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COMPANY REGISTRATION NUMBER: 03990147

Elglaze Limited

Unaudited financial statements

31 July 2025

Elglaze Limited

Statement of financial position

31 July 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 73,023 |  | 93,328

Current assets

Stocks | 12,150 |  | 12,150 |
Debtors | 6 | 688,185 |  | 611,958 |
Cash at bank and in hand | 44,387 |  | 109,146 |
| --------- |  | --------- |
| 744,722 |  | 733,254 |

Creditors: Amounts falling due within one year | 7 | ( 563,823) |  | ( 591,940) |
| --------- |  | --------- |
Net current assets |  | 180,899 |  | 141,314
|  | --------- |  | ---------
Total assets less current liabilities |  | 253,922 |  | 234,642

Creditors: Amounts falling due after more than one year | 8 |  | ( 48,059) |  | ( 29,721)

Provisions

Taxation including deferred tax |  | ( 18,204) |  | ( 23,284)
|  | --------- |  | ---------
Net assets |  | 187,659 |  | 181,637
|  | --------- |  | ---------

Capital and reserves

Called up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | 186,659 |  | 180,637
|  | --------- |  | ---------
Shareholders funds |  | 187,659 |  | 181,637
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Elglaze Limited

Statement of financial position (continued)

31 July 2025
These financial statements were approved by the board of directors and authorised for issue on 1 October 2025 , and are signed on behalf of the board by:

S Martin
Director

Company registration number: 03990147

Elglaze Limited

Notes to the financial statements

Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is First Floor Suite, 2 Hillside Business Park. Suffolk, IP32 7EA. The trading address of the company is Unit 7, Meadow Drove Industrial Estate, Earith, Cambridgeshire, PE28 3QF.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Land and buildings | - | 12% straight line
| Plant and machinery | - | 20% straight line
| Fixtures and fittings | - | 20% straight line
| Motor vehicles | - | 25% straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of employees during the year was 4 (2024: 4 ).
5. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 August 2024 | 52,696 | 3,462 | 25,078 | 166,961 | 248,197
Additions | – | – | 1,620 | 59,238 | 60,858
Disposals | ( 52,696) | – | ( 6,527) | ( 92,800) | ( 152,023)
| ------- | ------ | ------- | --------- | ---------
At 31 July 2025 | – | 3,462 | 20,171 | 133,399 | 157,032
| ------- | ------ | ------- | --------- | ---------
Depreciation |  |  |  |  |
At 1 August 2024 | 52,696 | 3,462 | 15,521 | 83,190 | 154,869
Charge for the year | – | – | 4,008 | 35,580 | 39,588
Disposals | ( 52,696) | – | ( 6,527) | ( 51,225) | ( 110,448)
| ------- | ------ | ------- | --------- | ---------
At 31 July 2025 | – | 3,462 | 13,002 | 67,545 | 84,009
| ------- | ------ | ------- | --------- | ---------
Carrying amount |  |  |  |  |
At 31 July 2025 | – | – | 7,169 | 65,854 | 73,023
| ------- | ------ | ------- | --------- | ---------
At 31 July 2024 | – | – | 9,557 | 83,771 | 93,328
| ------- | ------ | ------- | --------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 390,295 | 388,747
Amounts owed by group undertakings | 180,419 | 110,944
Other debtors | 117,471 | 112,267
| --------- | ---------
| 688,185 | 611,958
| --------- | ---------

7. Creditors: Amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 114,470 | 148,631
Social security and other taxes | 57,307 | 70,431
Other creditors | 392,046 | 372,878
| --------- | ---------
| 563,823 | 591,940
| --------- | ---------

Obligations under hire purchase agreements of £12,675 (2024: £20,603) are secured on the assets concerned.
8. Creditors: Amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 48,059 | 29,721
| ------- | -------

Obligations under hire purchase agreements of £48,059 (2024: £29,721) are secured on the assets concerned.
9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 15,600 | –
Later than 1 year and not later than 5 years | 45,500 | –
| ------- | ----
| 61,100 | –
| ------- | ----