Silverfin false false 31/05/2025 01/06/2024 31/05/2025 M F Ridgway 26/06/1997 12 February 2026 The principal activity of the Company during the financial year was the manufacture of double glazed sealed units for UPVC windows and related products. 03189220 2025-05-31 03189220 bus:Director1 2025-05-31 03189220 2024-05-31 03189220 core:CurrentFinancialInstruments 2025-05-31 03189220 core:CurrentFinancialInstruments 2024-05-31 03189220 core:Non-currentFinancialInstruments 2025-05-31 03189220 core:Non-currentFinancialInstruments 2024-05-31 03189220 core:ShareCapital 2025-05-31 03189220 core:ShareCapital 2024-05-31 03189220 core:RetainedEarningsAccumulatedLosses 2025-05-31 03189220 core:RetainedEarningsAccumulatedLosses 2024-05-31 03189220 core:PlantMachinery 2024-05-31 03189220 core:Vehicles 2024-05-31 03189220 core:OfficeEquipment 2024-05-31 03189220 core:ComputerEquipment 2024-05-31 03189220 core:PlantMachinery 2025-05-31 03189220 core:Vehicles 2025-05-31 03189220 core:OfficeEquipment 2025-05-31 03189220 core:ComputerEquipment 2025-05-31 03189220 bus:OrdinaryShareClass1 2025-05-31 03189220 2024-06-01 2025-05-31 03189220 bus:FilletedAccounts 2024-06-01 2025-05-31 03189220 bus:SmallEntities 2024-06-01 2025-05-31 03189220 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 03189220 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03189220 bus:Director1 2024-06-01 2025-05-31 03189220 core:PlantMachinery 2024-06-01 2025-05-31 03189220 core:Vehicles 2024-06-01 2025-05-31 03189220 core:OfficeEquipment 2024-06-01 2025-05-31 03189220 core:ComputerEquipment core:TopRangeValue 2024-06-01 2025-05-31 03189220 2023-06-01 2024-05-31 03189220 core:ComputerEquipment 2024-06-01 2025-05-31 03189220 core:CurrentFinancialInstruments 2024-06-01 2025-05-31 03189220 core:Non-currentFinancialInstruments 2024-06-01 2025-05-31 03189220 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 03189220 bus:OrdinaryShareClass1 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 03189220 (England and Wales)

# HOLTON HEATH GLASS LTD

### Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

HOLTON HEATH GLASS LTD

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

HOLTON HEATH GLASS LTD

## BALANCE SHEET

As at 31 May 2025
HOLTON HEATH GLASS LTD

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 24,140 |  | 27,615
|  | 24,140 |  | 27,615
Current assets |  |  |  |
Stocks | 4 | 33,167 |  | 35,576
Debtors | 5 | 138,066 |  | 99,553
Cash at bank and in hand |  | 62,015 |  | 15,428
|  | 233,248 |  | 150,557
Creditors: amounts falling due within one year | 6 | ( 253,086) |  | ( 192,704)
Net current liabilities |  | (19,838) |  | (42,147)
Total assets less current liabilities |  | 4,302 |  | (14,532)
Creditors: amounts falling due after more than one year | 7 | ( 1,667) |  | ( 11,667)
Net assets/(liabilities) |  | 2,635 |  | ( 26,199)
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 2,535 |  | ( 26,299 )
Total shareholders' funds/(deficit) |  | 2,635 |  | ( 26,199)

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Holton Heath Glass Ltd (registered number: 03189220) were approved and authorised for issue by the Director on 12 February 2026. They were signed on its behalf by:

M F Ridgway Director |

HOLTON HEATH GLASS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
HOLTON HEATH GLASS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Holton Heath Glass Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Hailey Centre Unit 16-19, 46 Holton Road Holton Heath, Trading Park Poole, BH16 6LT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

##### Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 10 % reducing balance
Vehicles | 25 % reducing balance
Office equipment | 25 % reducing balance
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 13 |  | 12

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 June 2024 | 130,270 |  | 32,570 |  | 34,521 |  | 25,563 |  | 222,924
At 31 May 2025 | 130,270 |  | 32,570 |  | 34,521 |  | 25,563 |  | 222,924
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 June 2024 | 107,412 |  | 27,901 |  | 34,433 |  | 25,563 |  | 195,309
Charge for the financial year | 2,285 |  | 1,168 |  | 22 |  | 0 |  | 3,475
At 31 May 2025 | 109,697 |  | 29,069 |  | 34,455 |  | 25,563 |  | 198,784
Net book value |  |  |  |  |  |  |  |  |
At 31 May 2025 | 20,573 |  | 3,501 |  | 66 |  | 0 |  | 24,140
At 31 May 2024 | 22,858 |  | 4,669 |  | 88 |  | 0 |  | 27,615

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 33,167 |  | 35,576

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 132,268 |  | 93,861
Other debtors | 5,798 |  | 5,692
| 138,066 |  | 99,553

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans and overdrafts | 10,000 |  | 15,251
Trade creditors | 192,358 |  | 144,062
Corporation tax | 7,669 |  | 2,320
Other taxation and social security | 30,574 |  | 20,309
Other creditors | 12,485 |  | 10,762
| 253,086 |  | 192,704

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 1,667 |  | 11,667

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100