FORTH WINDOWS & DOORS LTD


Directors	Allison Mary Hardie
	Sean Hardie


Registered Address	Unit T Telford Road
	Eastfield Industrial Estate
	Glenrothes
	KY7 4NX


Registered Number	SC437247 (Scotland)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		7,884		9,084
Tangible assets	4		498,972		501,857
Investments	5		11,313		11,313
			518,169		522,254
Current assets
Stocks		247,713		270,343
Debtors	6	1,690,244		1,645,379
Cash at bank and on hand		987,309		763,831
		2,925,266		2,679,553
Creditors amounts falling due within one year	7	(533,003)		(593,282)
Net current assets (liabilities)			2,392,263		2,086,271
Total assets less current liabilities			2,910,432		2,608,525
Provisions for liabilities			(22,374)		(23,113)
Net assets			2,888,058		2,585,412
Capital and reserves
Called up share capital			1		1
Profit and loss account			2,888,057		2,585,411
Shareholders' funds			2,888,058		2,585,412

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 24 August 2026, and are signed on its behalf by:

Sean Hardie
Director
Registered Company No. SC437247

FORTH WINDOWS & DOORS LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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.

	Intangible assets
	Intangible assets, being the Company domain name, are being amortised over ten years.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation. Freehold Property - straight line over 50 years Improvements to property - straight line over 50 years Plant & Machinery - 15% on reducing balance Fixtures & Fittings - 25% on cost and 10% on cost Motor Vehicles - 25% on reducing balance

Tangible fixed assets and depreciation

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

Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Freehold Property - straight line over 50 years
Improvements to property - straight line over 50 years
Plant & Machinery - 15% on reducing balance
Fixtures & Fittings - 25% on cost and 10% on cost
Motor Vehicles - 25% on reducing balance

	Investments
	Fixed asset investments are stated at cost less provision for any diminution in value.

	Stocks and work in progress
	Stock and work in progress are valued at the lower of cost and net realisable value.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	24		26

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	12,000	12,000
At 31 December 25	12,000	12,000
Amortisation and impairment
At 01 January 25	2,916	2,916
Charge for year	1,200	1,200
At 31 December 25	4,116	4,116
Net book value
At 31 December 25	7,884	7,884
At 31 December 24	9,084	9,084

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	482,979	22,146	120,355	166,568	792,048
Additions	16,220	-	47,700	3,942	67,862
Disposals	-	-	(59,700)	-	(59,700)
At 31 December 25	499,199	22,146	108,355	170,510	800,210
Depreciation and impairment
At 01 January 25	73,572	10,697	55,418	150,504	290,191
Charge for year	9,728	1,717	22,859	12,831	47,135
On disposals	-	-	(36,088)	-	(36,088)
At 31 December 25	83,300	12,414	42,189	163,335	301,238
Net book value
At 31 December 25	415,899	9,732	66,166	7,175	498,972
At 31 December 24	409,407	11,449	64,937	16,064	501,857

5.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 January 25	11,313	11,313
At 31 December 25	11,313	11,313
Net book value
At 31 December 25	11,313	11,313
At 31 December 24	11,313	11,313

	Notes
	¹Other investments other than loans

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	90,677	363,658
Other debtors	1,595,896	1,278,271
Prepayments and accrued income	3,671	3,450
Total	1,690,244	1,645,379

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	200,695	302,492
Taxation and social security	314,542	264,734
Other creditors	10,166	17,022
Accrued liabilities and deferred income	7,600	9,034
Total	533,003	593,282


	The Royal Bank of Scotland holds a fixed and floating charge over the assets of the Company.