REGISTERED NUMBER: 01036836 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Group Four Glassfibre Co. Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

T Cox

P Ulndreaj

SECRETARY:

Mrs M Cox

REGISTERED OFFICE:

Unit 42

Church Road Business Centre

Murston

Sittingbourne

Kent

ME10 3RS

REGISTERED NUMBER:

01036836 (England and Wales)

ACCOUNTANTS:

Ardor Business Solutions Limited

Chartered Certified Accountants

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

FIXED ASSETS

Intangible assets

4

7,310

-

Tangible assets

5

95,061

84,942

102,371

84,942

CURRENT ASSETS

Stocks

47,089

117,862

Debtors

6

326,002

378,008

Cash at bank

500,815

519,580

873,906

1,015,450

CREDITORS

Amounts falling due within one year

7

213,896

423,264

NET CURRENT ASSETS

660,010

592,186

TOTAL ASSETS LESS CURRENT LIABILITIES

762,381

677,128

PROVISIONS FOR LIABILITIES

21,798

21,065

NET ASSETS

740,583

656,063

CAPITAL AND RESERVES

Called up share capital

63

63

Capital redemption reserve

37

37

Retained earnings

740,483

655,963

SHAREHOLDERS' FUNDS

740,583

656,063

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2026 and were signed on its behalf by:

T Cox - Director

1.	STATUTORY INFORMATION

Group Four Glassfibre Co. 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 net invoiced sales of glassfibre goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

Patents and licences

Amortisation is provided in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Tangible fixed assets

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

Improvements to property

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

33% on reducing balance

Stocks

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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 19 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

7,310

At 31 December 2025

7,310

NET BOOK VALUE

At 31 December 2025

7,310

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

60,604

214,470

70,282

42,017

387,373

Additions

-

15,797

-

27,995

43,792

At 31 December 2025

60,604

230,267

70,282

70,012

431,165

DEPRECIATION

At 1 January 2025

57,879

139,567

64,096

40,889

302,431

Charge for year

681

21,835

1,546

9,611

33,673

At 31 December 2025

58,560

161,402

65,642

50,500

336,104

NET BOOK VALUE

At 31 December 2025

2,044

68,865

4,640

19,512

95,061

At 31 December 2024

2,725

74,903

6,186

1,128

84,942

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

305,187

358,053

Other debtors

554

554

Prepayments and accrued income

20,261

19,401

326,002

378,008

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

27,073

71,871

Taxation

125,004

107,730

VAT

43,196

82,370

Other creditors

6,314

2,975

Directors' loan accounts

3,609

101,868

Accruals and deferred income

8,700

56,450

213,896

423,264

8.	RELATED PARTY DISCLOSURES

The premises occupied by the company are owned by the director, Mr T D Cox and his spouse. The company paid rent, at market value, of £84,900 (2024: £80,600) during the year in respect of these premises.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr T Cox and Mrs M Cox by virtue of their joint shareholding.