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Company Registration No. NI684401 (Northern Ireland)
S Glendinning Agencies Ltd Companies House accounts for the year ended 31 December 2025
S Glendinning Agencies Ltd Companies House accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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S Glendinning Agencies Ltd Company Information for the year ended 31 December 2025
Directors
Stephen Robert Glendinning Helen Glendinning
Secretary
Helen Glendinning
Company Number
NI684401 (Northern Ireland)
Registered Office
15 Old Scarva Road Tandragee Armagh Co Armagh BT62 2EB United Kingdom
Accountants
Allan Montgomery & Co 100 Main Street Fivemiletown Co Tyrone BT75 0PW
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S Glendinning Agencies Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
21,830
24,255
Current assets
Debtors
5
5,097
4,154
Cash at bank and in hand
27,146
24,545
32,243
28,699
Creditors: amounts falling due within one year
6
(25,277)
(22,930)
Net current assets
6,966
5,769
Net assets
28,796
30,024
Capital and reserves
Called up share capital
7
200
200
Profit and loss account
28,596
29,824
Shareholders' funds
28,796
30,024
For the year ending 31 December 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by
Stephen Robert Glendinning Director Company Registration No. NI684401
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S Glendinning Agencies Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
S Glendinning Agencies Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI684401. The registered office is 15 Old Scarva Road, Tandragee, Armagh, Co Armagh, BT62 2EB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10%
Motor vehicles
10%
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S Glendinning Agencies Ltd Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 1 January 2025
26,950
At 31 December 2025
26,950
Depreciation
At 1 January 2025
2,695
Charge for the year
2,425
At 31 December 2025
5,120
Net book value
At 31 December 2025
21,830
At 31 December 2024
24,255
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
5,097
4,154
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
4,883
3,122
Obligations under finance leases and hire purchase contracts
8,763
11,153
Trade creditors
-
717
Taxes and social security
6,811
1,832
Loans from directors
4,220
5,506
Accruals
600
600
25,277
22,930
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200
200
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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