R & M WINDOWS LIMITED - Filleted accounts

Registered number

04699157

R & M WINDOWS LIMITED

Filleted Accounts

31 March 2025

R & M WINDOWS LIMITED
Registered number:		04699157
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		254,671			201,052

Current assets
Stocks		72,461			40,467
Debtors	4	224,220			233,421
Cash at bank and in hand		437,346			398,656
		734,027			672,544

Creditors: amounts falling due within one year	5	(164,192)			(127,521)

Net current assets			569,835			545,023

Total assets less current liabilities			824,506			746,075

Creditors: amounts falling due after more than one year	6		(30,673)			(21,667)

Provisions for liabilities			(17,561)			(8,646)


Net assets			776,272			715,762

Capital and reserves
Called up share capital			100			100
Profit and loss account			776,172			715,662

Shareholder's funds			776,272			715,762

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




MR M MURSELL
Director
Approved by the board on 3 December 2025

R & M WINDOWS LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures and Equipment		15% reducing balance basis
	Motor Vehicles		20% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

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


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		10


3	Tangible fixed assets
		Land and buildings		Fixtures and equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	162,244		39,111		93,752		295,107
	Additions	-		8,433		69,380		77,813
	Disposals	-		-		(17,836)		(17,836)
	At 31 March 2025	162,244		47,544		145,296		355,084

	Depreciation
	At 1 April 2024	-		34,289		59,766		94,055
	Charge for the year	-		1,988		20,290		22,278
	On disposals	-		-		(15,920)		(15,920)
	At 31 March 2025	-		36,277		64,136		100,413

	Net book value
	At 31 March 2025	162,244		11,267		81,160		254,671
	At 31 March 2024	162,244		4,822		33,986		201,052


4	Debtors					2025		2024
£							£

	Trade debtors					16,220		25,421
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					208,000		208,000
	Other debtors					-		-
						224,220		233,421


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					10,000		-
	Obligations under finance lease and hire purchase contracts					17,685		6,100
	Trade creditors					92,608		50,623
	Taxation and social security costs					43,840		68,025
	Other creditors					59		2,773
						164,192		127,521


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					1,667		21,667
	Obligations under finance lease and hire purchase contracts					29,006		-
						30,673		21,667


7	Other information

	R & M WINDOWS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	10 Pyle Street
	Newport
	Isle of Wight
	PO30 1JW