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REGISTERED NUMBER: 04466331 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

A TO Z (GLASS & GLAZING) CO LIMITED

A TO Z (GLASS & GLAZING) CO LIMITED (REGISTERED NUMBER: 04466331)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A TO Z (GLASS & GLAZING) CO LIMITED

COMPANY INFORMATION
for the Year Ended 31 May 2024







DIRECTORS: F Smith
W F Smith





REGISTERED OFFICE: 54 Sun Street
Waltham Abbey
Essex
EN9 1EJ





REGISTERED NUMBER: 04466331 (England and Wales)





ACCOUNTANTS: KNIGHT WHEELER LIMITED
Chartered Accountants
54 Sun Street
Waltham Abbey
Essex
EN9 1EJ

A TO Z (GLASS & GLAZING) CO LIMITED (REGISTERED NUMBER: 04466331)

BALANCE SHEET
31 May 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 27,907 31,712
27,908 31,713

CURRENT ASSETS
Stocks 500 500
Debtors 6 32,914 54,574
Cash at bank and in hand 9,480 28,861
42,894 83,935
CREDITORS
Amounts falling due within one year 7 (11,807 ) (21,205 )
NET CURRENT ASSETS 31,087 62,730
TOTAL ASSETS LESS CURRENT
LIABILITIES

58,995

94,443

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 58,993 94,441
SHAREHOLDERS' FUNDS 58,995 94,443

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

A TO Z (GLASS & GLAZING) CO LIMITED (REGISTERED NUMBER: 04466331)

BALANCE SHEET - continued
31 May 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 February 2025 and were signed on its behalf by:





F Smith - Director


A TO Z (GLASS & GLAZING) CO LIMITED (REGISTERED NUMBER: 04466331)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

A To Z (Glass & Glazing) Co Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statement is the Pound Sterling (£) which is the functional currency of the company and rounded to the nearest £.

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. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts chargeable to clients for goods sold and services supplied during the year, net of value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each contract.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - at variable rates on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
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 is 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.


A TO Z (GLASS & GLAZING) CO LIMITED (REGISTERED NUMBER: 04466331)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Debtors and creditors receivable or payable within one year
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 other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 30,000
AMORTISATION
At 1 June 2023
and 31 May 2024 29,999
NET BOOK VALUE
At 31 May 2024 1
At 31 May 2023 1

A TO Z (GLASS & GLAZING) CO LIMITED (REGISTERED NUMBER: 04466331)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023 2,248 58,217 3,996 64,461
Additions 5,548 - - 5,548
At 31 May 2024 7,796 58,217 3,996 70,009
DEPRECIATION
At 1 June 2023 2,046 27,457 3,246 32,749
Charge for year 1,438 7,690 225 9,353
At 31 May 2024 3,484 35,147 3,471 42,102
NET BOOK VALUE
At 31 May 2024 4,312 23,070 525 27,907
At 31 May 2023 202 30,760 750 31,712

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 15,798 46,626
Other debtors 5,200 5,100
Tax 7,361 -
Prepayments 4,555 2,848
32,914 54,574

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 472 6,282
Tax - 7,390
Social security and other taxes 1,324 2,191
VAT 2,044 2,915
Director's current account 6,077 637
Accrued expenses 1,890 1,790
11,807 21,205