Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2024-09-01 false The Company's principal activity during the year continued to be supply and installation of heat conversion products.15 13 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02025589 2024-09-01 2025-08-31 02025589 2023-09-01 2024-08-31 02025589 2025-08-31 02025589 2024-08-31 02025589 c:Director2 2024-09-01 2025-08-31 02025589 d:PlantMachinery 2024-09-01 2025-08-31 02025589 d:PlantMachinery 2025-08-31 02025589 d:PlantMachinery 2024-08-31 02025589 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 02025589 d:MotorVehicles 2024-09-01 2025-08-31 02025589 d:MotorVehicles 2025-08-31 02025589 d:MotorVehicles 2024-08-31 02025589 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 02025589 d:FurnitureFittings 2024-09-01 2025-08-31 02025589 d:FurnitureFittings 2025-08-31 02025589 d:FurnitureFittings 2024-08-31 02025589 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 02025589 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 02025589 d:CurrentFinancialInstruments 2025-08-31 02025589 d:CurrentFinancialInstruments 2024-08-31 02025589 d:Non-currentFinancialInstruments 2025-08-31 02025589 d:Non-currentFinancialInstruments 2024-08-31 02025589 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 02025589 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 02025589 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 02025589 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 02025589 d:ShareCapital 2025-08-31 02025589 d:ShareCapital 2024-08-31 02025589 d:RetainedEarningsAccumulatedLosses 2025-08-31 02025589 d:RetainedEarningsAccumulatedLosses 2024-08-31 02025589 d:AcceleratedTaxDepreciationDeferredTax 2025-08-31 02025589 d:OtherDeferredTax 2025-08-31 02025589 c:OrdinaryShareClass1 2024-09-01 2025-08-31 02025589 c:OrdinaryShareClass1 2025-08-31 02025589 c:FRS102 2024-09-01 2025-08-31 02025589 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 02025589 c:FullAccounts 2024-09-01 2025-08-31 02025589 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 02025589 2 2024-09-01 2025-08-31 02025589 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 02025589 INTERGLOW (CONTRACTS) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
INTERGLOW (CONTRACTS) LIMITED REGISTERED NUMBER: 02025589 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 80,877 |  | 67,649
|  |  | 80,877 |  | 67,649
CURRENT ASSETS |  |  |  |  |
Stocks | 5 | 64,863 |  | 170,107 |
Debtors: amounts falling due within one year | 6 | 863,833 |  | 289,841 |
Bank and cash balances |  | 89,624 |  | 123,454 |
|  | 1,018,320 |  | 583,402 |
Creditors: amounts falling due within one year | 7 | (365,665) |  | (162,430) |
NET CURRENT ASSETS |  |  | 652,655 |  | 420,972
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 733,532 |  | 488,621
Creditors: amounts falling due after more than one year | 8 |  | - |  | (9,640)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 9 | (13,853) |  | - |
|  |  | (13,853) |  | -
NET ASSETS |  |  | 719,679 |  | 478,981
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 719,579 |  | 478,881
|  |  | 719,679 |  | 478,981
Page 1
INTERGLOW (CONTRACTS) LIMITED REGISTERED NUMBER: 02025589 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 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 profit and loss account 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:
Mr M J Webb
Director
Date: 13 February 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
INTERGLOW (CONTRACTS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | GENERAL INFORMATION
Interglow (Contracts) Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Shepreth Road, Fowlmere, Royston, Hertfordshire, SG8 7TQ. The Company's functional and presentational currency is GBP. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | 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.
| 2.3 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 15% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 33% reducing balance
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 3
INTERGLOW (CONTRACTS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | 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.
| 2.5 | DEBTORS
Short term debtors are measured at transaction price, less any impairment.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.9 | 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
INTERGLOW (CONTRACTS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.10 | 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.
| 2.11 | 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.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 15 (2024 - 13).
Page 5
INTERGLOW (CONTRACTS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| COST OR VALUATION |  |  |  |
| At 1 September 2024 | 41,645 | 115,303 | 39,055 | 196,003
| Additions | 1,206 | 38,990 | 8,719 | 48,915
| Disposals | - | (39,714) | (8,051) | (47,765)
| At 31 August 2025 | 42,851 | 114,579 | 39,723 | 197,153
| DEPRECIATION |  |  |  |
| At 1 September 2024 | 33,210 | 60,577 | 34,567 | 128,354
| Charge for the year on owned assets | 1,440 | 17,172 | 2,260 | 20,872
| Disposals | - | (25,596) | (7,354) | (32,950)
| At 31 August 2025 | 34,650 | 52,153 | 29,473 | 116,276
| NET BOOK VALUE |  |  |  |
| At 31 August 2025 | 8,201 | 62,426 | 10,250 | 80,877
| At 31 August 2024 | 8,435 | 54,726 | 4,488 | 67,649
5. | STOCKS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 16,979 | 27,827
| Work in progress | 47,884 | 142,280
|  | 64,863 | 170,107
Page 6
INTERGLOW (CONTRACTS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 741,804 | 176,420
| Amounts owed by group undertakings | 22,895 | 32,583
| Other debtors | 86,468 | 68,495
| Prepayments and accrued income | 12,666 | 12,343
|  | 863,833 | 289,841
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 9,640 | 10,268
| Trade creditors | 82,744 | 29,463
| Corporation tax | 31,129 | -
| Other taxation and social security | 22,274 | 11,579
| Other creditors | 108,960 | 85,341
| Accruals and deferred income | 110,918 | 25,779
|  | 365,665 | 162,430
| 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 balance owed to the pension fund at the year end was £1,651 (2024 - £1,935). Bank loans includes a Government back 'bounce back' loan, which was drawn down in July 2020. This loan is 100% guaranteed by the government and there will be no fees or interest payable in the first 12 months. After this 12 month period, interest has been charged at 2.5% per annum. The first instalment was paid in August 2021.
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 9,640
|  | - | 9,640
Page 7
INTERGLOW (CONTRACTS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
9. | DEFERRED TAXATION
|  | 2025
|  | £
| Charged to profit or loss | 13,853
| AT END OF YEAR | 13,853
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025
|  |  |  |  | £
| Accelerated capital allowances | 14,009
| Short-term timing differences | (156)
|  | 13,853
10. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 Ordinary shares of £1 each | 100 | 100
Page 8