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COMPANY REGISTRATION NUMBER: 06439468

Glass & Sealed Unit Centre Limited

Unaudited financial statements

31 January 2026

Glass & Sealed Unit Centre Limited

Statement of financial position

31 January 2026

| 2026 | 2025
Note | £ | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 10,000 |  | 15,000
Tangible assets | 6 |  | 29,101 |  | 41,612
|  | ------- |  | -------
|  | 39,101 |  | 56,612

Current assets

Stocks | 26,500 |  | 20,791 |
Debtors | 7 | 102,967 |  | 112,684 |
Cash at bank and in hand | 146,173 |  | 153,071 |
| --------- |  | --------- |
| 275,640 |  | 286,546 |

Creditors: Amounts falling due within one year | 8 | ( 124,388) |  | ( 125,690) |
| --------- |  | --------- |
Net current assets |  | 151,252 |  | 160,856
|  | --------- |  | ---------
Total assets less current liabilities |  | 190,353 |  | 217,468

Provisions

Taxation including deferred tax |  | ( 7,216) |  | ( 10,403)
|  | --------- |  | ---------
Net assets |  | 183,137 |  | 207,065
|  | --------- |  | ---------

Capital and reserves

Called up share capital |  | 100 |  | 100
Profit and loss account |  | 183,037 |  | 206,965
|  | --------- |  | ---------
Shareholders funds |  | 183,137 |  | 207,065
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 January 2026 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 year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Glass & Sealed Unit Centre Limited

Statement of financial position (continued)

31 January 2026
These financial statements were approved by the board of directors and authorised for issue on 11 May 2026 , and are signed on behalf of the board by:

S Pitcher |
Director |

Company registration number: 06439468

Glass & Sealed Unit Centre Limited

Notes to the financial statements

Year ended 31 January 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 21, Oakwood Industrial Centre, Harling Road, Snetterton, Norfolk, NR16 2JU.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Fixtures & fittings | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of employees during the year was 7 (2025: 7 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 February 2025 and 31 January 2026 | 100,000
| ---------
Amortisation |
At 1 February 2025 | 85,000
Charge for the year | 5,000
| ---------
At 31 January 2026 | 90,000
| ---------
Carrying amount |
At 31 January 2026 | 10,000
| ---------
At 31 January 2025 | 15,000
| ---------

6. Tangible assets

| Plant and machinery | Fixtures & fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 February 2025 | 33,372 | 785 | 86,990 | 2,808 | 123,955
Disposals | – | – | ( 14,067) | – | ( 14,067)
| ------- | ---- | ------- | ------ | ---------
At 31 January 2026 | 33,372 | 785 | 72,923 | 2,808 | 109,888
| ------- | ---- | ------- | ------ | ---------
Depreciation |  |  |  |  |
At 1 February 2025 | 30,417 | 349 | 49,582 | 1,995 | 82,343
Charge for the year | 738 | 109 | 8,710 | 382 | 9,939
Disposals | – | – | ( 11,495) | – | ( 11,495)
| ------- | ---- | ------- | ------ | ---------
At 31 January 2026 | 31,155 | 458 | 46,797 | 2,377 | 80,787
| ------- | ---- | ------- | ------ | ---------
Carrying amount |  |  |  |  |
At 31 January 2026 | 2,217 | 327 | 26,126 | 431 | 29,101
| ------- | ---- | ------- | ------ | ---------
At 31 January 2025 | 2,955 | 436 | 37,408 | 813 | 41,612
| ------- | ---- | ------- | ------ | ---------

7. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 101,796 | 109,536
Other debtors | 1,171 | 3,148
| --------- | ---------
| 102,967 | 112,684
| --------- | ---------

8. Creditors: Amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 32,982 | 42,492
Social security and other taxes | 28,314 | 26,152
Other creditors | 63,092 | 57,046
| --------- | ---------
| 124,388 | 125,690
| --------- | ---------

9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2026 | 2025
| £ | £
Not later than 1 year | – | 5,850
| ---- | ------