Registration number: 03499273

Humberside Glazing Limited

(Registration number: 03499273)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	254,955	130,600
Current assets
Stocks		26,883	31,041
Debtors	4	393,646	417,715
Cash at bank and in hand		249,272	349,373
		669,801	798,129
Creditors: Amounts falling due within one year	5	(151,705)	(176,635)
Net current assets		518,096	621,494
Total assets less current liabilities		773,051	752,094
Creditors: Amounts falling due after more than one year	5	(15,482)	(28,126)
Provisions for liabilities		(44,907)	(32,650)
Net assets		712,662	691,318
Capital and reserves
Called up share capital		6,000	6,000
Capital redemption reserve		5,003	5,003
Other reserves		10,000	10,000
Retained earnings		691,659	670,315
Shareholders' funds		712,662	691,318

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

Humberside Glazing Limited

(Registration number: 03499273)

Balance Sheet as at 31 March 2026 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 12 October 2026 and signed on its behalf by:
 

.........................................

S J Parkinson

Director

Humberside Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	Accounting policies

Humberside Glazing Limited is a private company, limited by shares, domiciled in England and Wales, company number 03499273. The registered office is at 49-51 Trafford Street, Scunthorpe, North Lincolnshire, DN15 6TN, United Kingdom.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in statement of income and retained earnings, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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 in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Humberside Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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:

Asset class	Depreciation method and rate
Fixtures and fittings	15% reducing balance
Motor vehicles	25% reducing balance
Leasehold Property Improvements	10 years

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.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Humberside Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.
 

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2025 - 8).

3	Tangible assets

	Leasehold Property Improvements £	Fixtures and fittings £	Motor vehicles  £	Total £
Cost
At 1 April 2025	-	24,639	175,342	199,981
Additions	134,121	4,585	24,026	162,732
Disposals	-	-	(19,490)	(19,490)
At 31 March 2026	134,121	29,224	179,878	343,223
Depreciation
At 1 April 2025	-	7,175	62,206	69,381
Charge for the year	13,412	3,278	17,231	33,921
Eliminated on disposal	-	-	(15,034)	(15,034)
At 31 March 2026	13,412	10,453	64,403	88,268
Carrying amount
At 31 March 2026	120,709	18,771	115,475	254,955
At 31 March 2025	-	17,464	113,136	130,600

Included within the net book value of land and buildings above is £120,709 (2025 - £Nil) in respect of long leasehold land and buildings.
 

Humberside Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

4

Debtors

	2026 £	2025 £
Trade debtors	90,926	117,533
Amounts owed by related parties	281,517	281,517
Other debtors	-	1,885
Prepayments	21,203	16,780
	393,646	417,715

Humberside Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

5

Creditors

Creditors: amounts falling due within one year

		2026 £	2025 £
Bank loan		3,588	10,000
HP and finance lease liability		11,122	11,122
Trade creditors		50,534	64,634
Taxation and social security		60,966	63,794
Accruals and deferred income		9,180	9,930
Other creditors		8,333	-
Director current accounts		7,982	17,155
		151,705	176,635

Creditors: amounts falling due after more than one year

	2026 £	2025 £
Bank loan	-	3,337
HP and finance lease liability	15,482	24,789
	15,482	28,126

6	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £195,250.

7	Parent and ultimate parent undertaking

The company's immediate parent is Humberside Glazing Holdings Limited, incorporated in England.