PK Windows (Wales) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08216141 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

PK Windows (Wales) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T D Thomas

SECRETARY:

T D Thomas

REGISTERED OFFICE:

Llysdegwel

Pilot Street

ST. DOGMAELS

Pembrokeshire

SA43 3EY

REGISTERED NUMBER:

08216141 (England and Wales)

ACCOUNTANTS:

Ashmole & Co

Manchester House

Grosvenor Hill

Cardigan

Ceredigion

SA43 1HY

FIXED ASSETS

Tangible assets

4

197,705

194,561

CURRENT ASSETS

Stocks

5,000

Debtors

5

134,059

128,322

Cash at bank

99,210

40,355

238,269

173,677

CREDITORS

Amounts falling due within one year

6

97,931

83,195

NET CURRENT ASSETS

140,338

90,482

TOTAL ASSETS LESS CURRENT
LIABILITIES

338,043

285,043

PROVISIONS FOR LIABILITIES

10,186

9,400

NET ASSETS

327,857

275,643

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

327,757

275,543

327,857

275,643

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

T D Thomas - Director

1.	STATUTORY INFORMATION

PK Windows (Wales) Ltd 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and 10% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2025

156,962

64,652

221,614

Additions

-

12,191

At 31 March 2026

156,962

76,843

233,805

DEPRECIATION

At 1 April 2025

-

27,053

Charge for year

-

9,047

At 31 March 2026

-

36,100

NET BOOK VALUE

At 31 March 2026

156,962

40,743

197,705

At 31 March 2025

156,962

37,599

194,561

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

27,059

8,322

Other debtors

107,000

120,000

134,059

128,322

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

24,234

26,702

Taxation and social security

17,569

13,792

Other creditors

56,128

42,701

97,931

83,195