Filleted

Registration number: 11168456

Glow Fire Stove Installations Ltd

trading as Glow

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Financial Statements	4 to 8

Glow Fire Stove Installations Ltd

trading as Glow

Company Information

Director

Mr Andrew Bohdan Pawluk

Registered office

Suite 3 & 6 Block B Llys y Barcud Cross Hands SA14 6RX

Glow Fire Stove Installations Ltd

trading as Glow

(Registration number: 11168456)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	5	3,185	3,185
Tangible assets	6	35,817	34,888
		39,002	38,073
Current assets
Stocks	7	5,000	2,500
Debtors	8	70	-
Cash at bank and in hand		73,710	77,039
		78,780	79,539
Creditors: Amounts falling due within one year	9	(54,281)	(38,074)
Net current assets		24,499	41,465
Net assets		63,501	79,538
Capital and reserves
Called up share capital		1	1
Profit and loss account		63,500	79,537
Total equity		63,501	79,538

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Glow Fire Stove Installations Ltd

trading as Glow

(Registration number: 11168456)
Balance Sheet as at 31 January 2026

Approved and authorised by the director on 30 April 2026
 

......................................... Mr Andrew Bohdan Pawluk Director

Glow Fire Stove Installations Ltd

trading as Glow

Notes to the Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 3 & 6
Block B
Llys y Barcud
Cross Hands
SA14 6RX

These financial statements were authorised for issue by the director on 30 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Glow Fire Stove Installations Ltd

trading as Glow

Notes to the Financial Statements for the Year Ended 31 January 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% reducing balance
Plant and machinery	20% reducing balance
Office equipment	20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Glow Fire Stove Installations Ltd

trading as Glow

Notes to the Financial Statements for the Year Ended 31 January 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2025 - 6).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	6,175	8,643

Glow Fire Stove Installations Ltd

trading as Glow

Notes to the Financial Statements for the Year Ended 31 January 2026

5	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 February 2025	3,185	3,185
At 31 January 2026	3,185	3,185
Amortisation
Carrying amount
At 31 January 2026	3,185	3,185
At 31 January 2025	3,185	3,185

Revalued assets for the year ended 31 January 2025

6	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	42,384	1,267	27,659	71,310
Additions	292	-	16,490	16,782
Disposals	(13,950)	-	(4,950)	(18,900)
At 31 January 2026	28,726	1,267	39,199	69,192
Depreciation
At 1 February 2025	23,954	190	12,278	36,422
Charge for the year	2,291	216	3,669	6,176
Eliminated on disposal	(6,807)	-	(2,416)	(9,223)
At 31 January 2026	19,438	406	13,531	33,375
Carrying amount
At 31 January 2026	9,288	861	25,668	35,817
At 31 January 2025	18,430	1,077	15,381	34,888

Glow Fire Stove Installations Ltd

trading as Glow

Notes to the Financial Statements for the Year Ended 31 January 2026

7

Stocks

	2026 £	2025 £
Other inventories	5,000	2,500

8

Debtors

	2026 £	2025 £
Trade debtors	70	-
	70	-

9

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		9,043	4,326
Taxation and social security		17,084	12,075
Directors' loan accounts	11	17,105	15,231
Outstanding defined contribution pension costs		281	261
Other creditors		10,768	6,181
		54,281	38,074