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Company Registration No. 4476870 (England and Wales)
GLASSMOON LTD Unaudited accounts for the year ended 30 September 2025
GLASSMOON LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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GLASSMOON LTD Company Information for the year ended 30 September 2025
Directors
Mr R Knowles Mrs V Knowles
Secretary
Mrs V Knowles
Company Number
4476870 (England and Wales)
Registered Office
UNIT 1 ACTONS WALK WOOD STREET WIGAN LANCASHIRE WN3 4HL
Accountants
P A Hull & Co Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of GLASSMOON LTD for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GLASSMOON LTD for the year ended 30 September 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
P A Hull & Co Chartered Accountants Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA 5 March 2026
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GLASSMOON LTD Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
-
342
Tangible assets
5
20,132
25,204
20,132
25,546
Current assets
Inventories
21,600
12,500
Debtors
-
2,286
Cash at bank and in hand
24,166
15,387
45,766
30,173
Creditors: amounts falling due within one year
(37,364)
(34,125)
Net current assets/(liabilities)
8,402
(3,952)
Total assets less current liabilities
28,534
21,594
Creditors: amounts falling due after more than one year
(7,768)
(9,774)
Provisions for liabilities
Deferred tax
(3,825)
(4,789)
Net assets
16,941
7,031
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
16,841
6,931
Shareholders' funds
16,941
7,031
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2026 and were signed on its behalf by
Mr R Knowles Director Company Registration No. 4476870
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GLASSMOON LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
GLASSMOON LTD is a private company, limited by shares, registered in England and Wales, registration number 4476870. The registered office is UNIT 1 ACTONS WALK, WOOD STREET, WIGAN, LANCASHIRE, WN3 4HL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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GLASSMOON LTD Notes to the Accounts for the year ended 30 September 2025
4
Intangible fixed assets
Total
£
Cost
At 1 October 2024
7,400
At 30 September 2025
7,400
Amortisation
At 1 October 2024
7,058
Charge for the year
342
At 30 September 2025
7,400
Net book value
At 30 September 2025
-
At 30 September 2024
342
5
Tangible fixed assets
Total
£
Cost or valuation
At 1 October 2024
57,518
Additions
1,732
Disposals
(1,030)
At 30 September 2025
58,220
Depreciation
At 1 October 2024
32,314
Charge for the year
6,518
On disposals
(744)
At 30 September 2025
38,088
Net book value
At 30 September 2025
20,132
At 30 September 2024
25,204
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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