Timbertherm Windows.com Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 08581171

		30 November 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,797		658

			1,797		658
CURRENT ASSETS
Debtors	5	86,331		82,278
Cash at bank and in hand		-		14,810

		86,331		97,088
Creditors: Amounts Falling Due Within One Year	6	(198,586 )		(131,151 )

NET CURRENT ASSETS (LIABILITIES)			(112,255 )		(34,063 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(110,458 )		(33,405 )

Creditors: Amounts Falling Due After More Than One Year	7		(897 )		(6,172 )

NET LIABILITIES			(111,355 )		(39,577 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			(111,455 )		(39,677 )

SHAREHOLDERS' FUNDS			(111,355)		(39,577)

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Timbertherm Windows.com Ltd

Statement of Financial Position (continued)

As At 30 November 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr M Fox

Director

31 July 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Timbertherm Windows.com Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08581171 . The registered office is Foremost House, Radford Way, Billericay, Essex, CM12 0BT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

At 30 November 2025 the company had net current liabilities of £112,255 and net liabilities of £111,355. The company’s current liabilities included an overdraft of £36,747, bank loans of £44,838 and VAT payable of £75,490.

The director has considered the company’s expected trading and cash flows for a period of at least twelve months from the date of approval of these financial statements. In making this assessment, the director has taken account of the company’s agreed £60,000 overdraft facility, the agreed repayment terms of its bank loans and the Time to Pay arrangement in place with HM Revenue & Customs.

The director considers that the going concern basis remains appropriate. However, the company remains dependent on continued compliance with its bank and HMRC payment arrangements and on achieving forecast trading cash flows. These conditions indicate the existence of a material uncertainty which may cast significant doubt on the company’s ability to continue as a going concern.

The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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Timbertherm Windows.com Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on written down value
Fixtures & Fittings	25% on written down value

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 3)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 December 2024	5,567
Additions	1,369

As at 30 November 2025	6,936

...CONTINUED

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Timbertherm Windows.com Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024	4,909
Provided during the period	230

As at 30 November 2025	5,139

Net Book Value
As at 30 November 2025	1,797

As at 1 December 2024	658

5. Debtors

	30 November 2025	30 November 2024
	£	£
Due within one year
Trade debtors	18,181	32,679
Other debtors	52,861	49,599

	71,042	82,278
Due after more than one year
Other debtors	15,289	-

	86,331	82,278

6. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Trade creditors	38,893	42,417
Bank loans and overdrafts	80,688	51,988
Other creditors	1,464	11,316
Taxation and social security	77,541	25,430

	198,586	131,151

7. Creditors: Amounts Falling Due After More Than One Year

	30 November 2025	30 November 2024
	£	£
Bank loans	897	6,172

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Timbertherm Windows.com Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Share Capital

	30 November 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	100	100

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