IRIS Accounts Production v26.1.10.61 11698048 director 1.12.24 30.11.25 30.11.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11698048 2024-11-30 11698048 2025-11-30 11698048 2024-12-01 2025-11-30 11698048 2023-11-30 11698048 2023-12-01 2024-11-30 11698048 2024-11-30 11698048 ns15:EnglandWales 2024-12-01 2025-11-30 11698048 ns14:PoundSterling 2024-12-01 2025-11-30 11698048 ns10:Director1 2024-12-01 2025-11-30 11698048 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11698048 ns10:SmallEntities 2024-12-01 2025-11-30 11698048 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11698048 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 11698048 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11698048 ns10:FullAccounts 2024-12-01 2025-11-30 11698048 1 2024-12-01 2025-11-30 11698048 ns10:RegisteredOffice 2024-12-01 2025-11-30 11698048 ns5:CurrentFinancialInstruments 2025-11-30 11698048 ns5:CurrentFinancialInstruments 2024-11-30 11698048 ns5:Non-currentFinancialInstruments 2025-11-30 11698048 ns5:Non-currentFinancialInstruments 2024-11-30 11698048 ns5:ShareCapital 2025-11-30 11698048 ns5:ShareCapital 2024-11-30 11698048 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 11698048 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 11698048 ns5:NetGoodwill 2024-12-01 2025-11-30 11698048 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 11698048 ns5:ComputerSoftware 2024-12-01 2025-11-30 11698048 ns5:MotorVehicles 2024-12-01 2025-11-30 11698048 ns5:ComputerEquipment 2024-12-01 2025-11-30 11698048 ns5:NetGoodwill 2024-11-30 11698048 ns5:ComputerSoftware 2024-11-30 11698048 ns5:NetGoodwill 2025-11-30 11698048 ns5:ComputerSoftware 2025-11-30 11698048 ns5:NetGoodwill 2024-11-30 11698048 ns5:ComputerSoftware 2024-11-30 11698048 ns5:MotorVehicles 2024-11-30 11698048 ns5:ComputerEquipment 2024-11-30 11698048 ns5:MotorVehicles 2025-11-30 11698048 ns5:ComputerEquipment 2025-11-30 11698048 ns5:MotorVehicles 2024-11-30 11698048 ns5:ComputerEquipment 2024-11-30 11698048 ns5:CostValuation ns5:UnlistedNon-exchangeTraded 2024-11-30 11698048 ns5:TransfersBetweenInvestmentClassesIncreaseDecreaseInInvestments ns5:UnlistedNon-exchangeTraded 2025-11-30 11698048 ns5:CostValuation ns5:UnlistedNon-exchangeTraded 2025-11-30 11698048 ns5:UnlistedNon-exchangeTraded 2025-11-30 11698048 ns5:UnlistedNon-exchangeTraded 2024-11-30 11698048 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 11698048 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 11698048 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-11-30 11698048 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-11-30

REGISTERED NUMBER: 11698048 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 November 2025 |

| for |

| MPB Windows and Doors Limited |

| MPB Windows and Doors Limited (Registered number: 11698048) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MPB Windows and Doors Limited |

Company Information

for the Year Ended 30 November 2025

| DIRECTOR: | Mr M P Barclay

| REGISTERED OFFICE: | Unit 1b

| Darby Close

| Cheney Manor Industrial Estate

| Swindon

| Wiltshire

| SN2 2PN

| REGISTERED NUMBER: | 11698048 (England and Wales)

| MPB Windows and Doors Limited (Registered number: 11698048) |

Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 51,530 |  | 60,607 |  |

Tangible assets | 6 | 1,499 |  | 7,316 |  |

Investments | 7 | 100,600 |  | 237,856 |  |

153,629 |  | 305,779 |  |

CURRENT ASSETS

Stocks | 300 |  | 300 |  |

Debtors | 8 | 128,657 |  | 19,831 |  |

Cash at bank | 10,615 |  | 11,752 |  |

139,572 |  | 31,883 |  |

CREDITORS

Amounts falling due within one year | 9 | 222,931 |  | 234,403 |  |

NET CURRENT LIABILITIES | (83,359 | ) | (202,520 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 70,270 |  | 103,259 |  |

