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2022-02-28 04666831 dpl-frs:Item12 2021-03-01 2022-02-28 04666831 dpl-frs:Item12 2021-02-28 04666831 dpl-frs:Item12 2022-02-28 04666831 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 04666831 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 04666831 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 04666831 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 04666831 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 04666831 1 2021-03-01 2022-02-28 04666831 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 04666831
Glasfryn House Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04666831
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 59,999 75,077
59,999 75,077
CURRENT ASSETS
Debtors 5 327,833 166,396
Cash at bank and in hand 137,771 201,881
465,604 368,277
Creditors: Amounts Falling Due Within One Year 6 (128,707 ) (119,334 )
NET CURRENT ASSETS (LIABILITIES) 336,897 248,943
TOTAL ASSETS LESS CURRENT LIABILITIES 396,896 324,020
Creditors: Amounts Falling Due After More Than One Year 7 (24,167 ) (34,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,342 ) (13,655 )
NET ASSETS 358,387 276,198
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 358,386 276,197
SHAREHOLDERS' FUNDS 358,387 276,198
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Kathirgamanathan Balendran
Director
30 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Glasfryn House Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04666831 . The registered office is 17 Donnington Grove, Binfield, Bracknell, RG42 4JS.
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.
2.2. Turnover
Turnover represents amounts receivable for goods and services provided net of trade discounts.
Turnover is recognised to the extent that there is a right to consideration and is recorded at the value of
the consideration due.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 25% reducing balance basis
Fixtures, fittings and equipment 15% reducing balance basis
2.4. Leases
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2.5. Financial Instruments
Debtors and creditors

Debtors and creditors with no stated interest rate and 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
administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs.
Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.
If an arrangement constitutes a financing transaction it is measured at the present value of future payments.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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Page 4
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was 53 (2022: 52)
53 52
4. Tangible Assets
Motor Vehicles Fixtures, fittings and equipment Total
£ £ £
Cost
As at 1 March 2022 50,884 297,783 348,667
As at 28 February 2023 50,884 297,783 348,667
Depreciation
As at 1 March 2022 12,721 260,869 273,590
Provided during the period 9,541 5,537 15,078
As at 28 February 2023 22,262 266,406 288,668
Net Book Value
As at 28 February 2023 28,622 31,377 59,999
As at 1 March 2022 38,163 36,914 75,077
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 16,061 16,396
Other debtors 311,772 150,000
327,833 166,396
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 47,235 25,093
Bank loans and overdrafts 10,000 10,000
Other creditors 3,171 15,713
Taxation and social security 68,301 68,528
128,707 119,334
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 24,167 34,167
24,167 34,167
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Mr Kathirgamanathan Balendran (9,663 ) 23,434 2,000 - 11,771
The above loan was repaid in 23 Nov 2023.
10. Related Party Transactions
The company, as the tenant for its trading premises has guaranteed the loan of the director by fixed and floating charges on all the property and assets of the company either current or future until the loan is settled.
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