GLISTEN DETAILING LTD - Filleted accounts

Registered number

14766511

GLISTEN DETAILING LTD

Filleted Accounts

31 March 2025

GLISTEN DETAILING LTD
Registered number:		14766511
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,717			7,623

Current assets
Cash at bank and in hand		3,383			6,496

Creditors: amounts falling due within one year	4	(17,510)			(18,018)

Net current liabilities			(14,127)			(11,522)

Net liabilities			(8,410)			(3,899)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(8,412)			(3,901)

Shareholders' funds			(8,410)			(3,899)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Serghi
Director
Approved by the board on 10 December 2025

GLISTEN DETAILING LTD
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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).

	Turnover
	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. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% Reducing Balance
	Fixtures, fittings, tools and equipment	25% Reducing Balance

	Creditors
	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		0


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	2,264		7,900		10,164
	At 31 March 2025	2,264		7,900		10,164

	Depreciation
	At 1 April 2024	566		1,975		2,541
	Charge for the year	425		1,481		1,906
	At 31 March 2025	991		3,456		4,447

	Net book value
	At 31 March 2025	1,273		4,444		5,717
	At 31 March 2024	1,698		5,925		7,623


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Director's Loan Account			16,790		17,298
	Accruals			720		720
				17,510		18,018


5	Other information

	GLISTEN DETAILING LTD is a private company limited by shares and incorporated in England. Its registered office is:
	24 Lynmouth Avenue
	Enfield
	EN1 2LR