FIRST GLASS ROOFS LTD


Directors	Kieran Hand
	Paul Hand


Registered Address	Unit 5 G
	Blacknest Industrial Estate
	Alton
	GU34 4PX


Registered Number	08899825 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		83,579		82,728
			83,579		82,728
Current assets
Debtors	4	324,007		237,287
Cash at bank and on hand		131,700		104,819
		455,707		342,106
Creditors amounts falling due within one year	5	(168,543)		(104,600)
Net current assets (liabilities)			287,164		237,506
Total assets less current liabilities			370,743		320,234
Creditors amounts falling due after one year	6		(17,486)		(29,163)
Provisions for liabilities	8		(18,173)		(18,173)
Net assets			335,084		272,898
Capital and reserves
Called up share capital			100		100
Profit and loss account			334,984		272,798
Shareholders' funds			335,084		272,898

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 October 2025, and are signed on its behalf by:

Paul Hand
Director
Registered Company No. 08899825

FIRST GLASS ROOFS LTD

Notes to the Financial Statements
for the year ended 30 April 2025

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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 accounts are prepared on a going concern basis as the Directors have considered the financial position of the Company. Sufficient finance is available for the company to continue trading for the foreseeable future.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	-	10
Vehicles	-	4
Office Equipment	25	-

	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


		2025		2024
	Average number of employees during the year	8		8

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 May 24	51,395	149,012	24,668	225,075
Additions	-	36,985	1,595	38,580
Revaluations	(800)	-	-	(800)
At 30 April 25	50,595	185,997	26,263	262,855
Depreciation and impairment
At 01 May 24	26,113	99,407	16,827	142,347
Charge for year	5,004	29,665	2,260	36,929
At 30 April 25	31,117	129,072	19,087	179,276
Net book value
At 30 April 25	19,478	56,925	7,176	83,579
At 30 April 24	25,282	49,605	7,841	82,728

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	320,696	214,989
Other debtors	-	5,274
Prepayments and accrued income	3,311	17,024
Total	324,007	237,287

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	21,344	29,892
Bank borrowings and overdrafts	2,939	-
Taxation and social security	130,633	61,272
Finance lease and HP contracts	11,335	10,836
Accrued liabilities and deferred income	2,292	2,600
Total	168,543	104,600


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	13,333	23,333
Other creditors	4,153	5,830
Total	17,486	29,163

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	4,153		5,829

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	18,173	18,173
Total	18,173	18,173

9.	Directors advances, credits and guarantees
	These amounts are repayable on demand and are interest free.