Acorah Software Products - Accounts Production 13.8.831 false true true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 01217192 Mr H F McArthur Mr A G Doyle Mr A R Lane Mr J H Stuart Mr P R Rogers Mr A T Aplin Mr W T Simmonds Mr C J Holroyd Mr H F McArthur the Worshipful Company of Glaziers & Painters of Glass true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01217192 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 01217192 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 01217192 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 01217192 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 01217192 frs-bus:Original frs-core:AllSubsidiaries 2022-04-01 2023-03-31 01217192 frs-bus:Original frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 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2021-03-31 01217192 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-03-31 01217192 frs-bus:Original frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-core:OtherReservesSubtotal 2021-03-31 01217192 frs-bus:Original frs-core:OtherReservesSubtotal 2022-03-31 01217192 frs-bus:Original frs-core:RevaluationReserve 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-core:RevaluationReserve 2021-03-31 01217192 frs-bus:Original frs-core:RevaluationReserve 2022-03-31 01217192 frs-bus:Original frs-core:SharePremium 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-core:SharePremium 2021-03-31 01217192 frs-bus:Original frs-core:SharePremium 2022-03-31 01217192 frs-bus:Original frs-core:ShareCapital 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-core:ShareCapital 2021-03-31 01217192 frs-bus:Original frs-core:ShareCapital 2022-03-31 01217192 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 01217192 frs-bus:Original 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2021-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass1 2022-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass2 2021-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass2 2022-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass3 2021-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass3 2022-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass4 2021-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass4 2022-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass5 2021-03-31 01217192 frs-bus:Original frs-bus:PreferenceShareClass5 2022-03-31 01217192 frs-bus:Original 1 2021-04-01 2022-03-31 01217192 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2022-03-31 01217192 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 01217192 frs-bus:Original frs-core:CostValuation 2022-03-31 01217192 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-03-31 01217192 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 01217192 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 01217192 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 01217192 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 01217192 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 01217192 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 01217192 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 01217192 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-03-31 01217192 frs-bus:Original frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:ListedExchangeTraded 2021-03-31 01217192 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 01217192 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 01217192 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-03-31 01217192 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 01217192 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 01217192 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01217192 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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2022-03-31 01217192 frs-bus:Original frs-bus:Director6 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:Director6 2021-03-31 01217192 frs-bus:Original frs-bus:Director6 2022-03-31 01217192 frs-bus:Original frs-bus:Director7 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:Director7 2021-03-31 01217192 frs-bus:Original frs-bus:Director7 2022-03-31 01217192 frs-bus:Original frs-bus:Director8 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:Director8 2021-03-31 01217192 frs-bus:Original frs-bus:Director8 2022-03-31 01217192 frs-bus:Original frs-bus:Director9 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:Director9 2021-03-31 01217192 frs-bus:Original frs-bus:Director9 2022-03-31 01217192 frs-bus:Original frs-bus:Director10 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:Director10 2021-03-31 01217192 frs-bus:Original frs-bus:Director10 2022-03-31 01217192 frs-bus:Original frs-bus:Director11 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:Director11 2021-03-31 01217192 frs-bus:Original frs-bus:Director11 2022-03-31 01217192 frs-bus:Original frs-bus:Director12 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:Director12 2021-03-31 01217192 frs-bus:Original frs-bus:Director12 2022-03-31 01217192 frs-bus:Original frs-bus:Director13 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:Director13 2021-03-31 01217192 frs-bus:Original frs-bus:Director13 2022-03-31 01217192 frs-bus:Original frs-bus:CompanySecretary1 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-bus:CompanySecretary2 2021-04-01 2022-03-31 01217192 frs-bus:Original 1 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-03-31 01217192 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-03-31 01217192 frs-bus:Original 2 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-03-31 01217192 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-03-31 01217192 frs-bus:Original 3 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-03-31 01217192 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-03-31 01217192 frs-bus:Original 4 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-03-31 01217192 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-03-31 01217192 frs-bus:Original 5 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-03-31 01217192 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-03-31 01217192 frs-bus:Original 6 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-03-31 01217192 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-03-31 01217192 frs-bus:Original 7 2021-04-01 2022-03-31 01217192 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-03-31 01217192 frs-bus:Original 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Registered number: 01217192
