Reliant Windows Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Reliant Windows Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02392904 . The registered office is Sovereign House, Warwick Street, Coventry, CV5 6ET.

The presentation currency of the financial statements is the Pound Sterling (£).

These financial statements are rounded to the nearest £1.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of domestic window work is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery and/or completion of installation of goods.

Commercial contracts

When the outcome of a commercial contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date. Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in

which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.

When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	5% on cost
Improvements to property	10% on cost
Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	3 year straight line

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued

amount where the impairment loss is a revaluation decrease.

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts are capitalised in the balance sheet. Those held under hire purchase are depreciated over their useful lives. The interest element of these obligations is charged to profit and loss over the relevant period. The capital element of the future payments is treated as a liability.

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Reliant Windows Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Stocks and Work in Progress

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

2.9. Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2.10. Debtors

Debtors and other debtors are recognised at the settlement amount due after any trade discount offered.

Prepayments are valued at the amount prepaid net of any trade discount due.

2.11. Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount allowing for any trade discount due.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2025: 12)

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Reliant Windows Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 February 2025	76,562	208,236	284,798
Additions	-	1,652	1,652
Disposals	-	(14,000 )	(14,000 )

As at 31 January 2026	76,562	195,888	272,450

Depreciation
As at 1 February 2025	43,476	116,445	159,921
Provided during the period	5,195	25,762	30,957
Disposals	-	(12,865 )	(12,865 )

As at 31 January 2026	48,671	129,342	178,013

Net Book Value
As at 31 January 2026	27,891	66,546	94,437

As at 1 February 2025	33,086	91,791	124,877

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor Vehicles	29,078	38,772

5. Stocks

	2026	2025
	£	£
Stock	11,590	15,590

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	992,009	471,049
Amounts recoverable on contracts	70,025	(11,026 )
Prepayments and accrued income	10,347	7,390
Contract payment on account	(287,000 )	(257,865 )
VAT	130,849	11,249

	916,230	220,797

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Reliant Windows Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	13,902	12,830
Trade creditors	658,534	191,495
Bank loans and overdrafts	6,150	9,547
Corporation tax	56,595	9,994
PAYE	7,328	5,914
Net wages	984	-
Other creditors	72,767	52,722
Subcontractor tax	14,336	9,208
Accruals and deferred income	21,602	27,564
Directors' loan accounts	368	35

	852,566	319,309

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	13,903
Bank loans	-	6,170

	-	20,073

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	13,902	12,830
Later than one year and not later than five years	-	13,903

	13,902	26,733

	13,902	26,733

10. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1.00 each	2	2

11. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Reliant Windows Holdings Limited . Reliant Windows Holdings Limited was incorporated in (Please enter country of incorporation). Copies of the group accounts may be obtained from the secretary, Sovereign House, 12 Warwick Street, Earlsdon, Coventry, CV5 6ET . The ultimate controlling party is Reliant Windows Holdings Limited who controls 100% of the shares of Reliant Windows Limited .

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		94,437		124,877

			94,437		124,877
CURRENT ASSETS
Stocks	5	11,590		15,590
Debtors	6	916,230		220,797
Cash at bank and in hand		90,924		203,539

		1,018,744		439,926
Creditors: Amounts Falling Due Within One Year	7	(852,566 )		(319,309 )

NET CURRENT ASSETS (LIABILITIES)			166,178		120,617

TOTAL ASSETS LESS CURRENT LIABILITIES			260,615		245,494

Creditors: Amounts Falling Due After More Than One Year	8		-		(20,073 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,667 )		(25,059 )

NET ASSETS			255,948		200,362

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			255,946		200,360

SHAREHOLDERS' FUNDS			255,948		200,362