Registration number: 03900818

Sovereign Windows Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 10

Sovereign Windows Limited

Company Information

Director

Mr Jonathan Stubbs

Registered office

Unit 4 New Russia Hall Chester Road Chester Cheshire CH3 9AH

Sovereign Windows Limited

(Registration number: 03900818)
Abridged Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	38,621	51,031
Current assets
Stocks	6	22,517	39,433
Debtors		181,101	238,615
Cash at bank and in hand		195,168	379,833
		398,786	657,881
Prepayments and accrued income		1,662	11,532
Creditors: Amounts falling due within one year		(211,842)	(609,601)
Net current assets		188,606	59,812
Total assets less current liabilities		227,227	110,843
Provisions for liabilities		(7,338)	(9,695)
Accruals and deferred income		(123,883)	(2,450)
Net assets		96,006	98,698
Capital and reserves
Called up share capital	7	100	100
Retained earnings		95,906	98,598
Shareholders' funds		96,006	98,698

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 October 2025
 

Sovereign Windows Limited

(Registration number: 03900818)
Abridged Balance Sheet as at 30 September 2025

......................................... Mr Jonathan Stubbs Director

Sovereign Windows Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit 4 New Russia Hall
Chester Road
Chester
Cheshire
CH3 9AH
England

These financial statements were authorised for issue by the director on 30 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Sovereign Windows Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing Balance
Office Equipment	10% Reducing Balance
Office Equipment	33.33% Straight Line
Fixtures & Fittings	10% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	5% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Sovereign Windows Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Sovereign Windows Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Share based payments

The company operates an equity-settled, share-based compensation plan, under which the entity receives services from employees as consideration for equity instruments (options) of the entity. The fair value of the employee services received is measured by reference to the estimated fair value at the grant date of equity instruments granted and is recognised as an expense over the vesting period. The estimated fair value of the option granted is calculated using the Black Scholes option pricing model. The total amount expensed is recognised over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied.

The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8 (2024 - 9).

Sovereign Windows Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

4	Intangible assets

	Total £
Cost or valuation
At 1 October 2024	200,000
At 30 September 2025	200,000
Amortisation
At 1 October 2024	200,000
At 30 September 2025	200,000
Carrying amount
At 30 September 2025	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	4,063	37,996	104,890	146,949
Additions	-	793	-	793
At 30 September 2025	4,063	38,789	104,890	147,742
Depreciation
At 1 October 2024	4,063	34,305	57,550	95,918
Charge for the year	-	1,368	11,835	13,203
At 30 September 2025	4,063	35,673	69,385	109,121
Carrying amount
At 30 September 2025	-	3,116	35,505	38,621
At 30 September 2024	-	3,691	47,340	51,031

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of long leasehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Other inventories	22,517	39,433

Sovereign Windows Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	70	70	70	70
Ordinary B of £1 each	30	30	30	30
	100	100	100	100

8

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £3,428.57 (2024 - £3,000.00) per each Ordinary A		240,000		210,000

9	Related party transactions

Transactions with the director

2025	At 1 October 2024 £	Advances to director £	Repayments by director £	At 30 September 2025 £
Mr Jonathan Stubbs
Directors loan account	219,999	290	(220,519)	(230)

2024	At 1 October 2023 £	Advances to director £	Repayments by director £	At 30 September 2024 £
Mr Jonathan Stubbs
Directors loan account	-	220,754	(755)	219,999

Director's remuneration

The director's remuneration for the year was as follows:

Sovereign Windows Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

	2025 £	2024 £
Remuneration	9,057	29,640
Contributions paid to money purchase schemes	42,500	52,000
	51,557	81,640

Summary of transactions with parent

Sovereign Windows Holdings Ltd- Parent Company
During the year the company paid dividends amounting to £240,000 (2024:£210,000) to the parent company Sovereign Windows Holdings Ltd.

As at 30th September 2025 the company owed the amount of £11,119 (2023 £471,119) to the parent company Sovereign Windows Holdings Ltd. The balance is included within creditors in the accounts.

10	Parent and ultimate parent undertaking

The company's immediate parent is Sovereign Windows Holdings Ltd, incorporated in England.