2022-12-012023-11-302023-11-30false09881060Northwich Glass 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Northwich Glass Ltd

Registered Number
09881060
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

Northwich Glass Ltd
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

M Patrick

Registered Address

Northwich Glass Ltd
Leicester Street
Northwich
CW9 5HW

Registered Number

09881060 (England and Wales)
Northwich Glass Ltd
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets317,38327,096
Tangible assets426,49730,930
43,88058,026
Current assets
Stocks567,62397,958
Debtors515,746685,994
Cash at bank and on hand175,037138,369
758,406922,321
Creditors amounts falling due within one year7(593,606)(776,764)
Net current assets (liabilities)164,800145,557
Total assets less current liabilities208,680203,583
Creditors amounts falling due after one year8(26,056)(51,289)
Net assets182,624152,294
Capital and reserves
Called up share capital300300
Profit and loss account182,324151,994
Shareholders' funds182,624152,294
The financial statements were approved and authorised for issue by the Director on 5 March 2024, and are signed on its behalf by:
M Patrick
Director
Registered Company No. 09881060
Northwich Glass Ltd
Notes to the Financial Statements
for the year ended 30 November 2023

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
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.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-3
Vehicles25-
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
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
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.
2.Average number of employees

20232022
Average number of employees during the year2630
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 December 2297,13897,138
At 30 November 2397,13897,138
Amortisation and impairment
At 01 December 2270,04270,042
Charge for year9,7139,713
At 30 November 2379,75579,755
Net book value
At 30 November 2317,38317,383
At 30 November 2227,09627,096
4.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 December 2299,95031,326131,276
Additions10,963-10,963
At 30 November 23110,91331,326142,239
Depreciation and impairment
At 01 December 2287,87812,468100,346
Charge for year10,6814,71515,396
At 30 November 2398,55917,183115,742
Net book value
At 30 November 2312,35414,14326,497
At 30 November 2212,07218,85830,930
5.Stocks

2023

2022

££
Raw materials and consumables67,62397,958
Total67,62397,958
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables427,449620,100
Prepayments and accrued income88,29765,894
Total515,746685,994
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables450,843633,006
Bank borrowings and overdrafts17,00015,000
Taxation and social security75,35296,234
Finance lease and HP contracts-2,597
Accrued liabilities and deferred income50,41129,927
Total593,606776,764
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts26,05644,722
Other creditors-6,567
Total26,05651,289
9.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts-6,567