Fred Armstrong (Glass) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00525273

Fred Armstrong (Glass) Limited

Filleted Unaudited Abridged Financial Statements

31 December 2025

Fred Armstrong (Glass) Limited

Abridged Financial Statements

Year ended 31 December 2025

Contents	Pages

Abridged statement of financial position	1 to 2

Notes to the abridged financial statements	3 to 5

Fred Armstrong (Glass) Limited

Abridged Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed Assets

Investments	6		357,500	357,500

Current Assets

Debtors	2,519	2,957
Cash at bank and in hand	165,189	124,037
	---------	---------
	167,708	126,994

Creditors: amounts falling due within one year	28,722		16,530
	---------		---------
Net Current Assets		138,986	110,464
		---------	---------
Total Assets Less Current Liabilities		496,486	467,964

Provisions

Taxation including deferred tax	55,813	55,813
	---------	---------
Net Assets	440,673	412,151
	---------	---------

Capital and Reserves

Called up share capital	7	100	100
Profit and loss account		440,573	412,051
		---------	---------
Shareholders Funds		440,673	412,151
		---------	---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Fred Armstrong (Glass) Limited

Abridged Statement of Financial Position (continued)

31 December 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 25 August 2026 , and are signed on behalf of the board by:

Mr T P Gadd

Director

Company registration number: 00525273

Fred Armstrong (Glass) Limited

Notes to the Abridged Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 49 Brimington Road North, Chesterfield, Derbyshire, S41 9BE.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, except for the modification to a fair value basis for investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss account represents amounts earned during the year.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Fixtures, fittings & equipment	-	20% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Investment property

Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	£
Cost
At 1 January 2025 and 31 December 2025	3,203
	-------
Depreciation
At 1 January 2025 and 31 December 2025	3,203
	-------
Carrying amount
At 31 December 2025	–
	-------
At 31 December 2024	–
	-------

6. Investments

	Investment property
	£
Cost
At 1 January 2025 and 31 December 2025	357,500
	---------
Impairment
At 1 January 2025 and 31 December 2025	–
	---------

Carrying amount
At 31 December 2025	357,500
	---------
At 31 December 2024	357,500
	---------

The directors consider the value of the investment properties, included in the financial statements at £357,500, to be an open market value as at 31 December 2025.

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----