ACE DOUBLE GLAZING LTD


Directors	Hannah Marie Naylor
	Peter John Naylor


Registered Address	102 Elburton Road
	Plymouth
	PL9 8JB


Registered Number	08367506 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		133,131		176,022
			133,131		176,022
Current assets
Stocks	4	13,845		3,233
Debtors	5	63,670		63,089
Cash at bank and on hand		71,602		75,962
		149,117		142,284
Creditors amounts falling due within one year	6	(200,762)		(161,518)
Net current assets (liabilities)			(51,645)		(19,234)
Total assets less current liabilities			81,486		156,788
Creditors amounts falling due after one year	7		(128,712)		(119,237)
Provisions for liabilities	9		-		(10,194)
Net assets			(47,226)		27,357
Capital and reserves
Called up share capital			25		24
Profit and loss account			(47,251)		27,333
Shareholders' funds			(47,226)		27,357

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 12 June 2026, and are signed on its behalf by:

Peter John Naylor
Director
Registered Company No. 08367506

ACE DOUBLE GLAZING LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	15
	Vehicles	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	5		5

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 25	5,489	256,052	28,089	289,630
Additions	-	7,450	2,057	9,507
Disposals	(1,469)	-	(4,338)	(5,807)
At 31 January 26	4,020	263,502	25,808	293,330
Depreciation and impairment
At 01 February 25	2,989	100,436	10,183	113,608
Charge for year	625	44,856	3,263	48,744
On disposals	(660)	-	(1,493)	(2,153)
At 31 January 26	2,954	145,292	11,953	160,199
Net book value
At 31 January 26	1,066	118,210	13,855	133,131
At 31 January 25	2,500	155,616	17,906	176,022

4.	Stocks

	2026	2025
	£	£
Raw materials and consumables	13,845	3,233
Total	13,845	3,233

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	30,405	20,127
Other debtors	28,305	40,737
Prepayments and accrued income	4,960	2,225
Total	63,670	63,089

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	65,499	46,649
Bank borrowings and overdrafts	9,236	-
Taxation and social security	42,509	60,390
Finance lease and HP contracts	10,880	10,256
Other creditors	72,638	44,223
Total	200,762	161,518

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	128,712	119,237
Total	128,712	119,237

8.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	74,593		84,493

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	-	10,194
Total	-	10,194

10.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Peter John Naylor	6,277	0	6,277	0
Directors loan account
Hannah Marie Naylor	6,275	0	6,275	0
Directors loan account
	12,552	0	12,552	0

11.	Related party transactions
	At the end of the financial year, the company owed the directors £144 (2025 £12,552 owing to the company).