City Glass UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC243667

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		88,686		88,686

			88,686		88,686
CURRENT ASSETS
Debtors	5	81,816		116,816
Cash at bank and in hand		94,274		87,287

		176,090		204,103
Creditors: Amounts Falling Due Within One Year	6	-		25,150

NET CURRENT ASSETS (LIABILITIES)			176,090		229,253

TOTAL ASSETS LESS CURRENT LIABILITIES			264,776		317,939

NET ASSETS			264,776		317,939

CAPITAL AND RESERVES
Called up share capital	7		4		4
Profit and Loss Account			264,772		317,935

SHAREHOLDERS' FUNDS			264,776		317,939

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City Glass UK Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 4 September 2026 and were signed on its behalf by:

Mr Dale Wight

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

City Glass UK Limited is a private company, limited by shares, incorporated in Scotland, registered number SC243667 . The registered office is 54 Dumbryden Road, Unit 24 Dumbryden Ind Estate, Edinburgh, EH14 2AB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	18% reducing
Motor Vehicles	18% reducing

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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City Glass UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2025: 10)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	14,210	112,765	126,975

As at 31 March 2026	14,210	112,765	126,975

Depreciation
As at 1 April 2025	4,655	33,634	38,289

As at 31 March 2026	4,655	33,634	38,289

Net Book Value
As at 31 March 2026	9,555	79,131	88,686

As at 1 April 2025	9,555	79,131	88,686

Cost or valuation as at 31 March 2026 represented by:

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
At cost	14,210	112,765	126,975

	14,210	112,765	126,975

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City Glass UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Director's loan account	81,812	106,812
Called up share capital not paid	4	4

	81,816	106,816
Due after more than one year
Director's loan account	-	10,000

	81,816	116,816

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	-	(25,150 )

7. Share Capital

	2026	2025
	£	£
Called Up Share Capital not Paid	4	4

Amount of Allotted, Called Up Share Capital	4	4

8. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2026	2025
	£	£
Mr Dale Wight	20,000	12,000

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