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Registered number: 12275757 ST ALBANS GLAZING SYSTEMS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
ST ALBANS GLAZING SYSTEMS LTD REGISTERED NUMBER: 12275757 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 31 December |  | 31 October
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 350 |  | 1,983
Tangible assets | 5 |  | 24,111 |  | 34,682
|  |  | 24,461 |  | 36,665
Current assets |  |  |  |  |
Stocks |  | - |  | 4,915 |
Debtors: amounts falling due within one year | 6 | 36,821 |  | 52,756 |
Cash at bank and in hand | 7 | 14,374 |  | 60,042 |
|  | 51,195 |  | 117,713 |
Creditors: amounts falling due within one year | 8 | (73,211) |  | (295,027) |
Net current liabilities |  |  | (22,016) |  | (177,314)
Total assets less current liabilities |  |  | 2,445 |  | (140,649)
Creditors: amounts falling due after more than one year | 9 |  | (106,969) |  | (10,840)
Net liabilities |  |  | (104,524) |  | (151,489)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (104,526) |  | (151,491)
|  |  | (104,524) |  | (151,489)
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ST ALBANS GLAZING SYSTEMS LTD REGISTERED NUMBER: 12275757 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M Vince
Director
Date: 14 July 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
ST ALBANS GLAZING SYSTEMS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
St Albans Glazing Systems Ltd is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources as it receives and will continue to receive financial support from a connected company. It is judged that these are sufficient for ongoing operational existence in the foreseeable future. Therefore, the directors have adopted the going concern basis of accounting in preparing the financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙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 Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
ST ALBANS GLAZING SYSTEMS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, . Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 3 years straight line
|  |  |  | Office equipment | - | 3 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
ST ALBANS GLAZING SYSTEMS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is 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.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 6 (2024 - 7).
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ST ALBANS GLAZING SYSTEMS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 November 2024 | 4,200
| At 31 December 2025 | 4,200
| Amortisation |
| At 1 November 2024 | 2,217
| Charge for the period on owned assets | 1,633
| At 31 December 2025 | 3,850
| Net book value |
| At 31 December 2025 | 350
| At 31 October 2024 | 1,983
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ST ALBANS GLAZING SYSTEMS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 November 2024 | 78,668 | 46,201 | 1,300 | 126,169
| Additions | - | - | 590 | 590
| At 31 December 2025 | 78,668 | 46,201 | 1,890 | 126,759
| Depreciation |  |  |  |
| At 1 November 2024 | 48,783 | 41,404 | 1,300 | 91,487
| Charge for the period on owned assets | 3,298 | 3,477 | 213 | 6,988
| Charge for the period on financed assets | 4,173 | - | - | 4,173
| At 31 December 2025 | 56,254 | 44,881 | 1,513 | 102,648
| Net book value |  |  |  |
| At 31 December 2025 | 22,414 | 1,320 | 377 | 24,111
| At 31 October 2024 | 29,885 | 4,797 | - | 34,682
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 31 December | 31 October
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 8,878 | 19,389
|  | 8,878 | 19,389
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ST ALBANS GLAZING SYSTEMS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 31 December | 31 October
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,990 | 12,992
| Other debtors | 21,841 | 20,676
| Prepayments and accrued income | 6,403 | 12,501
| Tax recoverable | 6,587 | 6,587
|  | 36,821 | 52,756
7. | Cash and cash equivalents
|  |  |  |  | 31 December | 31 October
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 14,374 | 60,042
|  | 14,374 | 60,042
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 December | 31 October
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 21,916 | 239,235
| Other taxation and social security | 7,400 | 5,261
| Obligations under finance lease and hire purchase contracts | 1,430 | 11,071
| Other creditors | 39,490 | 6,971
| Accruals and deferred income | 2,975 | 32,489
|  | 73,211 | 295,027
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ST ALBANS GLAZING SYSTEMS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 December | 31 October
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | - | 10,840
| Other creditors | 106,969 | -
|  | 106,969 | 10,840
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 31 December | 31 October
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 1,430 | 11,071
| Between 1-5 years | - | 10,840
|  | 1,430 | 21,911
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £3,949 (2024: £3,615) . Contributions totalling £490 (2024: £544) were payable to the fund at the balance sheet date and are included in creditors.
12. | Related party transactions
| Included in other debtors is a balance of £1,748 (2024: £1,748) due from a related party connected by a common shareholder and £15,948 (2024: £18,928) due from the directors. There is no interest paid on these amounts and the balance is repayable on demand. Included in other creditors is a balance of £145,969 (2024: £221,114) due to a related party connected by a common shareholder. There is no interest paid on this amount and the £39,000 from this balance is repayable within one year and the remainder of £106,969 is payable within one to two years.
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