CREDITORS

Amounts falling due after more than one year | 10 | - |  | 11,000 |  |

NET ASSETS | 70,270 |  | 92,259 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 70,269 |  | 92,258 |  |

70,270 |  | 92,259 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| MPB Windows and Doors Limited (Registered number: 11698048) |

Balance Sheet - continued

30 November 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 August 2026 and were signed by:

Mr M P Barclay - Director

| MPB Windows and Doors Limited (Registered number: 11698048) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| MPB Windows and Doors 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.

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

2. | STATEMENT OF COMPLIANCE

| 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. These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Revenue recognition

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

| Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

| Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

| MPB Windows and Doors Limited (Registered number: 11698048) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

3. | ACCOUNTING POLICIES - continued

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of nil years.

| Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

| Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

| Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill |  | - |  | 10% straight line |  |

| Website |  | - |  | 10% straight line |  |

| If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 20% on straight line basis

| Stocks

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

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Taxation

| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

| MPB Windows and Doors Limited (Registered number: 11698048) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

3. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Investments in associates

| Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

| Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

| Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

| Investments in joint ventures

| Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

| Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

| Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

| For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| MPB Windows and Doors Limited (Registered number: 11698048) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

5. | INTANGIBLE FIXED ASSETS

| Computer |

| Goodwill |  | software |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024

| and 30 November 2025 | 85,700 |  | 5,075 |  | 90,775 |  |

| AMORTISATION

| At 1 December 2024 | 29,310 |  | 858 |  | 30,168 |  |

| Amortisation for year | 8,570 |  | 507 |  | 9,077 |  |

| At 30 November 2025 | 37,880 |  | 1,365 |  | 39,245 |  |

| NET BOOK VALUE

| At 30 November 2025 | 47,820 |  | 3,710 |  | 51,530 |  |

| At 30 November 2024 | 56,390 |  | 4,217 |  | 60,607 |  |

6. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024 | 6,995 |  | 2,456 |  | 9,451 |  |

| Additions | - |  | 299 |  | 299 |  |

| Disposals | (6,995 | ) | - |  | (6,995 | ) |

| At 30 November 2025 | - |  | 2,755 |  | 2,755 |  |

| DEPRECIATION

| At 1 December 2024 | 1,399 |  | 736 |  | 2,135 |  |

| Charge for year | - |  | 520 |  | 520 |  |

| Eliminated on disposal | (1,399 | ) | - |  | (1,399 | ) |

| At 30 November 2025 | - |  | 1,256 |  | 1,256 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  | 1,499 |  | 1,499 |  |

| At 30 November 2024 | 5,596 |  | 1,720 |  | 7,316 |  |

7. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST

| At 1 December 2024 | 237,856 |  |

| Reclassification/transfer | (137,256 | ) |

| At 30 November 2025 | 100,600 |  |

| NET BOOK VALUE

| At 30 November 2025 | 100,600 |  |

| At 30 November 2024 | 237,856 |  |

| MPB Windows and Doors Limited (Registered number: 11698048) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,871 |  | 13,199 |  |

| Provision for bad debt | (2,871 | ) | - |  |

| Amounts owed by group undertakings | 124,920 |  | - |  |

| Other debtors | - |  | 2,181 |  |

| Credit card | 883 |  | - |  |

| Social security and other taxe | 2,500 |  | 4,451 |  |

| Deferred tax asset | 354 |  | - |  |

128,657 |  | 19,831 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,216 |  | 12,705 |  |

| Trade creditors | 15,742 |  | 8,028 |  |

| Amounts owed to group undertakings | 30,000 |  | 30,000 |  |

| Tax | - |  | 26,983 |  |

| VAT | 2,704 |  | 13,630 |  |

| Other creditors | - |  | 20,291 |  |

| Directors' current accounts | 165,669 |  | 121,371 |  |

| Accruals and deferred income | 1,600 |  | 1,395 |  |

222,931 |  | 234,403 |  |

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 11,000 |  |