REGISTERED NUMBER: 03690078 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Specialist Toughened Glass Ltd.

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs C Clayton

R Clayton

A Clayton

SECRETARY:

R Clayton

REGISTERED OFFICE:

Wendover Road

Rackheath

Norwich

Norfolk

NR13 6LH

REGISTERED NUMBER:

03690078 (England and Wales)

ACCOUNTANTS:

JDC Chartered Accountants and Business Advisors

Dencora Court

2 Meridian Way

Norwich

Norfolk

NR7 0TA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Specialist Toughened Glass Ltd. for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Specialist Toughened Glass Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Specialist Toughened Glass Ltd. and state those matters that we have agreed to state to the Board of Directors of Specialist Toughened Glass Ltd., as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Specialist Toughened Glass Ltd. and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Specialist Toughened Glass Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Specialist Toughened Glass Ltd.. You consider that Specialist Toughened Glass Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Specialist Toughened Glass Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

JDC Chartered Accountants and Business Advisors

Dencora Court

2 Meridian Way

Norwich

Norfolk

NR7 0TA

6 October 2026

FIXED ASSETS

Tangible assets

4

480,765

615,081

CURRENT ASSETS

Stocks

74,587

69,676

Debtors

5

196,868

225,848

Cash at bank

5,503

31,700

276,958

327,224

CREDITORS

Amounts falling due within one year

6

689,501

778,874

NET CURRENT LIABILITIES

(412,543

)

(451,650

)

TOTAL ASSETS LESS CURRENT LIABILITIES

68,222

163,431

CREDITORS

Amounts falling due after more than one year

7

(27,894

)

(64,250

)

ACCRUALS AND DEFERRED INCOME

(8,227

)

(16,455

)

NET ASSETS

32,101

82,726

CAPITAL AND RESERVES

Called up share capital

700,002

700,002

Retained earnings

(667,901

)

(617,276

)

SHAREHOLDERS' FUNDS

32,101

82,726

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 6 October 2026 and were signed on its behalf by:

A Clayton - Director

1.	STATUTORY INFORMATION

Specialist Toughened Glass Ltd. 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 etc

-

33% on cost, 20% on cost and 10% on cost

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 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts are capitalised in the balance sheet and depreciated over the estimated useful life. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Government grants

Government grants are accounted for using the performance model. They are credited to the profit and loss when all the conditions attached to the grant have been met.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2025 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

1,656,007

Additions

11,410

Disposals

(29,450

)

At 31 January 2026

1,637,967

DEPRECIATION

At 1 February 2025

1,040,926

Charge for year

145,726

Eliminated on disposal

(29,450

)

At 31 January 2026

1,157,202

NET BOOK VALUE

At 31 January 2026

480,765

At 31 January 2025

615,081

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

113,328

146,578

Amounts recoverable on contract

45,325

32,105

Other debtors

38,215

47,165

196,868

225,848

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

20,416

35,000

Hire purchase contracts (see note 8)

15,939

15,939

Trade creditors

101,329

139,514

Amounts owed to group undertakings

277,567

308,788

Taxation and social security

60,710

44,762

Other creditors

213,540

234,871

689,501

778,874

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

20,416

Hire purchase contracts (see note 8)

27,894

43,834

27,894

64,250

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.1.26

31.1.25

£

£

Net obligations repayable:

Within one year

15,939

15,939

Between one and five years

27,894

43,834

43,833

59,773

Non-cancellable

operating leases

31.1.26

31.1.25

£

£

Within one year

108,000

8,650

Between one and five years

333,000

-

441,000

8,650

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Bank loans

20,416

55,416

Hire purchase contracts

43,833

59,773

64,249

115,189

Obligations under hire purchase agreements are secured on the assets acquired.

The bank loan is secured by a debenture over the assets of the company.