Company No: 05897916 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Stuart Peter Metcalfe
	Matthew Russell Scaife

SECRETARY

Matthew Russell Scaife

REGISTERED OFFICE	Wellington House Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

COMPANY NUMBER

05897916 (England and Wales)

ACCOUNTANT	Ian Walker & Co
	Wellington House
	York
	YO30 4UZ
	United Kingdom

	Note	30.04.2026		30.04.2025
		£		£
Fixed assets
Tangible assets	3	16,093		21,458
		16,093		21,458
Current assets
Stocks	4	7,150		8,182
Debtors	5	137,470		100,215
Cash at bank and in hand	6	99,324		80,545
		243,944		188,942
Creditors: amounts falling due within one year	7	( 204,321)		( 154,048)
Net current assets		39,623		34,894
Total assets less current liabilities		55,716		56,352
Provision for liabilities	8, 9	( 3,775)		( 4,821)
Net assets		51,941		51,531
Capital and reserves
Called-up share capital	10	202		202
Profit and loss account		51,739		51,329
Total shareholders' funds		51,941		51,531

For the financial year ending 30 April 2026 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Glassplant Services Limited (registered number: 05897916) were approved and authorised for issue by the Board of Directors on 24 July 2026. They were signed on its behalf by:

Matthew Russell Scaife Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Glassplant Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wellington House Aviator Court, Clifton Moor, York, YO30 4UZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	30.04.2026		30.04.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		3

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 May 2025	61,557		61,557
At 30 April 2026	61,557		61,557
Accumulated depreciation
At 01 May 2025	40,099		40,099
Charge for the financial year	5,365		5,365
At 30 April 2026	45,464		45,464
Net book value
At 30 April 2026	16,093		16,093
At 30 April 2025	21,458		21,458

4. Stocks

	30.04.2026		30.04.2025
	£		£
Stocks	1,300		1,930
Work in progress	5,850		6,252
	7,150		8,182

5. Debtors

	30.04.2026		30.04.2025
	£		£
Trade debtors	133,947		97,083
Other debtors	3,523		3,132
	137,470		100,215

6. Cash and cash equivalents

	30.04.2026		30.04.2025
	£		£
Cash at bank and in hand	99,324		80,545

7. Creditors: amounts falling due within one year

	30.04.2026		30.04.2025
	£		£
Bank loans	893		11,376
Trade creditors	61,413		16,285
Taxation and social security	46,513		34,144
Other creditors	95,502		92,243
	204,321		154,048

8. Provision for liabilities

	30.04.2026		30.04.2025
	£		£
Deferred tax	3,775		4,821

9. Deferred tax

	30.04.2026		30.04.2025
	£		£
At the beginning of financial year	( 4,821)		0
Credited/(charged) to the Statement of Income and Retained Earnings	1,046		( 4,821)
At the end of financial year	( 3,775)		( 4,821)

10. Called-up share capital

	30.04.2026		30.04.2025
	£		£
Allotted, called-up and fully-paid
200 Ordinary shares of £ 1.00 each	200		200
1 A Ordinary share of £ 1.00	1		1
1 B Ordinary share of £ 1.00	1		1
	202		202