Greener Glazing Home Improvements Limite - Accounts to registrar (filleted)

REGISTERED NUMBER: 07850800 (England and Wales)

GREENER GLAZING HOME IMPROVEMENTS

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G A Darby

REGISTERED OFFICE:

Beauchamp House

402-403 Stourport Road

Kidderminster

Worcestershire

DY11 7BG

REGISTERED NUMBER:

07850800 (England and Wales)

FIXED ASSETS

Tangible assets

4

25,600

37,354

CURRENT ASSETS

Stocks

68,134

58,713

Debtors

5

115,514

62,619

Cash at bank and in hand

195,190

230,291

378,838

351,623

CREDITORS

Amounts falling due within one year

6

347,797

315,658

NET CURRENT ASSETS

31,041

35,965

TOTAL ASSETS LESS CURRENT
LIABILITIES

56,641

73,319

CREDITORS

Amounts falling due after more than one
year

7

(32,108

)

(44,796

)

PROVISIONS FOR LIABILITIES

8

(4,864

)

(8,879

)

NET ASSETS

19,669

19,644

CAPITAL AND RESERVES

Called up share capital

9

4

Retained earnings

19,665

19,640

SHAREHOLDERS' FUNDS

19,669

19,644

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 20th August 2026 and were signed by:

G A Darby - Director

1.	STATUTORY INFORMATION

Greener Glazing Home Improvements Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1st December 2024

5,826

1,285

70,140

2,469

79,720

Additions

-

1,051

Disposals

-

(7,000

)

-

(7,000

)

At 30th November 2025

5,826

1,285

63,140

3,520

73,771

DEPRECIATION

At 1st December 2024

2,792

412

37,771

1,391

42,366

Charge for year

455

131

7,108

1,173

8,867

Eliminated on disposal

-

(3,062

)

-

(3,062

)

At 30th November 2025

3,247

543

41,817

2,564

48,171

NET BOOK VALUE

At 30th November 2025

2,579

742

21,323

956

25,600

At 30th November 2024

3,034

873

32,369

1,078

37,354

The net book value of tangible fixed assets includes £ 18,275 (2024 - £ 24,366 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Trade debtors

48,156

58,127

Other debtors

63,486

4,492

111,642

62,619

Amounts falling due after more than one year:

Other debtors

3,872

-

Aggregate amounts

115,514

62,619

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

5,760

Hire purchase contracts

8,987

11,612

Trade creditors

183,554

174,894

Taxation and social security

75,877

92,884

Other creditors

73,619

30,508

347,797

315,658

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

20,166

24,796

Hire purchase contracts

11,942

20,000

32,108

44,796

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

4,864

8,879

Deferred tax

£

Balance at 1st December 2024

8,879

Provided during year

(4,015

)

Balance at 30th November 2025

4,864

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

2

Ordinary

1

4

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th November 2025 and 30th November 2024:

2025

2024

£

G A Darby

Balance outstanding at start of year

-

9,977

Amounts advanced

46,422

-

Amounts repaid

-

(9,977

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

46,422

-

Interest of £691 (2024 - Nil) has been charged on the directors loan during the year and is included in the profit and loss account.