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Registration number: 08218556

Wonder Glass Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 December 2025

Wonder Glass Limited

(Registration number: 08218556)
Abridged Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,239 | 5,085
Current assets |  |  |
Stocks | 5 | 360,244 | 377,000
Debtors |  | 89,552 | 102,067
Cash at bank and in hand |  | 85,223 | 29,102
|  | 535,019 | 508,169
Prepayments and accrued income |  | 216,651 | 216,655
Creditors: Amounts falling due within one year |  | (342,831) | (399,748)
Net current assets |  | 408,839 | 325,076
Total assets less current liabilities |  | 413,078 | 330,161
Creditors: Amounts falling due after more than one year |  | (848,181) | (907,330)
Accruals and deferred income |  | (15,000) | (20,000)
Net liabilities |  | (450,103) | (597,169)
Capital and reserves |  |  |
Called up share capital | 6 | 69,444 | 1,000
Share premium reserve |  | 58,556 | -
Retained earnings |  | (578,103) | (598,169)
Shareholders' deficit |  | (450,103) | (597,169)

For the financial 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.

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 August 2026

Wonder Glass Limited

(Registration number: 08218556)
Abridged Balance Sheet as at 31 December 2025

......................................... Mr Christian Mussati Director

Wonder Glass Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5th Floor, North Side
7/10 Chandos Street
London
W1G 9DQ

These financial statements were authorised for issue by the director on 24 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% on a straight line basis
Fixtures and fittings | 33.3% on a straight line basis
Leasehold improvements | 25% on a straight line basis

Wonder Glass Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Office equipment | 25% on a straight line basis

Intangible assets

Intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

Development costs

Research and development expenditure is written off as incurred. Development expenditure is charged to the income statement in the year incurred unless it meets the FRS102 recognition criteria for capitalisation. When the recognition criteria have been met any further development expenditure is capitalised as an intangible asset.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Research and Development (Productdesign) | 25% on a straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Wonder Glass Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 7 (2024 - 7).

Wonder Glass Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Short leasehold land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Office equipment £
Cost or valuation
At 1 January 2025 | 183,274 | 50,252 | 27,512 | 8,148
Additions | - | - | - | 2,266
At 31 December 2025 | 183,274 | 50,252 | 27,512 | 10,414
Depreciation
At 1 January 2025 | 182,530 | 50,252 | 27,512 | 3,808
Charge for the year | 744 | - | - | 2,367
At 31 December 2025 | 183,274 | 50,252 | 27,512 | 6,175
Carrying amount
At 31 December 2025 | - | - | - | 4,239
At 31 December 2024 | 745 | - | - | 4,340

| Total £
Cost or valuation
At 1 January 2025 | 269,186
Additions | 2,266
At 31 December 2025 | 271,452
Depreciation
At 1 January 2025 | 264,102
Charge for the year | 3,111
At 31 December 2025 | 267,213
Carrying amount
At 31 December 2025 | 4,239
At 31 December 2024 | 5,085

5 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 360,244 | 377,000

Wonder Glass Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000