Door and Window Systems Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12559296 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

DOOR AND WINDOW SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

Mr D Harrison

Mr R Rogers

Mr J Wetherall

Mr P Cresswell

Mr C Tyms

REGISTERED OFFICE:

Unit 5

The Courtyard

Old Court House Road

Wirral

Merseyside

CH62 4UE

REGISTERED NUMBER:

12559296 (England and Wales)

ACCOUNTANTS:

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

FIXED ASSETS

Tangible assets

4

1,238,468

1,328,746

CURRENT ASSETS

Stocks

608,107

581,000

Debtors

5

1,152,727

927,651

Cash at bank

1,093,198

675,514

2,854,032

2,184,165

CREDITORS

Amounts falling due within one year

6

1,751,368

1,099,598

NET CURRENT ASSETS

1,102,664

1,084,567

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,341,132

2,413,313

CREDITORS

Amounts falling due after more than one
year

7

839,949

1,246,008

NET ASSETS

1,501,183

1,167,305

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

10

1,501,083

1,167,205

SHAREHOLDERS' FUNDS

1,501,183

1,167,305

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 5 August 2026 and were signed on its behalf by:

Mr J Wetherall - Director

1.	STATUTORY INFORMATION

Door and Window Systems 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 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.

Plant and machinery etc

-

33% on cost and 20% on reducing balance

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 72 (2025 - 64 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

1,535,310

Additions

72,484

Disposals

(83,179

)

At 30 April 2026

1,524,615

DEPRECIATION

At 1 May 2025

206,564

Charge for year

112,291

Eliminated on disposal

(32,708

)

At 30 April 2026

286,147

NET BOOK VALUE

At 30 April 2026

1,238,468

At 30 April 2025

1,328,746

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

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

79,995

DEPRECIATION

At 1 May 2025

28,798

Charge for year

10,240

At 30 April 2026

39,038

NET BOOK VALUE

At 30 April 2026

40,957

At 30 April 2025

51,197

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade debtors

1,059,114

796,842

Other debtors

93,613

130,809

1,152,727

927,651

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Bank loans and overdrafts

87,190

81,684

Hire purchase contracts

155,766

178,164

Trade creditors

977,412

692,390

Taxation and social security

375,005

25,970

Other creditors

155,995

121,390

1,751,368

1,099,598

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

Bank loans

99,368

193,164

Hire purchase contracts

740,581

1,052,844

839,949

1,246,008

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

8,427

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

Bank loans

186,558

274,848

Hire purchase contracts

896,347

1,231,008

1,082,905

1,505,856

The hire purchase creditor is secured on the individual asset concerned. A bank loan of £237,733 owing to North West Loans NPIF GP Limited is secured by a legal charge dated 28 June 2022.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

90

A Ordinary

£1

90

10

B Ordinary

£1

10

100

10.

RESERVES

Retained

earnings

£

At 1 May 2025

1,167,205

Profit for the year

822,263

Dividends

(488,385

)

At 30 April 2026

1,501,083

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is amount of £66,300 (2025; £65,000) relating to money owed to the Directors via their director loan accounts.

12.	ULTIMATE CONTROLLING PARTY

It is the view of the directors that there is no ultimate controlling party.

13.

EBITDA

EBITDA for the financial year was £1,517,579, before directors' remuneration. Including directors' remuneration, EBITDA would have been £1,296,074.

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 Door and Window Systems Limited for the year ended 30 April 2026 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 Door and Window Systems 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 Door and Window Systems Limited and state those matters that we have agreed to state to the Board of Directors of Door and Window Systems 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 Door and Window Systems Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Door and Window Systems 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 profit of Door and Window Systems Limited. You consider that Door and Window Systems 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 Door and Window Systems 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.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

Date: .............................................