REGISTERED NUMBER: 07534465 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

CONSTANT FIBREGLASS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D J Edgar

Mr M L Hurst

REGISTERED OFFICE:

Unit A Jarvis Rowell Estate

Burnham Road

Dartford

Kent

DA1 5BN

REGISTERED NUMBER:

07534465 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Tangible assets

4

10,245

11,599

CURRENT ASSETS

Debtors

5

14,804

18,228

Cash at bank

114,450

107,836

129,254

126,064

CREDITORS

Amounts falling due within one year

6

36,886

26,952

NET CURRENT ASSETS

92,368

99,112

TOTAL ASSETS LESS CURRENT LIABILITIES

102,613

110,711

PROVISIONS FOR LIABILITIES

2,561

2,900

NET ASSETS

100,052

107,811

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

8

99,052

106,811

SHAREHOLDERS' FUNDS

100,052

107,811

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

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 26 September 2025 and were signed on its behalf by:

Mr M L Hurst - Director

1.	STATUTORY INFORMATION

Constant Fibreglass 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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% per annum on reducing balance

Fixtures and fittings

-

25% per annum on reducing balance

Computer equipment

-

25% per annum on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 June 2024

15,567

1,178

3,941

20,686

Additions

-

-

1,687

1,687

At 31 May 2025

15,567

1,178

5,628

22,373

DEPRECIATION

At 1 June 2024

6,476

721

1,890

9,087

Charge for year

2,273

115

653

3,041

At 31 May 2025

8,749

836

2,543

12,128

NET BOOK VALUE

At 31 May 2025

6,818

342

3,085

10,245

At 31 May 2024

9,091

457

2,051

11,599

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,880

16,509

Other debtors

5,924

1,719

14,804

18,228

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,713

1,168

Taxation and social security

30,883

22,507

Other creditors

2,290

3,277

36,886

26,952

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

8.

RESERVES

Retained

earnings

£

At 1 June 2024

106,811

Profit for the year

82,241

Dividends

(90,000

)

At 31 May 2025

99,052

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed Mr M Hurst £289 (2024: £1,100) and Mr D Edgar £1,453 (2024: £530).

Dividends of £90,000 were paid during the year, £45,000 to Mr M Hurst and £45,000 to Mr D Edgar.

10.	ULTIMATE CONTROLLING PARTY