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Company Registration No. 4476870 (England and Wales)
GLASSMOON LTD Unaudited accounts for the year ended 30 September 2023
GLASSMOON LTD Unaudited accounts Contents
Page
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GLASSMOON LTD Company Information for the year ended 30 September 2023
Directors
Mr R Knowles Mrs V Knowles
Secretary
Mrs V Knowles
Company Number
4476870 (England and Wales)
Registered Office
UNIT 1 ACTONS WALK WOOD STREET WIGAN LANCASHIRE WN3 4HL
Accountants
P A Hull & Co Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of GLASSMOON LTD for the year ended 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GLASSMOON LTD for the year ended 30 September 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
P A Hull & Co Chartered Accountants Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA 27 February 2024
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GLASSMOON LTD Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
716 
1,089 
Tangible assets
1,103 
1,470 
1,819 
2,559 
Current assets
Inventories
5,500 
5,500 
Debtors
1,826 
1,904 
Cash at bank and in hand
29,554 
28,551 
36,880 
35,955 
Creditors: amounts falling due within one year
(16,312)
(17,381)
Net current assets
20,568 
18,574 
Total assets less current liabilities
22,387 
21,133 
Creditors: amounts falling due after more than one year
(11,731)
(13,639)
Provisions for liabilities
Deferred tax
(210)
(279)
Net assets
10,446 
7,215 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
10,346 
7,115 
Shareholders' funds
10,446 
7,215 
For the year ending 30 September 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 February 2024 and were signed on its behalf by
Mr R Knowles Director Company Registration No. 4476870
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GLASSMOON LTD Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
GLASSMOON LTD is a private company, limited by shares, registered in England and Wales, registration number 4476870. The registered office is UNIT 1 ACTONS WALK, WOOD STREET, WIGAN, LANCASHIRE, WN3 4HL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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GLASSMOON LTD Notes to the Accounts for the year ended 30 September 2023
4
Intangible fixed assets
Total 
£ 
Cost
At 1 October 2022
7,400 
At 30 September 2023
7,400 
Amortisation
At 1 October 2022
6,311 
Charge for the year
373 
At 30 September 2023
6,684 
Net book value
At 30 September 2023
716 
At 30 September 2022
1,089 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 October 2022
26,726 
At 30 September 2023
26,726 
Depreciation
At 1 October 2022
25,256 
Charge for the year
367 
At 30 September 2023
25,623 
Net book value
At 30 September 2023
1,103 
At 30 September 2022
1,470 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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