ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 09242992

ARMFIELD GLASS UK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2025

ARMFIELD GLASS UK LIMITED

REGISTERED NUMBER: 09242992

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		2024
		£		£


Fixed assets		142,111		162,733
Current assets	126,292		259,684
Creditors: amounts falling due within one year	(16,696)		(104,514)
Net current assets		109,596		155,170
Total assets less current liabilities		251,707		317,903
Creditors: amounts falling due after more than one year		(5,491)		(23,411)

Net assets		246,216		294,492


Capital and reserves	246,216	294,492

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 year 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 statement of income and retained earnings 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 on 28 July 2026.

C Smith	M Armfield
Director	Director

The notes on pages 2 to 7 form part of these financial statements.

Page 1

ARMFIELD GLASS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.Accounting policies

1.1

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:

1.2

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.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 2

ARMFIELD GLASS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.Accounting policies (continued)

1.5

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.

1.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

1.7

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.

1.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

1.9

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, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property	-
Motor vehicles	-	20% Straight Line
Office equipment	-

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 3

ARMFIELD GLASS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.Accounting policies (continued)

1.10

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.

1.11

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.

1.12

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.

1.13

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.

2.	General information

Armfield Glass UK Limited is a private limited company incorporated in England and Wales.
The registered office is 4 Chester Court, Chester Hall Lane, Basildon, Essex, United Kingdom, SS14 3WR.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4

ARMFIELD GLASS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

4.	Tangible fixed assets

	Motor vehicles	Office equipment	Total
	£	£	£
Cost or valuation
At 1 November 2024	181,700	1,656	183,356
At 31 October 2025	181,700	1,656	183,356
Depreciation
At 1 November 2024	20,070	552	20,622
Charge for the year on owned assets	20,070	552	20,622
At 31 October 2025	40,140	1,104	41,244
Net book value
At 31 October 2025	141,560	552	142,112
At 31 October 2024	161,629	1,104	162,733

Page 5

ARMFIELD GLASS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	43,367	-
Other debtors	27,883	25,000
Prepayments and accrued income	3,505	6,382
	74,755	31,382

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	47,287	228,302
	47,287	228,302

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	-	9,860
Trade creditors	5,100	221
Corporation tax	-	24,212
Other taxation and social security	766	60,604
Obligations under finance lease and hire purchase contracts	10,393	9,607
Other creditors	437	10
	16,696	104,514

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

Bank loans	-	7,527
Net obligations under finance leases and hire purchase contracts	5,491	15,884
	5,491	23,411

Page 6

ARMFIELD GLASS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Amounts falling due within one year
Bank loans	-	9,860
	-	9,860

Amounts falling due 2-5 years
Bank loans	-	7,527
	-	7,527

	-	17,387

Within one year	10,393	9,607
Between 1-5 years	5,491	15,884
	15,884	25,491

11.	Pension commitments

12.	Related party transactions
	The amount owing to the director of the company at the balance sheet date was £10

Page 7