SG Window Systems Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05148811

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		543,385		610,902

			543,385		610,902
CURRENT ASSETS
Stocks	5	529,414		533,486
Debtors	6	3,591,296		3,450,922
Cash at bank and in hand		20,913		650,979

		4,141,623		4,635,387
Creditors: Amounts Falling Due Within One Year	7	(2,385,310 )		(2,858,426 )

NET CURRENT ASSETS (LIABILITIES)			1,756,313		1,776,961

TOTAL ASSETS LESS CURRENT LIABILITIES			2,299,698		2,387,863

Creditors: Amounts Falling Due After More Than One Year	8		(11,445 )		(16,404 )

NET ASSETS			2,288,253		2,371,459

CAPITAL AND RESERVES
Called up share capital	10		100		100
Fair value reserve	11		121,353		218,211
Profit and Loss Account			2,166,800		2,153,148

SHAREHOLDERS' FUNDS			2,288,253		2,371,459

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SG Window Systems Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit 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 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 Profit and Loss Account.

On behalf of the board

Mr Steven Welch

Director

18/09/2026

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

1. General Information

SG Window Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05148811 . The registered office is 12 Douglas Park, Atherton, Manchester, M46 9EE.

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. 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.

2.3. 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:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	15% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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SG Window Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.6. 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 years 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.

2.7. Charitable Donations

During the year, the company made charitable donations totalling £10,491.50 to registered charities. The donations were made in support of charitable causes and have been recognised as an expense in the profit and loss account.

The total charitable donations made during the year amounted to £10,491.50 (prior year: £7,055.50.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 84 (2025: 9)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2025	776,920	495,889	31,555	30,802	1,335,166
Additions	36,309	-	10,136	9,521	55,966
Disposals	-	(12,500 )	-	-	(12,500 )

As at 30 June 2026	813,229	483,389	41,691	40,323	1,378,632

Depreciation
As at 1 July 2025	414,635	278,340	14,111	17,178	724,264
Provided during the period	39,910	44,570	3,408	2,430	90,318
Disposals	-	(5,103 )	-	-	(5,103 )
On revaluations	16,518	9,250	-	-	25,768

As at 30 June 2026	471,063	327,057	17,519	19,608	835,247

Net Book Value
As at 30 June 2026	342,166	156,332	24,172	20,715	543,385

As at 1 July 2025	362,285	217,549	17,444	13,624	610,902

5. Stocks

	2026	2025
	£	£
Stock	529,414	533,486

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SG Window Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,198,637	2,114,964
Prepayments and accrued income	200,675	106,479
Retention	1,055,378	991,793
Other debtors (1)	7,150	107,150
Staff loans	500	30
VAT	128,956	130,506

	3,591,296	3,450,922

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,455	3,455
Trade creditors	1,767,628	1,643,191
Bank loans and overdrafts	-	18,342
Corporation tax	172,351	922,296
Other taxes and social security	63,370	56,228
Pensions payable	5,583	4,863
Credit Card	94	70
Customer Deposits	-	470
Employee Rent	-	675
Attachment of earning	105	-
Accruals and deferred income	160,401	161,571
Directors' loan accounts	212,323	47,265

	2,385,310	2,858,426

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	11,445	16,404

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,455	3,455
Later than one year and not later than five years	11,445	16,404

	14,900	19,859

	14,900	19,859

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SG Window Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

On 31 March 2026, the company's issued share capital comprised 100 ordinary shares of £1 each, which were reclassified into the following classes:

Number £

Ordinary A shares 66 66

Ordinary B shares 34 34

Total 100 100

The Ordinary shares were reclassified into Ordinary A and Ordinary B shares pursuant to a written resolution of the shareholders.

The rights and restrictions attaching to each class of share are as set out in the company's articles of association.

11. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 July 2025	218,211	2,153,148
Profit for the year and total comprehensive income	-	298,152

Dividends paid	-	(284,500)
Movements in fair value reserve	(96,858)	-

As at 30 June 2026	121,353	2,166,800

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