Glaziers Hall Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Cameron Hysom Ltd
Chartered Management Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 01217192
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,448,582 9,565,990
9,448,582 9,565,990
CURRENT ASSETS
Stocks 5 3,052 3,657
Debtors 6 110,338 114,425
Cash at bank and in hand 840,036 424,966
953,426 543,048
Creditors: Amounts Falling Due Within One Year 7 (1,114,064 ) (866,482 )
NET CURRENT ASSETS (LIABILITIES) (160,638 ) (323,434 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,287,944 9,242,556
Creditors: Amounts Falling Due After More Than One Year 8 (1,665,158 ) (1,845,385 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (1,692,743 ) (1,169,043 )
NET ASSETS 5,930,043 6,228,128
CAPITAL AND RESERVES
Called up share capital 10 1,241,550 1,241,550
Revaluation reserve 11 5,071,051 5,071,051
Capital redemption reserve 46,000 46,000
Profit and Loss Account (428,558 ) (130,473 )
SHAREHOLDERS' FUNDS 5,930,043 6,228,128
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr A R Lane
Director
Mr J H Stuart
Director
21/11/2023
The notes on pages 3 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Glaziers Hall Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01217192 . The registered office is 9 Montague Close, London Bridge, London, SE1 9DD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of long leasehold properties at fair value. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The company’s business activities, together with the factors affecting and likely to affect its performance and financial position, its cash flows, liquidity and borrowings are set out in the Directors’ Report and Chairman’s Statement. At 31 March 2023 the company had cash deposits of £840,036 with total debt of £1,926,665 and an undrawn overdraft facility of £100,000.
During the previous financial reporting period, the company resumed repayments on its principal bank debt and the Coronavirus Business Interruption Loan Scheme (‘CBILS’), on the expiry of agreed repayments holidays. In March 2023, the terms of the existing Medium Term Loan were renegotiated. Interest is now charged at 2.94% over Bank of England base rate, and the term was extended by 5 years, to 2038.
The Directors prepare a detailed budget annually, including financial projections with associated cash flows. The Directors have had regard to reasonably possible trends in trading performance during the current financial year 2023/24, in particular, possible future levels of interest rates and the impact of public transport industrial action on demand for events in central London. In recent months, market demand has returned to pre-pandemic levels as experienced in the prior period of 2018/19. However, there remains considerable uncertainty regarding the level of future demand. The company has considered various downside scenarios, including a future pandemic causing a three-month closure of the Hall, widespread industrial action, and political events that might delay customer bookings.
Mitigating actions would be available to the company should any such an eventuality arise to moderate cash outflows. In addition, the business plan has been shared with and reviewed by the bank including the effects of the potential downside scenario and the associated working capital and headroom that may be needed should circumstances require this. The directors are satisfied based on the business plan and the discussions with the bank following its review, including having regard to the quantum and quality of the bank's security, that it is reasonable to assume that the provision of further financial resources in the form of additional borrowing would be available to the company should this be required.
Accordingly, the Directors have formed the judgement, taking into account the financial resources available, the range of reasonably possible future trading scenarios and potential mitigating actions, including the likely ability of the company to raise and sustain the servicing of an additional bank loan should that be required, that the company has adequate resources to continue to operate for a period of at least 12 months from the date of approval of the financial statements and have therefore adopted the going concern basis in the preparation of the financial statements.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Not depreciated
Plant & Machinery 5% - 33.33% straight line
Fixtures & Fittings 5% - 33.33% straight line
Computer Equipment 33% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The company only has basic financial instruments measured at amortised cost with no items measured at fair value.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

A grant received before the recognition criteria are satisfied is recognised as a liability.
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2.9. Employee Benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2.10. Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
As regards going concern, the judgements and sources of uncertainty are set out on note 2.2 above. In the opinion of the directors, there are no others.
