Bluemanor Windows Limited


Directors	Mrs R O Butcher
	Mrs S Clark
	Mr S R Clark


Registered Address	1st Floor, 11 Freeport Office Village
	Century Drive
	Braintree
	CM77 8YG


Place of Business	Unit 4 Chilford Court
	Rayne Road
	Braintree
	Essex
	CM7 2QS


Registered Number	06544892 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		282,653		187,270
			282,653		187,270
Current assets
Stocks	4	13,428		15,722
Debtors	5	134,728		146,231
Cash at bank and on hand		155,758		232,183
		303,914		394,136
Creditors amounts falling due within one year	6	(348,247)		(411,575)
Net current assets (liabilities)			(44,333)		(17,439)
Total assets less current liabilities			238,320		169,831
Creditors amounts falling due after one year	7		(134,010)		(65,003)
Provisions for liabilities	9		(60,903)		(35,031)
Net assets			43,407		69,797
Capital and reserves
Called up share capital			20		20
Profit and loss account			43,387		69,777
Shareholders' funds			43,407		69,797

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 28 July 2026, and are signed on its behalf by:

Mr S R Clark
Director
Registered Company No. 06544892

Bluemanor 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 England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	10
Plant and machinery	25	-
Vehicles	25	-
Office Equipment	25	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

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

2.	Average number of employees


		2026		2025
	Average number of employees during the year	17		18

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	98,380	2,300	223,047	43,610	367,337
Additions	-	-	168,221	5,077	173,298
Disposals	-	-	(38,613)	-	(38,613)
At 31 March 26	98,380	2,300	352,655	48,687	502,022
Depreciation and impairment
At 01 April 25	49,525	2,194	99,785	28,563	180,067
Charge for year	9,814	27	55,942	4,447	70,230
On disposals	-	-	(30,928)	-	(30,928)
At 31 March 26	59,339	2,221	124,799	33,010	219,369
Net book value
At 31 March 26	39,041	79	227,856	15,677	282,653
At 31 March 25	48,855	106	123,262	15,047	187,270

4.	Stocks

	2026	2025
	£	£
Raw materials and consumables	13,428	15,722
Total	13,428	15,722

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	73,050	38,076
Other debtors	47,679	74,644
Prepayments and accrued income	13,999	33,511
Total	134,728	146,231

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	168,626	257,082
Taxation and social security	126,351	124,807
Finance lease and HP contracts	44,329	19,946
Other creditors	5,220	6,020
Accrued liabilities and deferred income	3,721	3,720
Total	348,247	411,575

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	134,010	65,003
Total	134,010	65,003

8.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	178,339		84,949

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	60,903	35,031
Total	60,903	35,031

10.	Directors advances, credits and guarantees
	During the year, the following advances and credits were made to directors, advances £155,924 (2025: £125,624) and credits £182,775 (2025: £97,000), year end balance £21,727 (2025: £48,578). Interest has been charged at 2.25% until 5th April 2025 and 3.75% from 6th April 2025 (2024:2.25%).