Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 No description of principal activity 2024-05-01 false 15 15 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01049885 2024-05-01 2025-04-30 01049885 2023-05-01 2024-04-30 01049885 2025-04-30 01049885 2024-04-30 01049885 c:Director2 2024-05-01 2025-04-30 01049885 d:Buildings d:ShortLeaseholdAssets 2024-05-01 2025-04-30 01049885 d:PlantMachinery 2024-05-01 2025-04-30 01049885 d:PlantMachinery 2025-04-30 01049885 d:PlantMachinery 2024-04-30 01049885 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01049885 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 01049885 d:MotorVehicles 2024-05-01 2025-04-30 01049885 d:MotorVehicles 2025-04-30 01049885 d:MotorVehicles 2024-04-30 01049885 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01049885 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 01049885 d:FurnitureFittings 2024-05-01 2025-04-30 01049885 d:FurnitureFittings 2025-04-30 01049885 d:FurnitureFittings 2024-04-30 01049885 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01049885 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 01049885 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01049885 d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 01049885 d:CurrentFinancialInstruments 2025-04-30 01049885 d:CurrentFinancialInstruments 2024-04-30 01049885 d:Non-currentFinancialInstruments 2025-04-30 01049885 d:Non-currentFinancialInstruments 2024-04-30 01049885 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 01049885 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 01049885 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 01049885 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 01049885 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-04-30 01049885 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 01049885 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-04-30 01049885 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-04-30 01049885 d:ShareCapital 2025-04-30 01049885 d:ShareCapital 2024-04-30 01049885 d:RetainedEarningsAccumulatedLosses 2025-04-30 01049885 d:RetainedEarningsAccumulatedLosses 2024-04-30 01049885 c:FRS102 2024-05-01 2025-04-30 01049885 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 01049885 c:FullAccounts 2024-05-01 2025-04-30 01049885 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 01049885 d:WithinOneYear 2025-04-30 01049885 d:WithinOneYear 2024-04-30 01049885 2 2024-05-01 2025-04-30 01049885 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-04-30 01049885 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-04-30 01049885 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-04-30 01049885 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-30 01049885 d:LeasedAssetsHeldAsLessee 2025-04-30 01049885 d:LeasedAssetsHeldAsLessee 2024-04-30 01049885 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 01049885 SHARD END GLASS & GLAZING CO LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
SHARD END GLASS & GLAZING CO LIMITED REGISTERED NUMBER: 01049885 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 66,007 |  | 56,539
|  |  | 66,007 |  | 56,539
Current assets |  |  |  |  |
Stocks | 5 | 38,565 |  | 46,315 |
Debtors: amounts falling due within one year | 6 | 182,476 |  | 232,614 |
Cash at bank and in hand | 7 | 8,003 |  | 69,857 |
|  | 229,044 |  | 348,786 |
Creditors: amounts falling due within one year | 8 | (121,414) |  | (165,369) |
Net current assets |  |  | 107,630 |  | 183,417
Total assets less current liabilities |  |  | 173,637 |  | 239,956
Creditors: amounts falling due after more than one year | 9 |  | (56,523) |  | (10,787)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (5,000) |  | (14,000) |
|  |  | (5,000) |  | (14,000)
Net assets |  |  | 112,114 |  | 215,169
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 502 |  | 502
Profit and loss account |  |  | 111,612 |  | 214,667
|  |  | 112,114 |  | 215,169
Page 1
SHARD END GLASS & GLAZING CO LIMITED REGISTERED NUMBER: 01049885 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 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 by:
M T Rogers
Director
Date: 26 January 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
SHARD END GLASS & GLAZING CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Shard End Glass & Glazing Co Limited (the company) is a limited liability company incorporated and domiciled in the United Kingdom. The address of its registered office is: Unit 70 Birch Road East Witton Birmingham B6 7DB The principal activity of the company is that of glass and glazing installers. The financial statements have been prepared on a going concern basis under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 30 April 2025 (2024: year ended 30 April 2024). The following principal accounting policies have been applied: 2.Accounting policies
| 2.1 | Going concern
The directors have considered the financial position and future prospects of the company for twelve months from the date of approval of the accounts and believe that the company has access to sufficient resource and support from its directors and thus continue to adopt the going concern basis. Page 3
SHARD END GLASS & GLAZING CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 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. Rendering of services Turnover 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 turnover 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 | Operating leases
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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. Page 4
SHARD END GLASS & GLAZING CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | 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. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | 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, using the straight-line method and reducing balance method. Depreciation is provided on the following basis:
|  |  |  | Short term leasehold property | - | over term of the lease
|  |  |  | Plant and machinery | - | 20% straight line
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Office equipment | - | 33.3% 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. Page 5
SHARD END GLASS & GLAZING CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 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. 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.
