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Registered number: 03933999
Yorkshire Decorative Glass Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 03933999
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,454 9,320
7,454 9,320
CURRENT ASSETS
Stocks 3,209 4,488
Debtors 5 17,878 56,233
Cash at bank and in hand 67,651 49,672
88,738 110,393
Creditors: Amounts Falling Due Within One Year 6 (24,784 ) (51,966 )
NET CURRENT ASSETS (LIABILITIES) 63,954 58,427
TOTAL ASSETS LESS CURRENT LIABILITIES 71,408 67,747
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,593 ) (1,948 )
NET ASSETS 69,815 65,799
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 69,715 65,699
SHAREHOLDERS' FUNDS 69,815 65,799
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Page 2
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.
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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Kevin Joy
Director
21 July 2027
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Yorkshire Decorative Glass Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03933999 . The registered office is Unit 54, Commerce Court, Challenge Way Cutler Heights Lane, Bradford, West Yorkshire, BD4 8NW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on cost
2.5. 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 statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
Page 3
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2025 48,309 4,019 52,328
As at 31 March 2026 48,309 4,019 52,328
Depreciation
As at 1 April 2025 39,705 3,303 43,008
Provided during the period 1,290 576 1,866
As at 31 March 2026 40,995 3,879 44,874
Net Book Value
As at 31 March 2026 7,314 140 7,454
As at 1 April 2025 8,604 716 9,320
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 16,437 54,873
Other debtors 1,441 1,360
17,878 56,233
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 47 15,116
Other creditors 1,491 2,256
Taxation and social security 23,246 34,594
24,784 51,966
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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