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COMPANY REGISTRATION NUMBER: 07063296

GB ARCHITECTURAL (CLADDING PRODUCTS) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 June 2025

GB ARCHITECTURAL (CLADDING PRODUCTS) LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025

CONTENTS | PAGE

Statement of financial position | 1

Notes to the financial statements | 3

GB ARCHITECTURAL (CLADDING PRODUCTS) LIMITED

STATEMENT OF FINANCIAL POSITION

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 130,279 |  | 173,806

CURRENT ASSETS

Stocks | 6 | 464,668 |  | 905,341 |
Debtors | 7 | 1,084,049 |  | 557,680 |
Cash at bank and in hand | 456,957 |  | 283,322 |
| ------------- |  | ------------- |
| 2,005,674 |  | 1,746,343 |

CREDITORS: amounts falling due within one year | 8 | 1,947,749 |  | 1,603,062 |
| ------------- |  | ------------- |
NET CURRENT ASSETS |  | 57,925 |  | 143,281
|  | ---------- |  | ----------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 188,204 |  | 317,087

CREDITORS: amounts falling due after more than one year | 9 |  | 27,882 |  | 109,575

PROVISIONS

Taxation including deferred tax | 10 |  | 15,062 |  | 20,581
|  | ---------- |  | ----------
NET ASSETS |  | 145,260 |  | 186,931
|  | ---------- |  | ----------

GB ARCHITECTURAL (CLADDING PRODUCTS) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

CAPITAL AND RESERVES

Called up share capital | 12 |  | 82 |  | 82
Capital redemption reserve |  | 20 |  | 20
Profit and loss account |  | 145,158 |  | 186,829
|  | ---------- |  | ----------
SHAREHOLDERS FUNDS |  | 145,260 |  | 186,931
|  | ---------- |  | ----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 13 January 2026 , and are signed on behalf of the board by:

K P Heaton
Director

Company registration number: 07063296

GB ARCHITECTURAL (CLADDING PRODUCTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Spen Valley Works, Carr Street, Liversedge, West Yorkshire, WF15 6EE.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements, accounting estimates or assumptions that have a significant impact on the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Current and deferred tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold property | - | 10% straight line
| Plant and machinery | - | 20% straight line
| Fixtures and fittings | - | 33% straight line
| Motor vehicles | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 53 (2024: 55 ).
5. TANGIBLE ASSETS

| Land and buildings | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 July 2024 | 223,260 | 314,344 | 27,920 | 149,228 | 714,752
Additions | – | 25,633 | – | – | 25,633
Disposals | – | – | – | ( 21,363) | ( 21,363)
| ---------- | ---------- | --------- | ---------- | ----------
At 30 June 2025 | 223,260 | 339,977 | 27,920 | 127,865 | 719,022
| ---------- | ---------- | --------- | ---------- | ----------
Depreciation |  |  |  |  |
At 1 July 2024 | 135,262 | 300,924 | 24,999 | 79,761 | 540,946
Charge for the year | 14,548 | 13,127 | 1,385 | 29,419 | 58,479
Disposals | – | – | – | ( 10,682) | ( 10,682)
| ---------- | ---------- | --------- | ---------- | ----------
At 30 June 2025 | 149,810 | 314,051 | 26,384 | 98,498 | 588,743
| ---------- | ---------- | --------- | ---------- | ----------
Carrying amount |  |  |  |  |
At 30 June 2025 | 73,450 | 25,926 | 1,536 | 29,367 | 130,279
| ---------- | ---------- | --------- | ---------- | ----------
At 30 June 2024 | 87,998 | 13,420 | 2,921 | 69,467 | 173,806
| ---------- | ---------- | --------- | ---------- | ----------

6. STOCKS

| 2025 | 2024
| £ | £
Raw materials and consumables | 464,668 | 905,341
| ---------- | ----------

7. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 1,070,898 | 537,523
Other debtors | 13,151 | 20,157
| ------------- | ----------
| 1,084,049 | 557,680
| ------------- | ----------

8. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 707,106 | 328,043
Trade creditors | 615,015 | 719,365
Accruals and deferred income | 76,000 | 65,303
Corporation tax | 93,768 | 106,551
Social security and other taxes | 351,543 | 253,268
Obligations under finance leases and hire purchase contracts | 21,238 | 24,750
Director loan accounts | 66,728 | 74,194
Other creditors | 16,351 | 31,588
| ------------- | -------------
| 1,947,749 | 1,603,062
| ------------- | -------------

Included in creditors is £653,325 (2024 - £262,063) secured by a fixed and floating charge over the company's assets.
9. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 53,781
Obligations under finance leases and hire purchase contracts | 27,882 | 55,794
| --------- | ----------
| 27,882 | 109,575
| --------- | ----------

10. PROVISIONS

| Deferred tax (note 11)
| £
At 1 July 2024 | 20,581
Charge against provision | ( 5,519)
| ---------
At 30 June 2025 | 15,062
| ---------

11. DEFERRED TAX
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions (note 10) | 15,062 | 20,581
| --------- | ---------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | 15,062 | 20,581
| --------- | ---------

12. CALLED UP SHARE CAPITAL
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
'A' Ordinary shares of £ 1 each | 40 | 40 | 40 | 40
'B' Ordinary shares of £ 1 each | 40 | 40 | 40 | 40
'C' Ordinary shares of £ 1 each | 1 | 1 | 1 | 1
'D' Ordinary shares of £ 1 each | 1 | 1 | 1 | 1
| ---- | ---- | ---- | ----
| 82 | 82 | 82 | 82
| ---- | ---- | ---- | ----

13. OPERATING LEASES
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 8,467 | 12,127
Later than 1 year and not later than 5 years | 1,075 | 9,542
| ------- | ---------
| 9,542 | 21,669
| ------- | ---------

14.DIRECTORS' ADVANCES, CREDITS AND GUARANTEES
During the year the directors had unsecured interest free loans with the company which are repayable on demand. All loans were in credit throughout the year.