REGISTERED NUMBER: 06451478 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 30 DECEMBER 2025

FOR

IRLAM GLASS LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTOR:

Mr C Ashton

REGISTERED OFFICE:

Britannic House

657 Liverpool Road

Irlam

Manchester

Greater Manchester

M44 5XD

REGISTERED NUMBER:

06451478 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The director presents his report with the financial statements of the company for the period 1 January 2025 to 30 December 2025.

DIRECTOR

Mr C Ashton held office during the whole of the period from 1 January 2025 to the date of this report.

His beneficial interests in the shares of the company, according to the register of directors' interests, were as follows:

30.12.25

1.1.25

Ordinary A shares of £1 each

1

1

He did not hold any beneficial interests in the Ordinary B shares of £1 each.

He did not hold any non-beneficial interests in any of the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr C Ashton - Director

5 October 2026

FIXED ASSETS

Tangible assets

4

11,418

11,726

CURRENT ASSETS

Stocks

8,558

9,983

Debtors

5

157,894

179,414

Cash at bank and in hand

158,199

68,281

324,651

257,678

CREDITORS

Amounts falling due within one year

6

(148,648

)

(108,831

)

NET CURRENT ASSETS

176,003

148,847

TOTAL ASSETS LESS CURRENT LIABILITIES

187,421

160,573

CREDITORS

Amounts falling due after more than one year

7

-

(10,000

)

PROVISIONS FOR LIABILITIES

(2,855

)

(2,228

)

NET ASSETS

184,566

148,345

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

184,564

148,343

SHAREHOLDERS' FUNDS

184,566

148,345

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 October 2026 and were signed by:

Mr C Ashton - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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 period was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

-

35,864

-

35,864

Additions

3,249

-

249

3,498

At 30 December 2025

3,249

35,864

249

39,362

DEPRECIATION

At 1 January 2025

-

24,138

-

24,138

Charge for period

812

2,932

62

3,806

At 30 December 2025

812

27,070

62

27,944

NET BOOK VALUE

At 30 December 2025

2,437

8,794

187

11,418

At 31 December 2024

-

11,726

-

11,726

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.25

31.12.24

£

£

Trade debtors

75,983

39,040

Amounts owed by participating interests

35,984

29,791

Other debtors

45,927

110,583

157,894

179,414

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.25

31.12.24

£

£

Bank loans and overdrafts

13,075

10,000

Trade creditors

7,530

18,079

Taxation and social security

50,142

30,317

Other creditors

77,901

50,435

148,648

108,831

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.12.25

31.12.24

£

£

Bank loans

-

10,000

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.12.25

31.12.24

£

£

Within one year

300

300

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 December 2025 and the year ended 31 December 2024:

30.12.25

31.12.24

£

£

Mr C Ashton

Balance outstanding at start of period

109,987

-

Amounts advanced

45,301

109,987

Amounts repaid

(109,987

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

45,301

109,987

The loan to the director was repaid within 9 months of the year end.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr C Ashton.