REGISTERED NUMBER: 00818979 (England and Wales)

Jack Brunsdon & Son Limited

Financial Statements for the Year Ended 30 June 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M B Valsted

J Opitz

REGISTERED OFFICE:

Allan House

Ord Road

Tweedmouth

Berwic-Upon-Tweed

Northumberland

TD15 2XU

REGISTERED NUMBER:

00818979 (England and Wales)

AUDITORS:

Smailes Goldie

Chartered Accountants

Statutory Auditor

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

CREDITORS

Amounts falling due within one year

4

1,125,181

1,124,037

NET CURRENT LIABILITIES

(1,125,181

)

(1,124,037

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,125,181

)

(1,124,037

)

CAPITAL AND RESERVES

Called up share capital

5

7,788,240

7,788,240

Share premium

6

8,369

8,369

Retained earnings

6

(8,921,790

)

(8,920,646

)

SHAREHOLDERS' FUNDS

(1,125,181

)

(1,124,037

)

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 3 November 2026 and were signed on its behalf by:

M B Valsted - Director

1.	STATUTORY INFORMATION

Jack Brunsdon & Son 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.

Going Concern

The directors have considered the implications for the company's financial position and have concluded that it remains appropriate for the financial statements to be prepared on a going concern basis as they have received a letter of support from the parent company. Having considered the financial position of the parent company, the directors have concluded such support could be provided should it be required and consequently adopt the going concern basis of preparation in these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale and install ation of window frames is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on final installation.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery

2-5 years

Fixtures and fittings

2-5 years

Motor vehicles

2-5 years

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 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.

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.

Leasing commitments

Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors.

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

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 and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and are receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Warranty provision

Warranties are attributable to the sale of windows and doors. The provision was made on the basis of calculations involving historical expense data for guarantees and refunds and that are expected to mature in the near future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 7 ) .

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

1,125,181

1,124,037

In the prior year, the trade and assets of the company were acquired by a fellow group company Allan Brothers Limited. The transferred assets have been recognised at their existing carrying values at the date of transfer on 26th June 2025. No goodwill has been recognised and there was no consideration given, therefore the transaction has been recognised as an intercompany balance.

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

15,098

'F' Ordinary

£1

15,098

15,098

7,773,142

'O' Ordinary

£1

7,773,142

7,773,142

7,788,240

7,788,240

6.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 July 2025

(8,920,646

)

8,369

(8,912,277

)

Deficit for the year

(1,144

)

-

(1,144

)

At 30 June 2026

(8,921,790

)

8,369

(8,913,421

)

Retained earnings

Retained earnings represents cumulative profits and losses net of dividends and other adjustments.

Share premium

The share premium reserve represents the premium arising on the issue of shares.

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

The Auditors' Report was unqualified.

Matthew Fox FCCA (Senior Statutory Auditor)

for and on behalf of Smailes Goldie

8.	PENSION COMMITMENTS

Contributions by the company to defined contribution pension schemes for the year amounted to £nil (2025: £11,712). The amounts outstanding at the year end were £nil (2025: £nil).

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of the 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.

10.	ULTIMATE PARENT COMPANY

The immediate parent company is Inwido UK Limited, a company incorporated in the United Kingdom.

The ultimate parent company is Inwido AB, a public listed company incorporated in Sweden, these being the smallest and largest group into which the company is consolidated. A copy of the ultimate parent company financial statements are available from the company's registered office at Engelbrektsgatan 15, SE-211 33 Malmo, Sweden.