REGISTERED NUMBER: 05285353 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Harmony Windows Ltd

Page

Company Information

1

Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr L W Hartley

Mr W Millar

SECRETARY:

Mr W Millar

REGISTERED OFFICE:

184 Ainslie Street

Barrow in Furness

Cumbria

LA14 5BQ

REGISTERED NUMBER:

05285353 (England and Wales)

ACCOUNTANTS:

R F Miller & Co Ltd

Doubletree Court

10a Cavendish Street

Ulverston

Cumbria

LA12 7AD

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 accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at 30 November 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

R F Miller & Co Ltd

Doubletree Court

10a Cavendish Street

Ulverston

Cumbria

LA12 7AD

14 August 2026

FIXED ASSETS

Tangible assets

4

3,651

110,442

CURRENT ASSETS

Stocks

1,481

2,384

Debtors

5

4,309

21,630

Cash at bank

168,350

20,269

174,140

44,283

CREDITORS

Amounts falling due within one year

6

56,196

60,435

NET CURRENT ASSETS/(LIABILITIES)

117,944

(16,152

)

TOTAL ASSETS LESS CURRENT LIABILITIES

121,595

94,290

CREDITORS

Amounts falling due after more than one year

7

(14,148

)

(61,544

)

PROVISIONS FOR LIABILITIES

(18,949

)

(18,949

)

NET ASSETS

88,498

13,797

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

88,398

13,697

88,498

13,797

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 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 14 August 2026 and were signed on its behalf by:

Mr L W Hartley - Director

1.	STATUTORY INFORMATION

Harmony Windows Ltd 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.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

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

Stocks and work in progress are stated at the lower of cost and estimated costs to complete and sell, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Estimated selling price less costs to complete and sell is based on the estimated selling price of the goods less any estimated completion or selling costs likely to be incurred on the sale.

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.

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 NIL (2024 - 3 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 December 2024

103,978

2,340

3,139

Disposals

(103,978

)

-

-

At 30 November 2025

-

2,340

3,139

DEPRECIATION

At 1 December 2024

-

2,333

2,873

Charge for year

-

2

67

Eliminated on disposal

-

-

-

At 30 November 2025

-

2,335

2,940

NET BOOK VALUE

At 30 November 2025

-

5

199

At 30 November 2024

103,978

7

266

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

26,090

4,741

140,288

Disposals

(15,195

)

-

(119,173

)

At 30 November 2025

10,895

4,741

21,115

DEPRECIATION

At 1 December 2024

19,973

4,667

29,846

Charge for year

1,149

74

1,292

Eliminated on disposal

(13,674

)

-

(13,674

)

At 30 November 2025

7,448

4,741

17,464

NET BOOK VALUE

At 30 November 2025

3,447

-

3,651

At 30 November 2024

6,117

74

110,442

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

4,189

4,946

Directors' current accounts

-

16,564

Prepayments

120

120

4,309

21,630

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

10,157

13,505

Trade creditors

1,879

3,020

Tax

-

22,819

Social security and other taxes

2,262

3,130

VAT

11,611

9,739

Credit card account

4,543

5,258

Premium credit re CT

14,341

-

Other creditors

182

170

Directors' current accounts

8,609

-

Accrued expenses

2,612

2,794

56,196

60,435

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans - 1-2 years

14,148

13,937

Bank loans - 2-5 years

-

20,607

Bank loans more 5 yr by instal

-

27,000

14,148

61,544

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

27,000

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors is an amount due to Mr L W Hartley, a director of the company of £8,607 (2024: owed from director £9,779) and an amount due to Mr W Millar, a director of the company, of £2 (2024: owed from director £6,786).

9.	RELATED PARTY DISCLOSURES

During the year the directors received dividends as follows: Mr L W Hartley £54,170 (2024: £51,600) and Mr W Millar £12,130 (2024: £3,750).

10.	ULTIMATE CONTROLLING PARTY

The company was under the joint control of the directors throughout the current and previous years. Each director owns 50% of the company's issued share capital.