Company registration number 01720579 (England and Wales)
GLASS SHEARING SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
GLASS SHEARING SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
GLASS SHEARING SERVICES LIMITED
BALANCE SHEET
AS AT
25 APRIL 2026
25 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment properties
3
87,500
87,500
Current assets
Debtors
4
16
16
Cash at bank and in hand
9,497
4,213
9,513
4,229
Creditors: amounts falling due within one year
5
(24,268)
(8,474)
Net current liabilities
(14,755)
(4,245)
Total assets less current liabilities
72,745
83,255
Provisions for liabilities
(14,742)
(14,742)
Net assets
58,003
68,513
Capital and reserves
Called up share capital
100
100
Fair value reserve
57,881
57,881
Profit and loss reserves
22
10,532
Total equity
58,003
68,513

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 25 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 22 April 2026
Mrs P A Wigg
Director
Company Registration No. 01720579
GLASS SHEARING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 APRIL 2026
- 2 -
1
Accounting policies
Company information

Glass Shearing Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bay Tree House, 12 St Mary's Road, Long Ditton, Surbiton, Surrey, KT6 5EY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and other sales taxes.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
GLASS SHEARING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 25 APRIL 2026
- 3 -
3
Investment property
2026
£
Fair value
At 1 April 2025 and 25 April 2026
87,500

Investment property comprises a workshop. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 March 202 5 by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
16
16
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
1,010
1,160
Other creditors
23,258
7,314
24,268
8,474
2026-04-25 2025-04-01 false false false 22 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs Patricia Ann Wigg Mrs P A Wigg 01720579 2025-04-01 2026-04-25 01720579 2026-04-25 01720579 2025-03-31 01720579 core:CurrentFinancialInstruments core:WithinOneYear 2026-04-25 01720579 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 01720579 core:CurrentFinancialInstruments 2026-04-25 01720579 core:CurrentFinancialInstruments 2025-03-31 01720579 core:ShareCapital 2026-04-25 01720579 core:ShareCapital 2025-03-31 01720579 core:RevaluationReserve 2026-04-25 01720579 core:RevaluationReserve 2025-03-31 01720579 core:RetainedEarningsAccumulatedLosses 2026-04-25 01720579 core:RetainedEarningsAccumulatedLosses 2025-03-31 01720579 bus:Director1 2025-04-01 2026-04-25 01720579 2024-04-01 2025-03-31 01720579 2025-03-31 01720579 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-04-25 01720579 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-04-25 01720579 bus:FRS102 2025-04-01 2026-04-25 01720579 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-04-25 01720579 bus:CompanySecretary1 2025-04-01 2026-04-25 01720579 bus:FullAccounts 2025-04-01 2026-04-25 xbrli:pure xbrli:shares iso4217:GBP