FRS102 1A Filleted


Company registration number:						09297327
WTA Glazing Ltd

Balance sheet
as at 30 November 2025

		2025		2024
	Note	£	£	£	£
Fixed assets
Intangible assets	4	100,000		100,000
Tangible assets	5	22		29
			100,022		100,029
Current assets
Cash at bank and in hand		61,282		62,429
			61,282		62,429
Creditors: amounts falling due within one year			(9,993)		(15,103)
Net current assets			51,289		47,326
Total assets less current liabilities			151,311		147,355
NET ASSETS			151,311		147,355

Capital and reserves
Called up share capital			2		2
Profit and loss account			151,309		147,353
TOTAL EQUITY			151,311		147,355


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

1


WTA Glazing Ltd

Notes to the financial statements
for the year ended 30 November 2025


1	Company information

	WTA Glazing Ltd is a private company registered in England and Wales. Its registered number is 09297327. The company is limited by shares. Its registered office is 47 Middlebridge Street, Romsey, Hants, SO51 8HJ.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

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

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.

	Goodwill on Purchase	-	0% reducing balance

	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 etc.:
	Computer Equipment	-	25% reducing balance

3


WTA Glazing Ltd

Notes to the financial statements - continued
for the year ended 30 November 2025

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

	Current 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.

3	Average number of employees

	During the year the average number of employees was 2 (2024 - 2).

4	Intangible assets

		Goodwill on Purchase
		£
	Cost
	At 1 December 2024	100,000
	At 30 November 2025	100,000

	Amortisation
	At 30 November 2025	-

	Net book value
	At 30 November 2025	100,000

	At 30 November 2024	100,000


5	Tangible fixed assets

		Plant and machinery etc.
		£
	Cost
	At 1 December 2024	532
	At 30 November 2025	532


4


	Company registration number:		09297327
	WTA Glazing Ltd

	Balance sheet - continued
	as at 30 November 2025

	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 Profit and loss account has not been delivered to the Registrar.

	Signed by:

	Mr W Allen, Director
	21 August 2026

	2


	Company registration number:	09297327

	Annual report and unaudited financial statements
	for the year ended 30 November 2025
	for
	WTA Glazing Ltd


	Pages for filing with the Registrar