Company registration number SC370028 (Scotland)
GLASS, LIGHT & SPECIAL STRUCTURES LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
GLASS, LIGHT & SPECIAL STRUCTURES LTD.
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
GLASS, LIGHT & SPECIAL STRUCTURES LTD.
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
3
9,001
54,662
Current assets
Inventories
9,950
-
Trade and other receivables
4
653,697
638,083
Cash and cash equivalents
290,370
242,477
954,017
880,560
Current liabilities
5
(396,992)
(386,917)
Net current assets
557,025
493,643
Total assets less current liabilities
566,026
548,305
Provisions for liabilities
(12,266)
(13,666)
Net assets
553,760
534,639
Equity
Called up share capital
6
113
113
Retained earnings
553,647
534,526
Total equity
553,760
534,639

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 8 May 2026 and are signed on its behalf by:
M Rossi
C S Cahill
Director
Director
Company registration number SC370028 (Scotland)
GLASS, LIGHT & SPECIAL STRUCTURES LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Glass, Light & Special Structures Ltd. is a private company limited by shares incorporated in Scotland. The registered office is 2 Melville Street, Falkirk, Stirlingshire, United Kingdom, FK1 1HZ.

1.1
Basis of preparation

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

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% on reducing balance
Computers
15% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost 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.

Inventories held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

GLASS, LIGHT & SPECIAL STRUCTURES LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
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 income statement 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2025
2024
Number
Number
Total
15
15
GLASS, LIGHT & SPECIAL STRUCTURES LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Property, plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 January 2025
63,331
64,506
127,837
Additions
-
0
2,806
2,806
At 31 December 2025
63,331
67,312
130,643
Depreciation and impairment
At 1 January 2025
31,044
42,131
73,175
Depreciation charged in the year
4,630
3,777
8,407
Impairment losses
20,656
19,404
40,060
At 31 December 2025
56,330
65,312
121,642
Carrying amount
At 31 December 2025
7,001
2,000
9,001
At 31 December 2024
32,287
22,375
54,662
4
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
583,659
566,998
Other receivables
70,038
71,085
653,697
638,083
5
Current liabilities
2025
2024
£
£
Trade payables
142,562
78,672
Corporation tax
183,318
233,894
Other taxation and social security
63,766
67,329
Other payables
7,346
7,022
396,992
386,917
GLASS, LIGHT & SPECIAL STRUCTURES LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A Shares of £1 each
98
98
98
98
Ordinary B Shares of £1 each
2
2
2
2
Ordinary C Shares of £1 each
1
1
1
1
Ordianry D Shares of £1 each
1
1
1
1
Ordinary E Shares of £1 each
1
1
1
1
Ordinary F Shares of £1 each
1
1
1
1
Ordinary G Shares of £1 each
1
1
1
1
Ordinary H Shares of £1 each
1
1
1
1
Ordianry I Shares of £1 each
1
1
1
1
Ordinary J Shares of £1 each
1
1
1
1
Ordinary K Shares of £1 each
1
1
1
1
Ordinary L Shares of £1 each
1
1
1
1
Ordinary M Shares of £1 each
1
1
1
1
Ordinary N Shares of £1 each
1
1
1
1
Ordinary O Shares of £1 each
1
1
1
1
113
113
113
113
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