REGISTERED NUMBER: 02573414 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Leeds Glass Windows Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Accountants' Report

6

DIRECTORS:

S Green

R P Goodall

SECRETARY:

R P Goodall

REGISTERED OFFICE:

401A York Road

Leeds

West Yorkshire

LS9 6TD

REGISTERED NUMBER:

02573414 (England and Wales)

ACCOUNTANTS:

Beaumonts

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

FIXED ASSETS

Tangible assets

4

149,190

119,234

CURRENT ASSETS

Stocks

84,159

81,489

Debtors

5

204,976

173,888

Cash at bank and in hand

517,526

605,831

806,661

861,208

CREDITORS

Amounts falling due within one year

6

532,207

571,252

NET CURRENT ASSETS

274,454

289,956

TOTAL ASSETS LESS CURRENT LIABILITIES

423,644

409,190

CREDITORS

Amounts falling due after more than one year

7

(22,380

)

(52,966

)

PROVISIONS FOR LIABILITIES

(26,411

)

(29,418

)

NET ASSETS

374,853

326,806

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

374,753

326,706

SHAREHOLDERS' FUNDS

374,853

326,806

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

S Green - Director

1.	STATUTORY INFORMATION

Leeds Glass Windows 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 represents amounts invoiced net of value added tax relating to the year in respect of the merchanting and fitting of glass and UPVC products.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost and 20% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 assets 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 the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

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 20 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 December 2024

62,649

85,347

5,340

Additions

-

17,125

9,338

At 30 November 2025

62,649

102,472

14,678

DEPRECIATION

At 1 December 2024

55,314

54,055

5,340

Charge for year

772

6,551

410

At 30 November 2025

56,086

60,606

5,750

NET BOOK VALUE

At 30 November 2025

6,563

41,866

8,928

At 30 November 2024

7,335

31,292

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

212,319

32,520

398,175

Additions

51,545

-

78,008

At 30 November 2025

263,864

32,520

476,183

DEPRECIATION

At 1 December 2024

136,495

27,737

278,941

Charge for year

37,665

2,654

48,052

At 30 November 2025

174,160

30,391

326,993

NET BOOK VALUE

At 30 November 2025

89,704

2,129

149,190

At 30 November 2024

75,824

4,783

119,234

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

177,830

133,960

Other debtors

27,146

39,928

204,976

173,888

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

6,160

10,354

Hire purchase contracts

24,425

30,680

Trade creditors

317,897

356,737

Amounts owed to group undertakings

18,007

26,197

Taxation and social security

121,663

87,375

Other creditors

44,055

59,909

532,207

571,252

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

6,160

Hire purchase contracts

22,380

46,806

22,380

52,966

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Hire purchase contracts

46,805

77,486

Hire purchase is secured over the assets being financed.

9.	FINANCIAL COMMITMENTS

The total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £NIL (2024 - £NIL).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Leeds Glass Windows Limited for the year ended 30 November 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Leeds Glass Windows Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Leeds Glass Windows Limited and state those matters that we have agreed to state to the Board of Directors of Leeds Glass Windows Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leeds Glass Windows Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Leeds Glass Windows Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Leeds Glass Windows Limited. You consider that Leeds Glass Windows Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Leeds Glass Windows Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Beaumonts

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

21 August 2026