A & R Windows Ltd


Director	Adam Stephen Tucker


Registered Address	C/O Derek J Read & Co
	107 North Street
	Martock
	TA12 6EJ


Registered Number	04540137 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		36,629		11,563
			36,629		11,563
Current assets
Stocks		54,413		20,088
Debtors	5	5,056		18,229
Cash at bank and on hand		64,381		75,345
		123,850		113,662
Creditors amounts falling due within one year	6	(59,701)		(67,194)
Net current assets (liabilities)			64,149		46,468
Total assets less current liabilities			100,778		58,031
Creditors amounts falling due after one year			(17,049)		(8,822)
Provisions for liabilities			(6,960)		(2,197)
Net assets			76,769		47,012
Capital and reserves
Called up share capital			2		2
Profit and loss account			76,767		47,010
Shareholders' funds			76,769		47,012

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 Director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 25 August 2026, and are signed on its behalf by:

Adam Stephen Tucker
Director
Registered Company No. 04540137

A & R Windows Ltd

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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 are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees
	The average number of employees includes the director.


		2026		2025
	Average number of employees during the year	4		4

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 25	60,000
	At 31 March 26	60,000
	Amortisation and impairment
	At 01 April 25	60,000
	At 31 March 26	60,000
	Net book value
	At 31 March 26	-
	At 31 March 25	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	54,461
	Additions	34,500
	At 31 March 26	88,961
	Depreciation and impairment
	At 01 April 25	42,898
	Charge for year	9,434
	At 31 March 26	52,331
	Net book value
	At 31 March 26	36,629
	At 31 March 25	11,563

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	2,890	16,530
Other debtors	764	-
Prepayments and accrued income	1,402	1,699
Total	5,056	18,229

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	20,488	20,475
Bank borrowings and overdrafts	2,086	1,859
Amounts owed to related parties	3,467	224
Taxation and social security	15,332	30,729
Finance lease and HP contracts	8,440	2,930
Other creditors	5,466	6,068
Accrued liabilities and deferred income	4,422	4,909
Total	59,701	67,194


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	25,489		11,752

8.	Related party transactions
	Included within other creditors are amounts totalling £3,467 (2025: £224) owed to the directors of the company. These balances are unsecured, interest-free, and have no fixed repayment terms. The transactions have not been concluded under normal market conditions.