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Registered number: 11149381









CUSTOM GLAZE (MK) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
CUSTOM GLAZE (MK) LIMITED
REGISTERED NUMBER: 11149381

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Fixed assets
  

Investments
 4 
1,005,050
1,005,050

  
1,005,050
1,005,050

Current assets
  

Debtors: amounts falling due within one year
 5 
238,395
258,395

Cash at bank and in hand
 6 
532,625
311,839

  
771,020
570,234

Creditors: amounts falling due within one year
 7 
(366,374)
(354,280)

Net current assets
  
 
 
404,646
 
 
215,954

Total assets less current liabilities
  
1,409,696
1,221,004

  

  

  

Net assets excluding pension asset
  
1,409,696
1,221,004

Net assets
  
1,409,696
1,221,004


Capital and reserves
  

Called up share capital 
  
4,676
4,676

Share premium account
  
462,424
462,424

Profit and loss account
  
942,596
753,904

  
1,409,696
1,221,004


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
Page 1

 
CUSTOM GLAZE (MK) LIMITED
REGISTERED NUMBER: 11149381
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mark Fletcher
Director

Date: 14 November 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CUSTOM GLAZE (MK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Custom Glaze (MK) Limited ("the company") is a private company limited by shares, and is registered, domiciled and incorporated in England and Wales. The registered office and principal place of business is provided on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
CUSTOM GLAZE (MK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
1,005,050



At 30 September 2024
1,005,050





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
221,895
241,895

Amounts owed by associated undertakings
16,500
16,500

238,395
258,395


Page 4

 
CUSTOM GLAZE (MK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
532,625
311,839

532,625
311,839



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
355,772
345,772

Corporation tax
2,274
180

Other creditors
8,328
8,028

Accruals and deferred income
-
300

366,374
354,280


Page 5