Registration number:
Congleton Glass Company Limited
for the Year Ended 30 September 2025
Congleton Glass Company Limited
Contents
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Company Information |
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Profit and Loss Account and Statement of Retained Earnings |
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Statement of Comprehensive Income |
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Balance Sheet |
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Statement of Changes in Equity |
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Notes to the Unaudited Financial Statements |
Congleton Glass Company Limited
Company Information
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Directors |
Mrs J Whitehurst Mr M N R Lovatt Mr Scott Whitehurst |
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Registered office |
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Accountants |
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Congleton Glass Company Limited
Profit and Loss Account and Statement of Retained Earnings for the Year Ended 30 September 2025
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Note |
2025 |
2024 |
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Turnover |
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Cost of sales |
( |
( |
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Gross profit |
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Administrative expenses |
( |
( |
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Operating profit |
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Other interest receivable and similar income |
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Interest payable and similar charges |
- |
( |
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2,095 |
2,345 |
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Profit before tax |
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Taxation |
( |
( |
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Profit for the financial year |
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Retained earnings brought forward |
35,568 |
33,099 |
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Dividends paid |
( |
( |
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Retained earnings carried forward |
22,440 |
35,568 |
Congleton Glass Company Limited
Statement of Comprehensive Income for the Year Ended 30 September 2025
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2025 |
2024 |
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Profit for the year |
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Total comprehensive income for the year |
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Congleton Glass Company Limited
(Registration number: 00939623)
Balance Sheet as at 30 September 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Provisions for liabilities |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Revaluation reserve |
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Retained earnings |
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Shareholders' funds |
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Congleton Glass Company Limited
(Registration number: 00939623)
Balance Sheet as at 30 September 2025
For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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Congleton Glass Company Limited
Statement of Changes in Equity for the Year Ended 30 September 2025
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Share capital |
Revaluation reserve |
Retained earnings |
Total |
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At 1 October 2024 |
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Profit for the year |
- |
- |
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Dividends |
- |
- |
( |
( |
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At 30 September 2025 |
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Share capital |
Revaluation reserve |
Retained earnings |
Total |
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At 1 October 2023 |
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Profit for the year |
- |
- |
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Dividends |
- |
- |
( |
( |
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At 30 September 2024 |
500 |
414,312 |
35,568 |
450,380 |
Congleton Glass Company Limited
Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention. These financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £.
Judgements
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. |
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods. |
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises current tax and deferred tax.
Congleton Glass Company Limited
Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and
their carrying amounts in the financial statements and on unused tax losses or tax credits in the company.
Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the
reporting date.
Tangible assets
The freehold land and property is carried at its revalued amount, being fair value at the date of valuation less subsequent depreciation and impairment losses. Revaluations are performed by professional qualified valuers or the directors of the company, with sufficient regularity to ensure that the carrying amount does not differ materially from those that would be determined using fair values at the end of each reporting period. Any accumulated depreciation is eliminated against the gross carrying amount of the asset and the net amount is restated to the revalued amount of the asset.
Any revaluation increase in the carrying amount of the freehold land and property is recognised in other comprehensive income and included in a revaluation reserve in equity, except to the extent that it reverses a revaluation decrease of the same asset previously recognised in the profit & loss, in which case the increase is credited to profit & loss to the extent of the decrease previously expended. Decreases that offset previous increases of the same asset are charges in other comprehensive income and debited against revaluation reserve in equity; decreases exceeding the balance in revaluation reserve relating to an asset are recognised in the profit or loss.
Plant and machinery, vehicles, computer equipment and fixtures and fittings are carried at cost less accumulated depreciation and accumulated impairment loss.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Land and buildings |
2% Straight Line |
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Fixtures and fittings |
10% Reducing Balance |
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Computer equipment |
25% Reducing Balance |
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Motor vehicles |
25% Reducing Balance |
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Plant and machinery |
10% Reducing Balance |
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
Congleton Glass Company Limited
Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
Congleton Glass Company Limited
Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025
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Tangible assets |
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Land and buildings |
Fixtures and fittings |
Computer equipment |
Motor vehicles |
Plant and machinery |
Total |
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Cost or valuation |
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At 1 October 2024 |
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Additions |
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Disposals |
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At 30 September 2025 |
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Depreciation |
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At 1 October 2024 |
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Charge for the year |
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Revaluation adjustment |
- |
- |
- |
( |
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At 30 September 2025 |
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Carrying amount |
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At 30 September 2025 |
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At 30 September 2024 |
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Congleton Glass Company Limited
Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025
Revaluation
The fair value of the company's Land and buildings was revalued on
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £
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Stocks |
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2025 |
2024 |
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Other inventories |
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Debtors |
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Current |
2025 |
2024 |
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Trade debtors |
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Other debtors |
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Creditors |
Creditors: amounts falling due within one year
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2025 |
2024 |
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Due within one year |
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Trade creditors |
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Taxation and social security |
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Other creditors |
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