| 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 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.
3. | Employees
| The average monthly number of employees, including directors, during the year was 15 (2024 - 15).
Page 6
SHARD END GLASS & GLAZING CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Plant & machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 May 2024 | 89,208 | 151,385 | 21,971 | 262,564
| Additions | 24,446 | 650 | - | 25,096
| At 30 April 2025 | 113,654 | 152,035 | 21,971 | 287,660
| Depreciation |  |  |  |
| At 1 May 2024 | 85,387 | 99,211 | 21,427 | 206,025
| Charge for the year on owned assets | 2,320 | 7,850 | 272 | 10,442
| Charge for the year on financed assets | - | 5,186 | - | 5,186
| At 30 April 2025 | 87,707 | 112,247 | 21,699 | 221,653
| Net book value |  |  |  |
| At 30 April 2025 | 25,947 | 39,788 | 272 | 66,007
| At 30 April 2024 | 3,821 | 52,174 | 544 | 56,539
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant and machinery | 10,000 | -
| Motor vehicles | - | 20,744
|  | 10,000 | 20,744
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 38,565 | 46,315
|  | 38,565 | 46,315
Page 7
SHARD END GLASS & GLAZING CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 151,177 | 207,388
| Other debtors | 16,085 | 467
| Prepayments and accrued income | 15,214 | 24,759
|  | 182,476 | 232,614
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 8,003 | 69,857
|  | 8,003 | 69,857
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 24,000 | 10,000
| Trade creditors | 56,353 | 85,035
| Corporation tax | - | 16,500
| Other taxation and social security | 27,284 | 29,315
| Obligations under finance lease and hire purchase contracts | 5,117 | 11,756
| Other creditors | 3,010 | 7,113
| Accruals and deferred income | 5,650 | 5,650
|  | 121,414 | 165,369
Page 8
SHARD END GLASS & GLAZING CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 52,469 | 10,787
| Net obligations under finance leases and hire purchase contracts | 4,054 | -
|  | 56,523 | 10,787
| Net obligations under finance leases and hire purchase contracts amounting to £9,171 (2024: £11,756) are secured against the assets to which they relate. The bank loans consist of an unsecured Bounce Back Loan bearing interest at 2.5% above base rate and an unsecured Midlands Engine Investment Fund Loan bearing interest at 12% above base rate.
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Amounts falling due within one year | 24,000 | 10,000
| Amount falling due 1-2 years | 14,381 | 10,787
| Amounts falling due 2-5 years | 38,088 | -
|  | 76,469 | 20,787
11. | Pension commitments
The Company operates defined contribution pension schemes. The assets of the schemes are held separately from those of the Company in independently administered funds. The pension cost charge represents contributions payable by the Company to the funds and amounted to £6,767 (2024: £8,321). Contributions totalling £1,051 (2024: £701) were payable to the funds at the balance sheet date and are included in creditors. Additionally, a £80,000 contribution was paid into a directors pension fund during the year. Page 9
SHARD END GLASS & GLAZING CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
12. | Commitments under operating leases
| At 30 April 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 | 24,500 | 24,500
|  | 24,500 | 24,500
13. | Related party transactions
| Dividends of £6,000 (2024: £18,000) were paid to a director during the period. During the period the property from which the company operate was acquired by one of the directors pension funds.
Page 10