Verre Anglais Limited Accounts






Verre Anglais Limited

	Company No. 09716692
		Information for Filing with The Registrar
		31 August 2025

at	31 August 2025
Company No.		09716692	Notes	2025	2024
				£	£






Current assets
	Stocks		5	215,071	210,677
	Debtors		6	199,707	272,931

	Cash at bank and in hand			-	674
				414,778	484,282
Creditors: Amount falling due within one year			7	(14,508)	(25,161)
Net current assets				400,270	459,121
Total assets less current liabilities				400,270	459,121
Creditors: Amounts falling due after more than one year			8	(767,584)	(726,009)



Net liabilities				(367,314)	(266,888)

Capital and reserves
	Called up share capital			1,000	1,000
	Share premium account		10	309,575	309,575


	Profit and loss account		10	(677,889)	(577,463)

Total equity				(367,314)	(266,888)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 May 2026 and signed on its behalf by:
S. Goodwin
Director
31 May 2026

for the year ended 31 August 2025

General information

Verre Anglais Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09716692

Its registered office is:

Its trading address is:

1st Floor, Born & Co.

Columba House

Devonshire House

Adastral Park

1 Mayfair Place

Suffolk

London

Ipswich

W1J 8AJ

IP5 3RE

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

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 profit and loss account 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		25107	£	£
		Profit on ordinary activities before tax	(100,426)	(146,706)

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(25,107)	(36,677)
		Expenses not deductible for tax purposes	25,107	36,677

5	Stocks
			2025	2024
			£	£


		Finished goods	215,071	210,677
			215,071	210,677

6	Debtors
			2025	2024
			£	£
		Trade debtors	630	756



		VAT recoverable	855	2,171

		Other debtors	198,222	270,004

			199,707	272,931

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	10,597	10,568
		Other loans	3,494	4,899

		Trade creditors	416	9,694




		Accruals and deferred income	1	-
			14,508	25,161

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	24,661	24,661
		Other loans	742,923	701,348





			767,584	726,009

Share Capital

The share capital comprises 1,000 £1 ordinary shares.

Reserves

The share premium account includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

The profit and loss account includes all current and prior period retained profits and losses.