Berkshire Glazing Ltd

Berkshire Glazing Ltd
Contents Page
For the year ended 31 October 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Berkshire Glazing Ltd Accountants' Report For the year ended 31 October 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Finanche Limited 31 October 2025 .................................................... Finanche Limited 100 Grovelands Road Reading RG30 2PD 31 July 2026 1

Berkshire Glazing Ltd
Accountants' Report
For the year ended 31 October 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Finanche Limited
31 October 2025

....................................................

Finanche Limited
100 Grovelands Road

Reading
RG30 2PD
31 July 2026

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Registered Number: 12191282 Berkshire Glazing Ltd
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	-	8,065
		-	8,065
Current assets
Stocks		45,000	57,638
Debtors		492	-
Cash at bank and in hand		18,293	31,723
		63,785	89,361
Creditors: amount falling due within one year		(33,270)	(59,016)
Net current assets		30,515	30,345

Total assets less current liabilities		30,515	38,410
Provisions for liabilities		-	(1,533)
Net assets		30,515	36,877

Capital and reserves
Called up share capital		5	5
Profit and loss account		30,510	36,872
Shareholders' funds		30,515	36,877

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 31 July 2026 and were signed on its behalf by:

-------------------------------
Khalid Hussain
Director

2

Berkshire Glazing Ltd
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

Berkshire Glazing Ltd is a private company, limited by shares, registered in England and Wales, registration number 12191282, registration address 107 CROCKHAMWELL ROAD, WOODLEY, READING, RG5 3SL.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees Average number of employees during the year was 5 (2024 : 5).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 November 2024	48,837	48,837
Additions	-	-
Disposals	-	-
At 31 October 2025	48,837	48,837
Depreciation
At 01 November 2024	40,772	40,772
Charge for year	8,065	8,065
On disposals	-	-
At 31 October 2025	48,837	48,837
Net book values
Closing balance as at 31 October 2025	-	-
Opening balance as at 01 November 2024	8,065	8,065

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Registered Number: 12191282
England and Wales
Abridged Accounts

for the year ended 31 October 2025
for
BERKSHIRE GLAZING LTD