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Registration number: SC061671

Plant Glazing Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Plant Glazing Limited

Contents

Company Information

1

Statement of Financial Position

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Plant Glazing Limited

Company Information

Directors

Mr Alexander James Conner

Miss Rachael Conner

Mr Ross Conner

Registered office

6 Atholl Crescent
PERTH
PH1 5JN

Accountants

Morris & Young
Chartered Accountants
6 Atholl Crescent
PERTH
PH1 5JN

 

Plant Glazing Limited

(Registration number: SC061671)
Statement of Financial Position as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

387,983

333,308

Current assets

 

Stocks

5

16,854

52,487

Debtors

6

307,701

345,272

Cash at bank and in hand

 

566,465

597,577

 

891,020

995,336

Creditors: Amounts falling due within one year

7

(182,364)

(149,853)

Net current assets

 

708,656

845,483

Total assets less current liabilities

 

1,096,639

1,178,791

Provisions for liabilities

(47,483)

(62,317)

Net assets

 

1,049,156

1,116,474

Capital and reserves

 

Called up share capital

8

110

110

Capital redemption reserve

90

90

Retained earnings

1,048,956

1,116,274

Shareholders' funds

 

1,049,156

1,116,474

 

Plant Glazing Limited

(Registration number: SC061671)
Statement of Financial Position as at 31 March 2025

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These accounts 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 August 2025 and signed on its behalf by:
 

.........................................
Mr Alexander James Conner
Director

 

Plant Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
6 Atholl Crescent
PERTH
PH1 5JN

The principal place of business is:
Ruthvenfield Road
Inveralmond Industrial Estate
PERTH
PH1 3EE

These financial statements were authorised for issue by the Board on 15 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). The date of transition was 1 April 2016.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling (£). The financial statements are rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

 

Plant Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% reducing balance

Motor Vehicles

25% reducing balance

 

Plant Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and bank deposits.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 18).

 

Plant Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

47,461

659,625

707,086

Additions

-

213,884

213,884

Disposals

-

(71,635)

(71,635)

At 31 March 2025

47,461

801,874

849,335

Depreciation

At 1 April 2024

42,767

331,011

373,778

Charge for the year

1,174

115,083

116,257

Eliminated on disposal

-

(28,683)

(28,683)

At 31 March 2025

43,941

417,411

461,352

Carrying amount

At 31 March 2025

3,520

384,463

387,983

At 31 March 2024

4,694

328,614

333,308

5

Stocks

2025
£

2024
£

Finished goods and goods for resale

16,854

52,487

6

Debtors

Current

2025
£

2024
£

Trade debtors

278,565

316,024

Prepayments

29,136

29,248

 

307,701

345,272

 

Plant Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Trade creditors

109,402

78,891

Taxation and social security

66,548

64,223

Accruals and deferred income

6,412

6,738

Other creditors

2

1

182,364

149,853

8

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary shares of £1 each

110

110

110

110