REGISTERED NUMBER: 08222675 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Eco Glazed Frames Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B S Armstrong

REGISTERED OFFICE:

Unit L2

The Levels

Captal Business Park

Cardiff

CF3 2PU

REGISTERED NUMBER:

08222675 (England and Wales)

ACCOUNTANTS:

DHB Accountants Limited

Chartered Accountants

Statutory Auditors

110 Whitchurch Road

Cardiff

CF14 3LY

FIXED ASSETS

Tangible assets

4

160,076

158,573

Investments

5

32,939

32,939

193,015

191,512

CURRENT ASSETS

Stocks

156,763

133,109

Debtors

6

243,122

128,964

Prepayments and accrued income

18,012

27,409

Cash at bank

24,180

35,859

442,077

325,341

CREDITORS

Amounts falling due within one year

7

514,260

384,447

NET CURRENT LIABILITIES

(72,183

)

(59,106

)

TOTAL ASSETS LESS CURRENT LIABILITIES

120,832

132,406

CREDITORS

Amounts falling due after more than one year

8

(35,640

)

(59,190

)

PROVISIONS FOR LIABILITIES

(19,584

)

(19,584

)

NET ASSETS

65,608

53,632

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

65,606

53,630

SHAREHOLDERS' FUNDS

65,608

53,632

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 31 August 2026 and were signed by:

B S Armstrong - Director

1.	STATUTORY INFORMATION

Eco Glazed Frames 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.

The company adopts trading styles of The Welsh Glasshouse and The Glasshouse.

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.

The financial statements have been prepared on a going concern basis and make no allowance for any additional costs or losses that might arise if this were found to be inappropriate. Having regard to the company's future order book, available financial facilities and support from major creditors the director is of the view that the company will be able to meet it's obligations as they fall due and that the going concern basis is entirely appropriate.

Turnover

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

Turnover is recognized to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

at varying rates on cost

Motor vehicles

-

at varying rates 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 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.

Rentals paid under operating leases are charged to profit or loss 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.

Fixed asset investments

Fixed asset investments are initially recognised at cost but adjusted at the year end for any change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 September 2024

15,745

121,896

55,095

104,630

297,366

Additions

-

-

23,000

-

23,000

Disposals

-

-

-

(9,200

)

(9,200

)

At 31 August 2025

15,745

121,896

78,095

95,430

311,166

DEPRECIATION

At 1 September 2024

11,337

52,037

54,219

21,200

138,793

Charge for year

1,575

3,477

876

7,120

13,048

Eliminated on disposal

-

-

-

(751

)

(751

)

At 31 August 2025

12,912

55,514

55,095

27,569

151,090

NET BOOK VALUE

At 31 August 2025

2,833

66,382

23,000

67,861

160,076

At 31 August 2024

4,408

69,859

876

83,430

158,573

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 September 2024

61,000

104,130

165,130

Disposals

-

(9,200

)

(9,200

)

At 31 August 2025

61,000

94,930

155,930

DEPRECIATION

At 1 September 2024

14,300

21,200

35,500

Charge for year

-

7,120

7,120

Eliminated on disposal

-

(751

)

(751

)

At 31 August 2025

14,300

27,569

41,869

NET BOOK VALUE

At 31 August 2025

46,700

67,361

114,061

At 31 August 2024

46,700

82,930

129,630

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

and 31 August 2025

32,939

NET BOOK VALUE

At 31 August 2025

32,939

At 31 August 2024

32,939

Fixed assets investments comprises a shareholding in a company that is unconnected to the company or its director and not currently listed. In the opinion of the director the amount at which this investment is stated in the balance sheet is at least equal to its fair value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

146,779

57,420

Other debtors

96,343

71,544

243,122

128,964

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,763

10,014

Hire purchase contracts

15,877

25,778

Trade creditors

459,823

304,621

Taxation and social security

26,586

31,443

Other creditors

4,211

12,591

514,260

384,447

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,671

Hire purchase contracts

35,640

51,519

35,640

59,190

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.	RELATED PARTY DISCLOSURES

Included in other debtors is an amount of £82,750 (2024:£60,048 ) due from the director.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is B S Armstrong.