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A1 GLASS & GLAZING (BRIGHTON) LIMITED

Registered Number
06623405
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

A1 GLASS & GLAZING (BRIGHTON) LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

SMYTH, Patrick

Registered Address

Unit 11 Bell Tower Industrial Estate
Roedean Road
Brighton
BN2 5RU

Registered Number

06623405 (England and Wales)
A1 GLASS & GLAZING (BRIGHTON) LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets459,79356,806
59,79356,806
Current assets
Debtors5470,177411,925
Cash at bank and on hand5,37537,048
475,552448,973
Creditors amounts falling due within one year6(793,644)(744,381)
Net current assets (liabilities)(318,092)(295,408)
Total assets less current liabilities(258,299)(238,602)
Creditors amounts falling due after one year7(9,624)(32,855)
Net assets(267,923)(271,457)
Capital and reserves
Called up share capital200200
Profit and loss account(268,123)(271,657)
Shareholders' funds(267,923)(271,457)
The financial statements were approved and authorised for issue by the Director on 12 March 2025, and are signed on its behalf by:
SMYTH, Patrick
Director
Registered Company No. 06623405
A1 GLASS & GLAZING (BRIGHTON) LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The company had an excess of liabilities over assets at the balance sheet date. As such the company is reliant on the financial support of its director. These accounts have been prepared on a going concern basis as the director intends to continue to support the company for the foreseeable future.
Turnover policy
Turnover represents net invoiced sales of goods and services, excluding value added tax.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of five years.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings25
Vehicles20
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year44
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 July 2317,00017,000
At 30 June 2417,00017,000
Amortisation and impairment
At 01 July 2317,00017,000
At 30 June 2417,00017,000
Net book value
At 30 June 24--
At 30 June 23--
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 July 2352,196119,7466,0767,002185,020
Additions-16,007--16,007
At 30 June 2452,196135,7536,0767,002201,027
Depreciation and impairment
At 01 July 2344,33674,1154,1515,612128,214
Charge for year1,19810,99348134813,020
At 30 June 2445,53485,1084,6325,960141,234
Net book value
At 30 June 246,66250,6451,4441,04259,793
At 30 June 237,86045,6311,9251,39056,806
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables441,141409,022
Other debtors23,2862,903
Prepayments and accrued income5,750-
Total470,177411,925
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables426,006411,227
Bank borrowings and overdrafts10,268-
Taxation and social security58,88366,462
Finance lease and HP contracts3,0114,805
Other creditors290,956254,963
Accrued liabilities and deferred income4,5206,924
Total793,644744,381
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts9,62429,844
Other creditors-3,011
Total9,62432,855
8.Controlling party
The company is controlled by its director, P Smyth, by virtue of his majority ownership of the issued share capital.