REGISTERED NUMBER: 06746984 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

OXFORD GLASS & GLAZING SYSTEMS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs H K Rogers

SECRETARY:

Mr C Rogers

REGISTERED OFFICE:

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

REGISTERED NUMBER:

06746984 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

43,293

57,723

43,293

57,723

CURRENT ASSETS

Stocks

11,877

9,250

Debtors

6

44,063

43,831

Cash at bank

328,290

287,331

384,230

340,412

CREDITORS

Amounts falling due within one year

7

150,935

144,613

NET CURRENT ASSETS

233,295

195,799

TOTAL ASSETS LESS CURRENT LIABILITIES

276,588

253,522

CREDITORS

Amounts falling due after more than one year

8

(41,490

)

(51,369

)

PROVISIONS FOR LIABILITIES

9

(7,768

)

(10,385

)

NET ASSETS

227,330

191,768

CAPITAL AND RESERVES

Called up share capital

10

75

75

Capital redemption reserve

25

25

Retained earnings

227,230

191,668

SHAREHOLDERS' FUNDS

227,330

191,768

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 May 2026 and were signed by:

Mrs H K Rogers - Director

1.	STATUTORY INFORMATION

Oxford Glass & Glazing Systems Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

240,000

AMORTISATION

At 1 January 2025

and 31 December 2025

240,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

34,022

226

107,940

6,745

148,933

DEPRECIATION

At 1 January 2025

31,988

223

52,586

6,413

91,210

Charge for year

507

1

13,839

83

14,430

At 31 December 2025

32,495

224

66,425

6,496

105,640

NET BOOK VALUE

At 31 December 2025

1,527

2

41,515

249

43,293

At 31 December 2024

2,034

3

55,354

332

57,723

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

79,940

DEPRECIATION

At 1 January 2025

34,974

Charge for year

11,242

At 31 December 2025

46,216

NET BOOK VALUE

At 31 December 2025

33,724

At 31 December 2024

44,966

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

36,963

36,657

Other debtors

130

510

Prepayments

6,970

6,664

44,063

43,831

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

9,878

9,878

Trade creditors

32,317

33,475

Credit card

12,189

16,628

Tax

32,770

26,403

Social security and other taxes

2,295

2,292

VAT

33,829

30,870

Proposed dividends

1,000

1,000

Other creditors

497

468

Directors' current accounts

1,835

3,583

Accruals and deferred income

24,325

20,016

150,935

144,613

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

41,490

51,369

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

7,768

10,385

Deferred

tax

£

Balance at 1 January 2025

10,385

Provided during year

(2,617

)

Balance at 31 December 2025

7,768

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

25

Ordinary B

£1

25

25

25

Ordinary C

£1

25

25

25

Ordinary D

£1

25

25

75

75

11.	OTHER FINANCIAL COMMITMENTS

The company is committed to pay lease rentals on property of £25,215 per annum.