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RE:PLACE WINDOWS LIMITED

Registered Number
SC604962
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2026

RE:PLACE WINDOWS LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | JEFFREY, S M
| MEHMET, I S

Registered Address | 31 Fairfield Place
| East Kilbride
| Glasgow
| G74 5LP

Registered Number | SC604962 (Scotland)

RE:PLACE WINDOWS LIMITED
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 37,739 |  |  |  | 50,514
|  |  |  | 37,739 |  |  |  | 50,514
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 4,550 |  |  |  | 4,400 |  |
Debtors | 5 | 290,237 |  |  |  | 375,744 |  |
Cash at bank and on hand |  | 453,374 |  |  |  | 229,626 |  |
|  | 748,161 |  |  |  | 609,770 |  |
Creditors amounts falling due within one year | 6 | (201,052) |  |  |  | (191,334) |  |
Net current assets (liabilities) |  |  |  | 547,109 |  |  |  | 418,436
Total assets less current liabilities |  |  |  | 584,848 |  |  |  | 468,950
Creditors amounts falling due after one year | 7 |  |  | - |  |  |  | (1,412)
Net assets |  |  |  | 584,848 |  |  |  | 467,538
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 105 |  |  |  | 105
Profit and loss account |  |  |  | 584,743 |  |  |  | 467,433
Shareholders' funds |  |  |  | 584,848 |  |  |  | 467,538

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 August 2026, and are signed on its behalf by:
JEFFREY, S M Director Registered Company No. SC604962

RE:PLACE WINDOWS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page. The principal activity of the company in the year under review was that of window fitting services.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The directors consider there are no such significant judgements.

| Turnover policy
--- | ---
| Turnover represents invoiced sales of goods and services excluding value added tax. The company's policy is to recognise a sale when substantively all the risks and rewards in connection with the goods and services have been passed to the buyer.

| Defined contribution pension plan
--- | ---
| 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.

| Current taxation
--- | ---
| Taxation represents the sum of tax currently payable and deferred tax. 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. The charge for taxation takes into accounts taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date. With the exception of changes arising on the initial recognition of a business combination, the tax expense is presented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases and hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account over the relevant period. Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received. Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 4 |  | 5

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 8,230 |  | 66,296 |  | 74,526
| Additions | 3,500 |  | 14,000 |  | 17,500
| Disposals | - |  | (17,200) |  | (17,200)
| At 31 March 26 | 11,730 |  | 63,096 |  | 74,826
| Depreciation and impairment
| At 01 April 25 | 3,709 |  | 20,303 |  | 24,012
| Charge for year | 1,422 |  | 16,254 |  | 17,676
| On disposals | - |  | (4,601) |  | (4,601)
| At 31 March 26 | 5,131 |  | 31,956 |  | 37,087
| Net book value
| At 31 March 26 | 6,599 |  | 31,140 |  | 37,739
| At 31 March 25 | 4,521 |  | 45,993 |  | 50,514

4. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 4,550 |  | 4,400
| Total | 4,550 |  | 4,400

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 44,246 |  | 59,928
| Amounts owed by associates and joint ventures / participating interests | 217,900 |  | 276,000
| Other debtors | 28,091 |  | 39,816
| Total | 290,237 |  | 375,744

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 33,784 |  | 29,123
| Bank borrowings and overdrafts | 1,412 |  | 4,167
| Taxation and social security | 154,860 |  | 140,823
| Other creditors | 10,996 |  | 17,221
| Total | 201,052 |  | 191,334

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 1,412
| Total | - |  | 1,412

8. | Operating lease commitments
--- | ---
| The total amount of non-cancellable operating leases due at the balance sheet date amounted to £105,515 (2025: £158,946).

9. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| JEFFREY, S M | 16,959 |  | 83,865 |  | 89,812 |  | 11,012
| MEHMET, I S | 16,959 |  | 83,865 |  | 89,813 |  | 11,011
|  | 33,918 |  | 167,730 |  | 179,625 |  | 22,023

| Interest is charged on the above loans at the HMRC official rate, and both loans have been repaid after the year end.

10. | Related party transactions
--- | ---
| At the balance sheet date, the company was owed £217,900 from a company under common control, this amount is interest free and unsecured with no fixed repayment terms.