Eco Windows (Northern) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06465027

ECO WINDOWS (NORTHERN) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

29 January 2026

ECO WINDOWS (NORTHERN) LIMITED

STATEMENT OF FINANCIAL POSITION

29 January 2026

	2026		2025
Note	£	£	£	£

FIXED ASSETS

Tangible assets	6	943,623	961,656
Investments	7	135,000	135,000
		------------	------------
		1,078,623	1,096,656

CURRENT ASSETS

Stocks		834,774	697,273
Debtors	8	257,632	237,745
Cash at bank and in hand		119,426	1,102,243
		------------	------------
		1,211,832	2,037,261

CREDITORS: amounts falling due within one year	9	( 875,085)		( 1,714,451)
		------------		------------
NET CURRENT ASSETS			336,747		322,810
			------------		------------
TOTAL ASSETS LESS CURRENT LIABILITIES			1,415,370		1,419,466

CREDITORS: amounts falling due after more than one year	10		( 353,056)		( 389,699)

PROVISIONS

Taxation including deferred tax	( 54,758)	( 62,347)
	------------	------------
NET ASSETS	1,007,556	967,420
	------------	------------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	1,007,456	967,320
	------------	---------
SHAREHOLDERS FUNDS	1,007,556	967,420
	------------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

ECO WINDOWS (NORTHERN) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

29 January 2026

For the year ending 29 January 2026 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 September 2026 , and are signed on behalf of the board by:

S A Ryan

Director

Company registration number: 06465027

ECO WINDOWS (NORTHERN) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 29 JANUARY 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Maltings Mill, Hipperholme, Halifax, HX3 8HQ, England.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the period, exclusive of Value added tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts for on-going services is recognised by reference to the stage of completion. Turnover and profit on sales of residential property is recognised on the date of legal completion.

Income tax

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 is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold Property	-	2% straight line
Plant & Machinery	-	15% reducing balance
Motor Vehicles	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises the acquisition and development costs excluding interest. Development costs include infrastructure costs and costs of houses built. The cost of land acquisition included options to purchase land, and the cost of any investigation work prior to purchase.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 9 (2025: 9 ).

5. TAX ON PROFIT

Major components of tax expense

	2026	2025
	£	£

Current tax:

UK current tax expense	45,266	303,343

Deferred tax:

Origination and reversal of timing differences	( 7,589)	62,347
	--------	---------
Tax on profit	37,677	365,690
	--------	---------

6. TANGIBLE ASSETS

	Freehold property	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 30 January 2025	758,390	284,921	129,870	1,173,181
Additions	27,968	16,490	–	44,458
	---------	---------	---------	------------
At 29 January 2026	786,358	301,411	129,870	1,217,639
	---------	---------	---------	------------
Depreciation
At 30 January 2025	54,032	90,154	67,339	211,525
Charge for the year	15,168	31,689	15,634	62,491
	---------	---------	---------	------------
At 29 January 2026	69,200	121,843	82,973	274,016
	---------	---------	---------	------------
Carrying amount
At 29 January 2026	717,158	179,568	46,897	943,623
	---------	---------	---------	------------
At 29 January 2025	704,358	194,767	62,531	961,656
	---------	---------	---------	------------

7. INVESTMENTS

	Unlisted
	£
Cost
At 30 January 2025 and 29 January 2026	135,000
	---------
Impairment
At 30 January 2025 and 29 January 2026	–
	---------

Carrying amount
At 29 January 2026	135,000
	---------
At 29 January 2025	135,000
	---------

8. DEBTORS

	2026	2025
	£	£
Trade debtors	95,599	103,869
Amounts owed by group undertakings and undertakings in which the company has a participating interest	39,740	39,740
Other debtors	122,293	94,136
	---------	---------
	257,632	237,745
	---------	---------

9. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	272,040	33,833
Trade creditors	217,112	180,333
Corporation tax	318,608	302,452
Social security and other taxes	3,871	3,431
Other creditors	42,882	1,045,505
Other creditors	20,572	148,897
	---------	------------
	875,085	1,714,451
	---------	------------

10. CREDITORS: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	352,210	376,521
Other creditors	846	13,178
	---------	---------
	353,056	389,699
	---------	---------