Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 Shaping and processing of flat glass 2024-08-01 false 9 9 false false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08746985 2024-08-01 2025-07-31 08746985 2023-08-01 2024-07-31 08746985 2025-07-31 08746985 2024-07-31 08746985 c:Director2 2024-08-01 2025-07-31 08746985 d:PlantMachinery 2024-08-01 2025-07-31 08746985 d:PlantMachinery 2025-07-31 08746985 d:PlantMachinery 2024-07-31 08746985 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 08746985 d:MotorVehicles 2024-08-01 2025-07-31 08746985 d:MotorVehicles 2025-07-31 08746985 d:MotorVehicles 2024-07-31 08746985 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 08746985 d:FurnitureFittings 2024-08-01 2025-07-31 08746985 d:FurnitureFittings 2025-07-31 08746985 d:FurnitureFittings 2024-07-31 08746985 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 08746985 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 08746985 d:CurrentFinancialInstruments 2025-07-31 08746985 d:CurrentFinancialInstruments 2024-07-31 08746985 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 08746985 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 08746985 d:ShareCapital 2025-07-31 08746985 d:ShareCapital 2024-07-31 08746985 d:RetainedEarningsAccumulatedLosses 2025-07-31 08746985 d:RetainedEarningsAccumulatedLosses 2024-07-31 08746985 d:AcceleratedTaxDepreciationDeferredTax 2025-07-31 08746985 d:AcceleratedTaxDepreciationDeferredTax 2024-07-31 08746985 c:OrdinaryShareClass1 2024-08-01 2025-07-31 08746985 c:OrdinaryShareClass1 2025-07-31 08746985 c:OrdinaryShareClass1 2024-07-31 08746985 c:OrdinaryShareClass2 2024-08-01 2025-07-31 08746985 c:OrdinaryShareClass2 2025-07-31 08746985 c:OrdinaryShareClass2 2024-07-31 08746985 c:OrdinaryShareClass3 2024-08-01 2025-07-31 08746985 c:OrdinaryShareClass3 2025-07-31 08746985 c:OrdinaryShareClass3 2024-07-31 08746985 c:FRS102 2024-08-01 2025-07-31 08746985 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08746985 c:FullAccounts 2024-08-01 2025-07-31 08746985 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08746985 d:WithinOneYear 2025-07-31 08746985 d:WithinOneYear 2024-07-31 08746985 d:BetweenOneFiveYears 2025-07-31 08746985 d:BetweenOneFiveYears 2024-07-31 08746985 e:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08746985 CENTRAL GLASS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
CENTRAL GLASS LIMITED REGISTERED NUMBER: 08746985 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 104,735 |  | 119,197
Current assets |  |  |  |  |
Stocks | 5 | 16,391 |  | 16,941 |
Debtors: amounts falling due within one year | 6 | 34,786 |  | 49,269 |
Cash at bank and in hand |  | 331,005 |  | 312,647 |
|  | 382,182 |  | 378,857 |
Creditors: amounts falling due within one year | 7 | (59,447) |  | (64,223) |
Net current assets |  |  | 322,735 |  | 314,634
Total assets less current liabilities |  |  | 427,470 |  | 433,831
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (19,900) |  | (29,799) |
|  |  | (19,900) |  | (29,799)
Net assets |  |  | 407,570 |  | 404,032
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 407,470 |  | 403,932
|  |  | 407,570 |  | 404,032
Page 1
CENTRAL GLASS LIMITED REGISTERED NUMBER: 08746985 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements 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 - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 November 2025.
I L Hunter
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
CENTRAL GLASS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Central Glass Limited is a private company limited by shares incorporated in England and Wales (registered no. 08746985). The registered office is 60-70 Broad Lane, Sheffield, South Yorkshire, S1 4BT. The principal activity of the company continued to be that of the manufacture of double and triple glazed glass units. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are prepared in sterling, which is the functional currency of the company. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
CENTRAL GLASS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials, and where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss. Page 4
CENTRAL GLASS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable and loans to and from related parties. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 9 (2024 - 9).
Page 5
CENTRAL GLASS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 August 2024 | 247,633 | 36,681 | 12,440 | 296,754
| At 31 July 2025 | 247,633 | 36,681 | 12,440 | 296,754
| Depreciation |  |  |  |
| At 1 August 2024 | 147,497 | 20,790 | 9,270 | 177,557
| Charge for the year on owned assets | 10,014 | 3,973 | 475 | 14,462
| At 31 July 2025 | 157,511 | 24,763 | 9,745 | 192,019
| Net book value |  |  |  |
| At 31 July 2025 | 90,122 | 11,918 | 2,695 | 104,735
| At 31 July 2024 | 100,136 | 15,891 | 3,170 | 119,197
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 16,391 | 16,941
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 22,028 | 35,199
| Amounts owed by related parties | 10,188 | 10,188
| Other debtors | 100 | 1,075
| Prepayments and accrued income | 2,470 | 2,807
|  | 34,786 | 49,269
Page 6
CENTRAL GLASS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 25,218 | 20,337
| Corporation tax | 4,444 | 14,708
| Other taxation and social security | 23,235 | 23,765
| Other creditors | 2,050 | 514
| Accruals and deferred income | 4,500 | 4,899
|  | 59,447 | 64,223
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 29,799
| Released to profit or loss | (9,899)
| At end of year | 19,900
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fixed asset timing differences | 19,900 | 29,799
|  | 19,900 | 29,799
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 51 (2024 - 51) Ordinary A shares of £1.00 each | 51 | 51
|  | 24 (2024 - 24) Ordinary B shares of £1.00 each | 24 | 24
|  | 25 (2024 - 25) Ordinary C shares of £1.00 each | 25 | 25
|  |  | 100 | 100
Page 7
CENTRAL GLASS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
10. | Pension commitments
The Company operates a defined contribution scheme. The assets of the scheme are held seperately from those of the Company in an independently administered fund. The pension cost change represents contributions payable by the Company to the fund and amounted to £5,546 (2024: £4,819). Contributions totalling £NIL (2024 - £NIL) were payable to the fund at the balance sheet date and are included in creditors.
11. | Commitments under operating leases
| At 31 July 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 27,240 | 18,000
| Later than 1 year and not later than 5 years | 74,484 | -
|  | 101,724 | 18,000
12. | Controlling party
The directors are considered to be the ultimate controlling party by virtue of their controlling shareholding in the company.
Page 8