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REGISTERED NUMBER: 01898755 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

John Knight Glass Limited

John Knight Glass Limited (Registered number: 01898755)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 9 |

John Knight Glass Limited

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | J S Knight

| Mrs B J Knight

| G C Knight

| SECRETARY: | Mrs B J Knight

| REGISTERED OFFICE: | Barnston House

| Beacon Lane

| Heswall

| Wirral

| CH60 0EE

| REGISTERED NUMBER: | 01898755 (England and Wales)

| ACCOUNTANTS: | Dufton Kellner Limited

| Chartered Accountants

| Barnston House

| Beacon Lane

| Heswall

| Wirral

| Merseyside

| CH60 0EE

John Knight Glass Limited (Registered number: 01898755)

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 189,053 |  | 240,161 |  |

CURRENT ASSETS

Stocks | 193,430 |  | 214,998 |  |

Debtors | 5 | 563,346 |  | 377,854 |  |

Cash at bank and in hand | 331,626 |  | 579,953 |  |

1,088,402 |  | 1,172,805 |  |

CREDITORS

Amounts falling due within one year | 6 | 700,772 |  | 682,387 |  |

NET CURRENT ASSETS | 387,630 |  | 490,418 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 576,683 |  | 730,579 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (12,592 | ) | (19,657 | ) |

PROVISIONS FOR LIABILITIES | (39,563 | ) | (49,873 | ) |

NET ASSETS | 524,528 |  | 661,049 |  |

CAPITAL AND RESERVES

Called up share capital | 202 |  | 202 |  |

Capital redemption reserve | 32 |  | 32 |  |

Retained earnings | 524,294 |  | 660,815 |  |

SHAREHOLDERS' FUNDS | 524,528 |  | 661,049 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

John Knight Glass Limited (Registered number: 01898755)

Balance Sheet - continued

30 April 2025

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

G C Knight - Director

John Knight Glass Limited (Registered number: 01898755)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| John Knight Glass 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 33% on reducing balance, 25% on reducing balance, 20% on reducing balance and over term of lease

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

John Knight Glass Limited (Registered number: 01898755)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Deferred income

| Deferred income represents payments on account made by customers for work undertaken after the year end.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 30 (2024 - 33 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 711,180 |  |

| Additions | 62,385 |  |

| Disposals | (83,730 | ) |

| At 30 April 2025 | 689,835 |  |

| DEPRECIATION

| At 1 May 2024 | 471,019 |  |

| Charge for year | 70,048 |  |

| Eliminated on disposal | (40,285 | ) |

| At 30 April 2025 | 500,782 |  |

| NET BOOK VALUE

| At 30 April 2025 | 189,053 |  |

| At 30 April 2024 | 240,161 |  |

John Knight Glass Limited (Registered number: 01898755)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 71,385 |  |

| Additions | 62,385 |  |

| At 30 April 2025 | 133,770 |  |

| DEPRECIATION

| At 1 May 2024 | 15,073 |  |

| Charge for year | 26,492 |  |

| At 30 April 2025 | 41,565 |  |

| NET BOOK VALUE

| At 30 April 2025 | 92,205 |  |

| At 30 April 2024 | 56,312 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 530,513 |  | 346,839 |  |

| Other debtors | 32,833 |  | 31,015 |  |

563,346 |  | 377,854 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Hire purchase contracts (see note 8) | 54,308 |  | 35,322 |  |

| Trade creditors | 430,639 |  | 524,403 |  |

| Taxation and social security | 161,919 |  | 99,977 |  |

| Other creditors | 53,906 |  | 22,685 |  |

700,772 |  | 682,387 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Hire purchase contracts (see note 8) | 12,592 |  | 19,657 |  |

John Knight Glass Limited (Registered number: 01898755)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 30.4.25 |  | 30.4.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 54,308 |  | 35,322 |  |

| Between one and five years | 12,592 |  | 19,657 |  |

66,900 |  | 54,979 |  |

| Non-cancellable |

| operating leases |

| 30.4.25 |  | 30.4.24

£ | £ |

| Within one year | 48,470 |  | 56,436 |  |

| Between one and five years | 32,009 |  | 60,000 |  |

80,479 |  | 116,436 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.4.25 |  | 30.4.24

£ | £ |

| Hire purchase contracts | 66,900 |  | 54,979 |  |

| The hire purchase liability is secured on the asset concerned.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

| 30.4.25 |  | 30.4.24

£ | £ |

| J S Knight

| Balance outstanding at start of year | (3,490 | ) | (517 | ) |

| Amounts advanced | 9,505 |  | 48,897 |  |

| Amounts repaid | (7,000 | ) | (51,870 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (985 | ) | (3,490 | ) |

John Knight Glass Limited (Registered number: 01898755)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| Mrs B J Knight

| Balance outstanding at start of year | (983 | ) | 603 |  |

| Amounts advanced | 11,385 |  | 50,284 |  |

| Amounts repaid | (11,000 | ) | (51,870 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (598 | ) | (983 | ) |

| G C Knight

| Balance outstanding at start of year | 10,192 |  | 21,613 |  |

| Amounts advanced | 30,194 |  | 85,150 |  |

| Amounts repaid | (29,285 | ) | (96,571 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 11,101 |  | 10,192 |  |

| During the year, interest free, unsecured advances were made to / (from) the directors, and were repayable on demand.

11. | RELATED PARTY DISCLOSURES

| Shareholder Loan

| At the year-end, Mrs E Knight, a shareholder of the company, owed £11,101 (2024 - £10,192).

| Advances of £30,194 (2024- £85,492) were provided to Mrs Knight of which £29,285 (2024-£75,300) was repaid in the financial year.

| Related Company

| During the year the company billed and received management charges of £15,302 (2024 - £15,758) from John Knight Glazing Limited, a company in which Greg Knight is a director and shareholder.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

John Knight Glass Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of John Knight Glass Limited for the year ended 30 April 2025 which comprise the Profit & Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of John Knight Glass Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of John Knight Glass Limited and state those matters that we have agreed to state to the Board of Directors of John Knight Glass Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John Knight Glass Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that John Knight Glass Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of John Knight Glass Limited. You consider that John Knight Glass Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of John Knight Glass Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dufton Kellner Limited

Chartered Accountants

Barnston House

Beacon Lane

Heswall

Wirral

Merseyside

CH60 0EE

15 December 2025