REGISTERED NUMBER: 02807083 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

PORTLAND GLASS LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

F C Camp

A Gravenor

SECRETARY:

A Gravenor

REGISTERED OFFICE:

44 Grand Parade

Brighton

East Sussex

BN2 9QA

REGISTERED NUMBER:

02807083 (England and Wales)

ACCOUNTANTS:

bk plus Limited

Chartered Certified Accountants

44 Grand Parade

Brighton

East Sussex

BN2 9QA

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 Portland Glass Limited for the year ended 30 April 2026 which comprise the Income Statement, Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Portland Glass Limited, 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 Portland Glass Limited and state those matters that we have agreed to state to the Board of Directors of Portland Glass Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Portland Glass Limited 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 profit of Portland Glass Limited. You consider that Portland Glass Limited 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 Portland Glass Limited. 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.

bk plus Limited

Chartered Certified Accountants

44 Grand Parade

Brighton

East Sussex

BN2 9QA

26 October 2026

FIXED ASSETS

Tangible assets

4

22,540

28,343

CURRENT ASSETS

Stocks

15,000

15,000

Debtors

5

87,902

306,653

Cash at bank and in hand

110,429

153,130

213,331

474,783

CREDITORS

Amounts falling due within one year

6

(220,809

)

(162,490

)

NET CURRENT (LIABILITIES)/ASSETS

(7,478

)

312,293

TOTAL ASSETS LESS CURRENT LIABILITIES

15,062

340,636

CREDITORS

Amounts falling due after more than one year

7

-

(300,992

)

PROVISIONS FOR LIABILITIES

(5,635

)

(7,086

)

NET ASSETS

9,427

32,558

CAPITAL AND RESERVES

Called up share capital

960

960

Capital redemption reserve

40

40

Retained earnings

8,427

31,558

SHAREHOLDERS' FUNDS

9,427

32,558

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 26 October 2026 and were signed on its behalf by:

A Gravenor - Director

1.	STATUTORY INFORMATION

Portland 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 consideration, received or receivable, for goods and services provided in the ordinary course of the company's activities.

Turnover excludes discounts, rebates and is shown net of value added tax and other sales taxes.

For goods sold directly to public or trade, revenue is recognised at time of sale.

For goods that are fitted the revenue is recognised once the fitting has been completed.

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

-

25% on reducing balance and 20% 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 and finance leases, are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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 year was 11 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

and 30 April 2026

19,393

3,927

59,553

2,023

84,896

DEPRECIATION

At 1 May 2025

19,393

3,927

31,755

1,478

56,553

Charge for year

-

-

5,560

243

5,803

At 30 April 2026

19,393

3,927

37,315

1,721

62,356

NET BOOK VALUE

At 30 April 2026

-

-

22,238

302

22,540

At 30 April 2025

-

-

27,798

545

28,343

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

47,670

47,247

Other debtors

40,232

259,406

87,902

306,653

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

16,440

Trade creditors

80,834

95,332

Taxation and social security

33,749

43,993

Other creditors

106,226

6,725

220,809

162,490

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

300,992

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

A Gravenor

Balance outstanding at start of year

139,049

134,316

Amounts advanced

77,403

16,233

Amounts repaid

(316,932

)

(11,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(100,480

)

139,049

The loan to the director is repayable on demand and interest is being charged at HMRC rates.

This loan was repaid after the year end.