3. Average Number of Employees
Wages and salaries are net of payments received under the Coronavirus Job Retention Scheme amounting to £ nil (2022: £45,324)
Average number of employees, including executive directors, during the year was: 11 (2022: 10)
11 10
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 9,050,000 208,136 2,061,460 54,126 11,373,722
Additions - 14,463 - 4,534 18,997
Disposals - - (6,938 ) (16,590 ) (23,528 )
As at 31 March 2023 9,050,000 222,599 2,054,522 42,070 11,369,191
Depreciation
As at 1 April 2022 - 189,451 1,569,629 48,652 1,807,732
Provided during the period - 4,408 128,651 3,346 136,405
Disposals - - (6,938 ) (16,590 ) (23,528 )
As at 31 March 2023 - 193,859 1,691,342 35,408 1,920,609
Net Book Value
As at 31 March 2023 9,050,000 28,740 363,180 6,662 9,448,582
As at 1 April 2022 9,050,000 18,685 491,831 5,474 9,565,990
5. Stocks
2023 2022
£ £
Finished goods 3,052 3,657
3,052 3,657
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 41,115 66,875
Prepayments and accrued income 60,482 47,550
Staff Loans 8,741 -
110,338 114,425
Staff Loans
Season ticket loans have been provided to those members of staff wanting to make use of this facility.
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 87,802 101,399
Bank loans and overdrafts 261,507 256,866
Corporation tax 300 -
Other taxes and social security 9,761 11,141
VAT 65,811 18,816
Other creditors - customers deposits 472,733 286,530
Other creditors - general 11,667 -
Other creditors - pensions 1,203 1,192
Negative Trade Debtors 51,985 54,653
Accruals and deferred income 151,295 135,885
1,114,064 866,482
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 1,665,158 1,845,385
1,665,158 1,845,385
In March 2018 the company converted its drawdown facility with the Bank into a loan of £2.150m repayable over 15 years to 2033 at 1.9% over HSBC base rate. The company negotiated two capital repayment holidays with the Bank recognising the very negative impact on its cash flows of the Coronavirus pandemic covering the period April 2020 to May 2021. Capital repayments were recommenced on the relevant due date. The interest rate on this loan rose to 2.9% in March 2023 when the term was extended to 2038. Reviewable every 5 years
In October 2020, the company was successful in securing a further loan under the Coronavirus Business Interruption Loan Scheme (CBILS) of £350,000. This loan was free of interest charges and capital repayment during its first year to October 2021 when repayments commenced over a six-year term at 3.99% over Bank of England base rate. The loan was paid in full by July 2023.
The company also has an undrawn overdraft facility of £100,000 which carries interest at 4.3% over Bank of England base rate.
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9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances, tax losses and property revaluation.
A prior year adjustment of £85,500 has been made in the current year which corrects the estimated Deferred Taxation in the prior year. 
From 1/4/2023 the Corporation Tax Rate changes from 19% to 25%.  This rate change has lead to an increase in Deferred Taxation Provision of £396,334.
2023 2022
£ £
Other timing differences 1,692,743 1,169,043
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
14 Ordinary Shares of £ 25,000 each 350,000 350,000
23 Ordinary A shares of £ 7,500 each 172,500 172,500
9 Ordinary B shares of £ 250 each 2,250 2,250
524,750 524,750
Preference Shares
2023 2022
Allotted, called up and fully paid £ £
716,800 Preference Shares of £ 1 each 716,800 716,800
Ordinary "A" and "B" shares are non-voting.
All Preference Shares are classified as equity.
11. Reserves
Revaluation Reserve
£
As at 1 April 2022 5,071,051
As at 31 March 2023 5,071,051
12. Post Balance Sheet Events
In April 2023 the Board of Directors voted in favour of repayment of the CBILs loan as quickly as possible.  The loan was paid in full by 31st July 2023.  
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13. Related Party Transactions
Transactions with related parties
The following livery companies are considered to be related parties by virtue of their shareholdings in the company. During the period, the company made sales and purchases of goods and services to these livery companies as shown below:
Sales:
Worshipful Company of Glaziers & Painters of Glass £6,320 (2022: £8,403)
Worshipful Company of Scientific Instrument Makers £9,670 (2022: £24,977)
Worshipful Company of Launderers £3,517 (2022:£1,179)
Purchases:
Worshipful Company of Scientific Instrument Makers £190 (2022: £427)
In addition to the above transactions, the livery company shareholders have free use of the Livery Hall on certain days as prescribed under Articles 23(B) (a) and (b) of the company’s Articles of Association. The company provides security and cloakroom services on these occasions, however it is not practicable to determine the cost to the company of providing these services.
14. Exceptional Items
Included in Exceptional operating costs was a severance package.
15. Ultimate Controlling Party
The company's ultimate controlling party is the Worshipful Company of Glaziers & Painters of Glass by virtue of the voting rights carried over their ordinary share holding in the company.
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