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Registered number: 03713327 WILTSHIRE GLASS & WINDOWS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
WILTSHIRE GLASS & WINDOWS LTD REGISTERED NUMBER: 03713327 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 455,500 |  | 495,384
|  |  | 455,500 |  | 495,384
Current assets |  |  |  |  |
Stocks | 6 | 310,000 |  | 289,552 |
Debtors: amounts falling due within one year | 7 | 709,414 |  | 540,647 |
Cash at bank and in hand | 8 | 2,702,999 |  | 2,001,686 |
|  | 3,722,413 |  | 2,831,885 |
Creditors: amounts falling due within one year | 9 | (887,003) |  | (755,256) |
Net current assets |  |  | 2,835,410 |  | 2,076,629
Total assets less current liabilities |  |  | 3,290,910 |  | 2,572,013
Net assets |  |  | 3,290,910 |  | 2,572,013
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,006 |  | 1,006
Profit and loss account |  |  | 3,289,904 |  | 2,571,007
|  |  | 3,290,910 |  | 2,572,013
Page 1
WILTSHIRE GLASS & WINDOWS LTD REGISTERED NUMBER: 03713327 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The director considers 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 director acknowledges his 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 27 January 2026.
................................................ D M Harrold
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
WILTSHIRE GLASS & WINDOWS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Wiltshire Glass & Windows Ltd is a private company limited by shares incorporated in England. The principal place of business is Unit 6, Parker's Close, Downton Industrial Estate, Salisbury, SP5 3RB. The principal activity of the Company throughout the year was that of the manufacture and retail of windows and doors. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised: Sale of goods Revenue 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 revenue 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. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
WILTSHIRE GLASS & WINDOWS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | 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.
| 2.6 | Taxation
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.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 4
WILTSHIRE GLASS & WINDOWS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | 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 30 (2024 - 29).
Page 5
WILTSHIRE GLASS & WINDOWS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 May 2024 | 115,155
| At 30 April 2025 | 115,155
| Amortisation |
| At 1 May 2024 | 115,155
| At 30 April 2025 | 115,155
| Net book value |
| At 30 April 2025 | -
| At 30 April 2024 | -
Page 6
WILTSHIRE GLASS & WINDOWS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Computer equipment
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 May 2024 | 158,875 | 1,046,614 | 208,350 | 187,181 | 98,168
| Additions | - | 41,254 | - | 18,274 | 2,921
| Disposals | - | (6,525) | - | - | -
| At 30 April 2025 | 158,875 | 1,081,343 | 208,350 | 205,455 | 101,089
| Depreciation |  |  |  |  |
| At 1 May 2024 | 12,791 | 838,286 | 77,242 | 180,844 | 94,641
| Charge for the year on owned assets | - | 62,695 | 26,222 | 7,044 | 4,772
| Disposals | - | (4,925) | - | - | -
| At 30 April 2025 | 12,791 | 896,056 | 103,464 | 187,888 | 99,413
| Net book value |  |  |  |  |
| At 30 April 2025 | 146,084 | 185,287 | 104,886 | 17,567 | 1,676
| At 30 April 2024 | 146,084 | 208,328 | 131,108 | 6,337 | 3,527
Page 7
WILTSHIRE GLASS & WINDOWS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 5.Tangible fixed assets (continued)
|  | Total
|  | £
| Cost or valuation |
| At 1 May 2024 | 1,699,188
| Additions | 62,449
| Disposals | (6,525)
| At 30 April 2025 | 1,755,112
| Depreciation |
| At 1 May 2024 | 1,203,804
| Charge for the year on owned assets | 100,733
| Disposals | (4,925)
| At 30 April 2025 | 1,299,612
| Net book value |
| At 30 April 2025 | 455,500
| At 30 April 2024 | 495,384
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Stock on hand | 310,000 | 289,552
|  | 310,000 | 289,552
Page 8
WILTSHIRE GLASS & WINDOWS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 426,685 | 330,386
| Other debtors | 190,973 | 78,731
| Prepayments and accrued income | 91,756 | 131,530
|  | 709,414 | 540,647
Included within other debtors due within one year is a loan to D M Harrold, the director, amounting to £4,467 (2024 - £24,386 owed by the Company). There were no conditions attached to the loan
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,702,999 | 2,001,686
|  | 2,702,999 | 2,001,686
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 370,470 | 357,270
| Corporation tax | 306,979 | 249,470
| Other taxation and social security | 131,985 | 95,388
| Other creditors | 70,476 | 45,834
| Accruals and deferred income | 7,093 | 7,294
|  | 887,003 | 755,256
Page 9
WILTSHIRE GLASS & WINDOWS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £18,065 (2024 - £17,497). Contributions totalling £3,040 (2024 - £2,820) were payable to the fund at the balance sheet date and are included in other creditors.
11. | Controlling party
The Company is controlled by the director, D M Harrold, by virtue of his shareholding as described in the director's report.
Page 10