Johnsons Glazing Contractors Ltd 31/03/2026 iXBRL

Company registration number: 06538707

Johnsons Glazing Contractors Ltd

Unaudited filleted financial statements

31 March 2026

Johnsons Glazing Contractors Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Johnsons Glazing Contractors Ltd

Directors and other information


	Director	M Johnson


	Company number	06538707


	Registered office	Units 5-7, Thurrock Commercial Park
		Juliette Way
		Purfleet
		Essex
		RM15 4YA


	Accountants	Pollock Taylor Ltd
		Chartered Certified Accountants
		Units 6-7, Thurrock Commercial Park
		Juliette Way
		Purfleet
		Essex
		RM15 4YA

Johnsons Glazing Contractors Ltd

Report to the director on the preparation of the

unaudited statutory financial statements of Johnsons Glazing Contractors Ltd

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Johnsons Glazing Contractors Ltd for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the director of Johnsons Glazing Contractors Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Johnsons Glazing Contractors Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Johnsons Glazing Contractors Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Johnsons Glazing Contractors Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Johnsons Glazing Contractors Ltd. You consider that Johnsons Glazing Contractors Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Johnsons Glazing Contractors Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Pollock Taylor Ltd

Chartered Certified Accountants

Units 6-7, Thurrock Commercial Park

Juliette Way

Purfleet

Essex

RM15 4YA

8 July 2026

Johnsons Glazing Contractors Ltd

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	6	83,186		104,626
		_________		_________
			83,186		104,626

Current assets
Stocks		12,940		11,240
Debtors	7	1,351,425		1,281,111
Cash at bank and in hand		146,245		24,577
		_________		_________
		1,510,610		1,316,928
Creditors: amounts falling due
within one year	8	( 1,096,909)		( 1,276,316)
		_________		_________
Net current assets			413,701		40,612
			_________		_________
Total assets less current liabilities			496,887		145,238

Creditors: amounts falling due
after more than one year	9		( 82,500)		-

Provisions for liabilities			( 12,841)		( 16,967)

			_________		_________
Net assets			401,546		128,271
			_________		_________

Capital and reserves
Called up share capital			100		100
Profit and loss account			401,446		128,171
			_________		_________
Shareholders funds			401,546		128,271
			_________		_________

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The 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 director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 08 July 2026 , and are signed on behalf of the board by:

M Johnson

Director

Company registration number: 06538707

Johnsons Glazing Contractors Ltd

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Units 5-7, Thurrock Commercial Park, Juliette Way, Purfleet, Essex, RM15 4YA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Short leasehold property	-	Straight Line over the life of the lease
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	20 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 13 (2025: 11 ).

5. Tax on profit

Major components of tax expense

	2026	2025
	£	£
Current tax:
UK current tax expense	148,113	81,453
	_________	_________

Deferred tax:
Origination and reversal of timing differences	( 4,126)	( 8,897)
	_________	_________
Tax on profit	143,987	72,556
	_________	_________

6. Tangible assets

	Long leasehold property	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2025	31,060	31,855	118,734	181,649
Additions	-	10,836	8,995	19,831
Disposals	-	( 20,039)	( 25,990)	( 46,029)
	_________	_________	_________	_________
At 31 March 2026	31,060	22,652	101,739	155,451
	_________	_________	_________	_________
Depreciation
At 1 April 2025	12,421	17,651	46,951	77,023
Charge for the year	1,242	2,646	12,701	16,589
Disposals	-	( 12,631)	( 8,716)	( 21,347)
	_________	_________	_________	_________
At 31 March 2026	13,663	7,666	50,936	72,265
	_________	_________	_________	_________
Carrying amount
At 31 March 2026	17,397	14,986	50,803	83,186
	_________	_________	_________	_________
At 31 March 2025	18,639	14,204	71,783	104,626
	_________	_________	_________	_________

7. Debtors

	2026	2025
	£	£
Trade debtors	1,136,254	1,030,889
Other debtors	215,171	250,222
	_________	_________
	1,351,425	1,281,111
	_________	_________

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	8,333	143,100
Trade creditors	664,220	874,758
Corporation tax	148,113	81,453
Social security and other taxes	23,084	15,222
Other creditors	253,159	161,783
	_________	_________
	1,096,909	1,276,316
	_________	_________

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	82,500	-
	_________	_________

10. Related party transactions

At the end of the financial year the company was owed £66,072 (2025 - £33,484) by UJAM UK Limited, a company incorporated in England and under common control.