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Registered number: 04929503
Glass Aftercare Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Michael Price Associates Limited
Glass Aftercare Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Glass Aftercare Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 04929503

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,103 |  | 18,703
|  |  | 14,103 |  | 18,703
CURRENT ASSETS
Stocks | 5 | 59,250 |  | 108,180 |
Debtors | 6 | 1,150,302 |  | 1,251,138 |
Cash at bank and in hand |  | 179,939 |  | 64,127 |
|  | 1,389,491 |  | 1,423,445 |
Creditors: Amounts Falling Due Within One Year | 7 | (767,282 ) |  | (748,557 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 622,209 |  | 674,888
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 636,312 |  | 693,591
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (157,043 ) |  | (235,583 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,526 ) |  | (4,676 )
NET ASSETS |  |  | 475,743 |  | 453,332
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 475,741 |  | 453,330
SHAREHOLDERS' FUNDS |  |  | 475,743 |  | 453,332

Page 1
Page 2
Glass Aftercare Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

R Milicevic Director
05/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Glass Aftercare Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Glass Aftercare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04929503 . The registered office is Np-105, Icentre Howard Way, Interchange Park, Newport Pagnell, MK16 9PY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Glass Aftercare Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 24)
22 24
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 292 | 24,762 | 2,247 | 40,171 | 67,472
Additions | - | - | - | 2,349 | 2,349
Disposals | - | (3,000 ) | - | - | (3,000 )
As at 31 October 2025 | 292 | 21,762 | 2,247 | 42,520 | 66,821
Depreciation
As at 1 November 2024 | 251 | 21,260 | 941 | 26,317 | 48,769
Provided during the period | 10 | 313 | 326 | 4,050 | 4,699
Disposals | - | (750 ) | - | - | (750 )
As at 31 October 2025 | 261 | 20,823 | 1,267 | 30,367 | 52,718
Net Book Value
As at 31 October 2025 | 31 | 939 | 980 | 12,153 | 14,103
As at 1 November 2024 | 41 | 3,502 | 1,306 | 13,854 | 18,703

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 59,250 |  | 108,180

Page 4
Page 5
Glass Aftercare Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 810,754 |  | 997,787
Prepayments and accrued income | 7,237 |  | 5,410
Other debtors | 26,104 |  | 14,268
VAT | 21,261 |  | -
Director's loan account | 200,204 |  | 138,952
Amounts owed by group undertakings | 84,742 |  | 94,721
| 1,150,302 |  | 1,251,138

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 335,138 |  | 240,522
Bank loans and overdrafts | 80,905 |  | 75,951
Corporation tax | 58,291 |  | 25,574
Other taxes and social security | 37,100 |  | 32,716
VAT | - |  | 1,154
Other creditors | 236,564 |  | 317,498
Accruals and deferred income | 19,284 |  | 55,142
| 767,282 |  | 748,557

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 157,043 |  | 235,583

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 5
Page 6
Glass Aftercare Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
11. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 November 2024 | 453,330
Profit for the year and total comprehensive income | 22,411
As at 31 October 2025 | 475,741

12. Ultimate Controlling Party
The company's ultimate controlling party is Integrasol Limited by virtue of its ownership of 100% of the issued share capital in the company.
13. Factored debts
Trade debts are factored with full recourse and recorded gross within current assets after making due provision for changes. A corresponding liability is recognised in respect of the amounts drawn from the factor.
The interest element of the factoring charging and other factoring costs are recognised as they accrue and charged to the profit and loss account.
Page 6