| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 January 2026 |
| for |
| Ellesmere Port Glass & Glazing Co. |
| Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 January 2026 |
| for |
| Ellesmere Port Glass & Glazing Co. |
| Limited |
| Ellesmere Port Glass & Glazing Co. |
| Limited (Registered number: 01095294) |
| Contents of the Financial Statements |
| for the Year Ended 31 January 2026 |
| Page |
| Balance Sheet | 1 |
| Notes to the Financial Statements | 2 |
| Ellesmere Port Glass & Glazing Co. |
| Limited (Registered number: 01095294) |
| Balance Sheet |
| 31 January 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 7 | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve | 9 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the director and authorised for issue on |
| Ellesmere Port Glass & Glazing Co. |
| Limited (Registered number: 01095294) |
| Notes to the Financial Statements |
| for the Year Ended 31 January 2026 |
| 1. | STATUTORY INFORMATION |
| Ellesmere Port Glass & Glazing Co. Limited is a |
| Registered number: |
| Registered office: |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents net invoiced sales of services, excluding value added tax. Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced. |
| Tangible fixed assets |
| Tangible fixed assets are stated at historical cost, modified for the revaluation of the company's property, less accumulated depreciation and any provision for impairment. Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life. |
| Freehold property | -Straight line over 46 years |
| Plant and machinery | -15% on reducing balance method |
| Motor vehicles | - 25% on reducing balance method |
| The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of significant change since the last reporting date. |
| Financial instruments |
| The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments. |
| Basic financial assets, including trade and other receivables, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. |
| Basic financial liabilities, including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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. |
| Ellesmere Port Glass & Glazing Co. |
| Limited (Registered number: 01095294) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Freehold | Plant and | Motor |
| property | machinery | vehicles | Totals |
| £ | £ | £ | £ |
| COST OR VALUATION |
| At 1 February 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 January 2026 |
| DEPRECIATION |
| At 1 February 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| On transition to FRS 102 the company elected to use a previous revaluation of its freehold property in 2011 as its deemed cost at the revaluation date. This property has been depreciated from the valuation date and an amount equivalent to the depreciation on the increase in value over cost is transferred from the revaluation reserve to retained earnings each year. |
| Ellesmere Port Glass & Glazing Co. |
| Limited (Registered number: 01095294) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| Cost or valuation at 31 January 2026 is represented by: |
| Freehold | Plant and | Motor |
| property | machinery | vehicles | Totals |
| £ | £ | £ | £ |
| Valuation in 2011 | 52,762 | - | - | 52,762 |
| Cost | 47,238 | 28,245 | 17,836 | 93,319 |
| 100,000 | 28,245 | 17,836 | 146,081 |
| If freehold land and buildings had not been revalued they would have been included at the following historical cost: |
| 2026 | 2025 |
| £ | £ |
| Cost | 47,238 | 47,240 |
| Aggregate depreciation | 19,584 | 18,557 |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Motor |
| vehicles |
| £ |
| COST OR VALUATION |
| Additions |
| At 31 January 2026 |
| DEPRECIATION |
| Charge for year |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Ellesmere Port Glass & Glazing Co. |
| Limited (Registered number: 01095294) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank overdraft |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Bank overdrafts |
| Hire purchase contracts | 10,542 | - |
| The bank overdraft facility is secured by a legal mortgage over the company's property and a floating charge over plant and machinery. Assets held under hire purchase contracts are charged until the related liability is fully discharged, which is secured on the assets to which they relate. |
| 9. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 February 2025 |
| Transfer | (1,147 | ) |
| At 31 January 2026 |