Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04294988 G J Small L Small iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04294988 2024-10-31 04294988 2025-10-31 04294988 2024-11-01 2025-10-31 04294988 frs-core:CurrentFinancialInstruments 2025-10-31 04294988 frs-core:Non-currentFinancialInstruments 2025-10-31 04294988 frs-core:ComputerEquipment 2025-10-31 04294988 frs-core:ComputerEquipment 2024-11-01 2025-10-31 04294988 frs-core:ComputerEquipment 2024-10-31 04294988 frs-core:FurnitureFittings 2025-10-31 04294988 frs-core:FurnitureFittings 2024-11-01 2025-10-31 04294988 frs-core:FurnitureFittings 2024-10-31 04294988 frs-core:NetGoodwill 2025-10-31 04294988 frs-core:NetGoodwill 2024-11-01 2025-10-31 04294988 frs-core:NetGoodwill 2024-10-31 04294988 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 04294988 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 04294988 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 04294988 frs-core:MotorVehicles 2025-10-31 04294988 frs-core:MotorVehicles 2024-11-01 2025-10-31 04294988 frs-core:MotorVehicles 2024-10-31 04294988 frs-core:PlantMachinery 2025-10-31 04294988 frs-core:PlantMachinery 2024-11-01 2025-10-31 04294988 frs-core:PlantMachinery 2024-10-31 04294988 frs-core:OtherReservesSubtotal 2025-10-31 04294988 frs-core:ShareCapital 2025-10-31 04294988 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04294988 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04294988 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04294988 frs-bus:SmallEntities 2024-11-01 2025-10-31 04294988 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04294988 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04294988 frs-bus:Director1 2024-11-01 2025-10-31 04294988 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 04294988 frs-countries:EnglandWales 2024-11-01 2025-10-31 04294988 2023-10-31 04294988 2024-10-31 04294988 2023-11-01 2024-10-31 04294988 frs-core:CurrentFinancialInstruments 2024-10-31 04294988 frs-core:Non-currentFinancialInstruments 2024-10-31 04294988 frs-core:OtherReservesSubtotal 2024-10-31 04294988 frs-core:ShareCapital 2024-10-31 04294988 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 04294988
Global Glass & Windows Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
The Boss Partnership
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04294988
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 109,368 120,679
Investment Properties 6 100,000 100,000
209,368 220,679
CURRENT ASSETS
Stocks 7 300 300
Debtors 8 541,943 477,051
Cash at bank and in hand 445,227 392,060
987,470 869,411
Creditors: Amounts Falling Due Within One Year 9 (105,043 ) (178,203 )
NET CURRENT ASSETS (LIABILITIES) 882,427 691,208
TOTAL ASSETS LESS CURRENT LIABILITIES 1,091,795 911,887
Creditors: Amounts Falling Due After More Than One Year 10 - (2,519 )
NET ASSETS 1,091,795 909,368
CAPITAL AND RESERVES
Called up share capital 11 100 100
Other reserves 28,350 28,350
Profit and Loss Account 1,063,345 880,918
SHAREHOLDERS' FUNDS 1,091,795 909,368
Page 1
Page 2
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
G J Small
Director
29th April 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Global Glass & Windows Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04294988 . The registered office is Unit 14 Hyssop Close, Cannock, Staffordshire, WS11 7FB.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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:
Freehold 2% SL
Plant & Machinery 25% RB
Motor Vehicles 25% RB
Fixtures & Fittings 15% RB
Computer Equipment 25% RB
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 110,000
As at 31 October 2025 110,000
Amortisation
As at 1 November 2024 110,000
As at 31 October 2025 110,000
...CONTINUED
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Net Book Value
As at 31 October 2025 -
As at 1 November 2024 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2024 83,497 27,752 103,195 381
Additions - 2,121 - 357
As at 31 October 2025 83,497 29,873 103,195 738
Depreciation
As at 1 November 2024 13,123 23,997 58,972 152
Provided during the period 1,670 1,024 11,056 53
As at 31 October 2025 14,793 25,021 70,028 205
Net Book Value
As at 31 October 2025 68,704 4,852 33,167 533
As at 1 November 2024 70,374 3,755 44,223 229
Computer Equipment Total
£ £
Cost
As at 1 November 2024 9,585 224,410
Additions 539 3,017
As at 31 October 2025 10,124 227,427
Depreciation
As at 1 November 2024 7,487 103,731
Provided during the period 525 14,328
As at 31 October 2025 8,012 118,059
Net Book Value
As at 31 October 2025 2,112 109,368
As at 1 November 2024 2,098 120,679
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6. Investment Property
2025
£
Fair Value
As at 1 November 2024 and 31 October 2025 100,000
7. Stocks
2025 2024
£ £
Stock 300 300
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,134 22,331
Amounts recoverable on contracts - 8,931
Other debtors 537,809 445,789
541,943 477,051
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,557 29,379
Bank loans and overdrafts 2,479 4,230
Other creditors 31,886 78,296
Taxation and social security 64,121 66,298
105,043 178,203
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,519
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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