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frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 02820711 frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:UnlistedNon-exchangeTraded 2021-05-31 02820711 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 02820711 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 02820711 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 02820711 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2021-06-01 2022-05-31 02820711 frs-core:CurrentFinancialInstruments 8 2022-05-31 02820711 frs-core:Non-currentFinancialInstruments 8 2022-05-31 02820711 9 2021-06-01 2022-05-31 02820711 frs-core:CurrentFinancialInstruments 9 2022-05-31 02820711 frs-core:Non-currentFinancialInstruments 9 2022-05-31 02820711 10 2021-06-01 2022-05-31 02820711 frs-core:CurrentFinancialInstruments 10 2022-05-31 02820711 frs-core:Non-currentFinancialInstruments 10 2022-05-31 02820711 11 2021-06-01 2022-05-31 02820711 frs-core:CurrentFinancialInstruments 11 2022-05-31 02820711 frs-core:Non-currentFinancialInstruments 11 2022-05-31 02820711 12 2021-06-01 2022-05-31 02820711 frs-core:CurrentFinancialInstruments 12 2022-05-31 02820711 frs-core:Non-currentFinancialInstruments 12 2022-05-31 02820711 13 2021-06-01 2022-05-31 02820711 frs-core:CurrentFinancialInstruments 13 2022-05-31 02820711 frs-core:Non-currentFinancialInstruments 13 2022-05-31 02820711 14 2021-06-01 2022-05-31 02820711 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02820711 dpl-frs:Item3 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 02820711 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 02820711 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 02820711 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 02820711 dpl-frs:Item4 2021-06-01 2022-05-31 02820711 dpl-frs:Item4 2021-05-31 02820711 dpl-frs:Item4 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 02820711 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 02820711 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 02820711 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 02820711 dpl-frs:Item5 2021-06-01 2022-05-31 02820711 dpl-frs:Item5 2021-05-31 02820711 dpl-frs:Item5 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 02820711 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 02820711 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 02820711 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 02820711 dpl-frs:Item6 2021-06-01 2022-05-31 02820711 dpl-frs:Item6 2021-05-31 02820711 dpl-frs:Item6 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 02820711 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 02820711 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 02820711 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 02820711 dpl-frs:Item7 2021-06-01 2022-05-31 02820711 dpl-frs:Item7 2021-05-31 02820711 dpl-frs:Item7 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 02820711 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 02820711 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 02820711 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 02820711 dpl-frs:Item8 2021-06-01 2022-05-31 02820711 dpl-frs:Item8 2021-05-31 02820711 dpl-frs:Item8 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 02820711 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 02820711 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 02820711 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 02820711 dpl-frs:Item9 2021-06-01 2022-05-31 02820711 dpl-frs:Item9 2021-05-31 02820711 dpl-frs:Item9 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 02820711 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 02820711 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 02820711 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 02820711 dpl-frs:Item10 2021-06-01 2022-05-31 02820711 dpl-frs:Item10 2021-05-31 02820711 dpl-frs:Item10 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 02820711 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 02820711 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 02820711 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 02820711 dpl-frs:Item11 2021-06-01 2022-05-31 02820711 dpl-frs:Item11 2021-05-31 02820711 dpl-frs:Item11 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 02820711 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 02820711 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 02820711 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 02820711 dpl-frs:Item12 2021-06-01 2022-05-31 02820711 dpl-frs:Item12 2021-05-31 02820711 dpl-frs:Item12 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 02820711 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 02820711 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 02820711 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 02820711 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 02820711 1 2021-06-01 2022-05-31 02820711 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 02820711
Glass Products Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Directors Mr Peter Gash
Mr Julien Paul
Mr Steven Bagley
Secretary Mr Julien Paul
Company Number 02820711
Registered Office Unit 1, Manor Park Industrial Estate
Station Road South, Totton
Southampton
Hampshire
SO40 9HP
Accountants Town & Forest
Chartered Accountants & Statutory Auditors
First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Page 1
Page 2
Balance Sheet
Registered number: 02820711
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,897 31,823
24,897 31,823
CURRENT ASSETS
Stocks 5 31,636 27,521
Debtors 6 107,882 140,930
Cash at bank and in hand 128,801 124,373
268,319 292,824
Creditors: Amounts Falling Due Within One Year 7 (144,973 ) (194,748 )
NET CURRENT ASSETS (LIABILITIES) 123,346 98,076
TOTAL ASSETS LESS CURRENT LIABILITIES 148,243 129,899
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,224 ) (6,046 )
NET ASSETS 142,019 123,853
CAPITAL AND RESERVES
Called up share capital 530 530
Capital redemption reserve 500 500
Profit and Loss Account 140,989 122,823
SHAREHOLDERS' FUNDS 142,019 123,853
Page 2
Page 3
For the year ending 31 May 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 Julien Paul
Director
7 February 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Glass Products Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02820711 . The registered office is Unit 1, Manor Park Industrial Estate, Station Road South, Totton, Southampton, Hampshire, SO40 9HP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentation currency of the financial statements is the Pound Sterling (£).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. 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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
Page 4
Page 5
2.6. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
2.7. 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. Trade debtors
Trade debtors are carried at original net invoice amount less an estimate for doubtful debtors. Bad debts are written off when identified. Specific provisions are made against debts whose recovery is considered doubtful.
2.9. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2022: 15)
15 15
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2022 77,986 74,340 4,510 10,612 167,448
Additions - - - 1,532 1,532
Disposals (1,578 ) - (950 ) - (2,528 )
As at 31 May 2023 76,408 74,340 3,560 12,144 166,452
Depreciation
As at 1 June 2022 73,908 48,861 4,190 8,666 135,625
Provided during the period 987 6,370 46 911 8,314
Disposals (1,450 ) - (934 ) - (2,384 )
As at 31 May 2023 73,445 55,231 3,302 9,577 141,555
Net Book Value
As at 31 May 2023 2,963 19,109 258 2,567 24,897
As at 1 June 2022 4,078 25,479 320 1,946 31,823
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Motor Vehicles - 23,431
- 23,431
5. Stocks
2023 2022
£ £
Stocks 7,126 14,842
Work in progress 24,510 12,679
31,636 27,521
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 100,017 133,985
Prepayments and accrued income 5,362 5,348
Other debtors 2,503 1,597
107,882 140,930
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 5,329
Trade creditors 66,496 62,133
Corporation tax 18,205 14,197
Other taxes and social security 7,156 7,248
VAT 15,043 6,090
Other creditors 2,293 2,618
Accruals and deferred income 35,588 97,133
Directors' loan accounts 192 -
144,973 194,748
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 5,329
- 5,329
- 5,329
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9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 June 2022 6,046 6,046
Additions 178 178
Balance at 31 May 2023 6,224 6,224
10. Exceptional Items
Exceptional items included in the profit and loss account of £22,690 is in respect of an irrecoverable debt written off due to theft by an employee.
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