REGISTERED NUMBER: 09209330 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

QUAY WINDOWS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Ferguson

Mrs J M Ferguson

REGISTERED OFFICE:

Bryndon House

5/7 Berry Road

Newquay

Cornwall

TR7 1AD

REGISTERED NUMBER:

09209330 (England and Wales)

ACCOUNTANTS:

Whitakers

Chartered Accountants

Bryndon House

5/7 Berry Road

Newquay

Cornwall

TR7 1AD

FIXED ASSETS

Tangible assets

4

27,101

2,995

CURRENT ASSETS

Stocks

14,211

500

Debtors

5

17,332

7,952

Cash at bank

57,710

52,514

89,253

60,966

CREDITORS

Amounts falling due within one year

6

26,895

18,946

NET CURRENT ASSETS

62,358

42,020

TOTAL ASSETS LESS CURRENT LIABILITIES

89,459

45,015

CREDITORS

Amounts falling due after more than one year

7

(20,214

)

(794

)

PROVISIONS FOR LIABILITIES

(5,930

)

(569

)

NET ASSETS

63,315

43,652

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

63,314

43,651

63,315

43,652

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 29 July 2026 and were signed on its behalf by:

J S Ferguson - Director

Mrs J M Ferguson - Director

1.	STATUTORY INFORMATION

Quay 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.

Turnover

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

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

3,650

16,393

1,068

21,111

Additions

-

33,093

-

33,093

At 31 March 2026

3,650

49,486

1,068

54,204

DEPRECIATION

At 1 April 2025

2,684

14,615

817

18,116

Charge for year

145

8,718

124

8,987

At 31 March 2026

2,829

23,333

941

27,103

NET BOOK VALUE

At 31 March 2026

821

26,153

127

27,101

At 31 March 2025

966

1,778

251

2,995

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

11,262

6,398

Directors' current accounts

3,681

1,383

Tax

2,033

-

Prepayments

356

171

17,332

7,952

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts (see note 8)

888

5,324

Hire purchase contracts

7,382

-

Tax

10,219

5,710

Social security and other taxes

829

961

VAT

4,901

4,191

Other creditors

756

984

Accrued expenses

1,920

1,776

26,895

18,946

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans (see note 8)

-

794

Hire purchase contracts

20,214

-

20,214

794

8.

LOANS

The company received a bounce back loan in May 2020 due to the Covid 19 pandemic. The loan was for £25,000 and is guaranteed 100% by the government. Repayments started in June 2021 and the amounts shown in the financial statements include all interest and repayments during the year ended 31 March 2024.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mrs J M Ferguson and J S Ferguson

Balance outstanding at start of year

1,384

13,085

Amounts advanced

3,994

1,730

Amounts repaid

(1,697

)

(13,431

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,681

1,384

10.	ULTIMATE CONTROLLING PARTY

The controlling party is J S Ferguson.