REGISTERED NUMBER: 03760389 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

WindowMaster Control Systems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E K Boyter

S O Sorensen

REGISTERED OFFICE:

Kettering Parkway

Kettering

Northamptonshire

NN15 6XY

REGISTERED NUMBER:

03760389 (England and Wales)

AUDITORS:

Krogh & Partners Limited, (Statutory Auditor)

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

FIXED ASSETS

Tangible assets

4

-

-

CURRENT ASSETS

Stocks

17,602

6,646

Debtors

5

1,098,448

1,945,017

Cash at bank

58

1,098

1,116,108

1,952,761

CREDITORS

Amounts falling due within one year

6

636,045

1,200,287

NET CURRENT ASSETS

480,063

752,474

TOTAL ASSETS LESS CURRENT LIABILITIES

480,063

752,474

CAPITAL AND RESERVES

Called up share capital

8

100,000

100,000

Retained earnings

380,063

652,474

SHAREHOLDERS' FUNDS

480,063

752,474

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 20 March 2026 and were signed on its behalf by:

E K Boyter - Director

S O Sorensen - Director

1.	STATUTORY INFORMATION

WindowMaster Control Systems Limited 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Contract work in progress is recognised at the rate of completion, which means that revenue equals the selling price of the work completed for the year (percentage-of-completion method). This method is applied when total revenues and expenses in respect of the contract and the stage of completion at the balance sheet date can be measured reliably, and it is probable that the economic benefits, including payments, will flow to the Company. The stage of completion is determined on the basis of the ratio between the expenses incurred and the total expected expenses of the contract.

Cost of sales

Cost of sales comprise goods consumed in the financial year measured at cost, adjusted for ordinary inventory writedowns.

Administrative expenses

Administrative expenses include expenses relating to the Entity’s ordinary activities, including expenses for

premises, stationery, staff cost and office supplies, marketing costs, etc. This item also includes writedowns of receivables recognised in current assets.

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 that have been enacted or substantively enacted by the balance sheet date.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Operating leases

Rentals under operating leases are charged to the profit and loss account on a straight line basis over the lease term.

Pension costs and other post-retirement benefits

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

Debtors

Debtors are valued individually and there are made provision according to this valuation.

Creditors

Creditors are carried at payment or settlement amounts. Where the time value of money is material, creditors are carried at amortized cost.

Work in progress

The attributable profit in contracts is recognized once their outcome can be assessed with reasonable certainty. The profit recognized reflects the proportion of work completed to date on the project. Costs associated with such contracts are included in work in progress to the extent that they can be matched with contract work accounted for as turnover. Full provision is made for losses on all contracts in the year which the loss is first foreseen.

Cash

Cash consist of petty cash.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

2,560

DEPRECIATION

At 1 January 2025

and 31 December 2025

2,560

NET BOOK VALUE

At 31 December 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

715,698

1,040,465

Amounts owed by group undertakings

305,071

799,752

Other debtors

-

71

Work in progress

46,581

79,364

Prepayments and accrued income

31,098

25,365

1,098,448

1,945,017

The company participates in the group centralised treasury arrangements and utilises banking and intercompany loan arrangements provided by the group. The company is funded through an in-house cash pooling facility. Amounts owed by group undertakings includes in-house banking facilities.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

53,779

44,251

Amounts owed to group undertakings

175,451

464,514

Tax

5,865

13,815

Social security and other taxes

25,585

20,202

VAT

177,385

228,237

Other creditors

189,307

246,134

Work in progress

8,673

183,134

636,045

1,200,287

7.	LEASING AGREEMENTS

At 31 December 2025, the company had total commitments under non-cancellable operating leases of £ 351,020 (2024: £200,000)

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100,000

Ordinary

1

100,000

100,000

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

John Lindegaard (Senior Statutory Auditor)

for and on behalf of Krogh & Partners Limited, (Statutory Auditor)

10.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is WindowMaster International A/S, incorporated in Denmark.

WindowMaster International A/S (incorporated in Denmark) is the smallest group to consolidate these financial statements and copies can be obtained from:

WindowMaster International A/S

Skelstedet 13

2950 Vedbaek

Denmark