,161		22,536		38,918		62,615

	Depreciation
	At 1 April 2025	1,047		20,926		35,387		57,360
	Charge for the year	11		403		883		1,297
	On disposals	-		(407)		-		(407)
	At 31 March 2026	1,058		20,922		36,270		58,250

	Net book value
	At 31 March 2026	103		1,614		2,648		4,365
	At 31 March 2025	114		1,551		3,531		5,196


5	Debtors					2026		2025
£							£

	Trade debtors					34,008		43,141
	Other debtors					4,511		4,518
						38,519		47,659


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					6,159		9,743
	Taxation and social security costs					36,549		16,956
	Other creditors					150,956		233,418
						193,664		260,117


7	Controlling party

	The company is controlled by the directors.


8	Other information

	Keeley Windows Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 2, Lyme Regis Industrial Estate
	Uplyme Road
	Lyme Regis
	Dorset
	DT7 3LS