Registrar

Registration number: 08352443

Radiant Windows Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Radiant Windows Limited

Company Information

Directors

D Soar D A Smith

Registered office

3 Warners Mill Silks Way Braintree Essex England CM7 3GB

Bankers

HSBC UK 126 High Road Ilford London IG1 1DA

Accountants

Lambert Chapman LLP Chartered accountants 3 Warners Mill Silks Way Braintree Essex CM7 3GB

Radiant Windows Limited

(Registration number: 08352443)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	90,836	92,461
Current assets
Stocks	5	11,452	9,110
Debtors	6	500,726	363,279
Cash at bank and in hand		27,056	59,270
		539,234	431,659
Creditors: Amounts falling due within one year	7	(385,728)	(265,568)
Net current assets		153,506	166,091
Total assets less current liabilities		244,342	258,552
Creditors: Amounts falling due after more than one year	7	(8,601)	(34,632)
Provisions for liabilities		(22,709)	(23,115)
Net assets		213,032	200,805
Capital and reserves
Called up share capital	8	2	2
Retained earnings		213,030	200,803
Shareholders' funds		213,032	200,805

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Radiant Windows Limited

(Registration number: 08352443)
Balance Sheet as at 30 November 2025

Approved and authorised by the Board on 27 August 2026 and signed on its behalf by:
 

D Soar
Director

Radiant Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: 3 Warners Mill, Silks Way, Braintree, Essex, CM7 3GB, England.

These financial statements were authorised for issue by the Board on 27 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of windows and doors in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Radiant Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant, machinery and office equipment	25% reducing balance
Motor vehicles	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Radiant Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2024 - 9).

Radiant Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Motor vehicles  £	Plant, machinery & office equipment £	Total £
Cost or valuation
At 1 December 2024	28,505	215,827	244,332
Additions	-	26,955	26,955
Disposals	(16,795)	-	(16,795)
At 30 November 2025	11,710	242,782	254,492
Depreciation
At 1 December 2024	17,895	133,976	151,871
Charge for the year	2,653	24,631	27,284
Eliminated on disposal	(15,499)	-	(15,499)
At 30 November 2025	5,049	158,607	163,656
Carrying amount
At 30 November 2025	6,661	84,175	90,836
At 30 November 2024	10,610	81,851	92,461

5

Stocks

	2025 £	2024 £
Other inventories	11,452	9,110

6

Debtors

	2025 £	2024 £
Trade debtors	295,900	285,956
Prepayments	4,020	3,752
Other debtors	130,894	73,571
Directors loan	69,912	-
	500,726	363,279

Radiant Windows Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	32,188	31,912
Trade creditors		231,161	149,702
Taxation and social security		60,253	50,472
Accruals and deferred income		7,269	6,305
Other creditors		54,857	27,177
		385,728	265,568