Company registration number 11102133 (England and Wales)
WALLS OF GLASS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
WALLS OF GLASS LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
WALLS OF GLASS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,269
3,868
Current assets
Stocks
18,789
5,000
Debtors
4
196,770
163,512
Cash at bank and in hand
86,989
83,670
302,548
252,182
Creditors: amounts falling due within one year
5
(187,196)
(157,302)
Net current assets
115,352
94,880
Total assets less current liabilities
118,621
98,748
Creditors: amounts falling due after more than one year
6
(86,624)
(48,738)
Net assets
31,997
50,010
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
31,897
49,910
Total equity
31,997
50,010
WALLS OF GLASS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 July 2026 and are signed on its behalf by:
S Opacic
Director
Company registration number 11102133 (England and Wales)
WALLS OF GLASS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Walls of Glass Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 5, Carr Mills Business Centre, 919 Bradford Road, Birstall, WF17 9JX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% Straight Line
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Taxation
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

WALLS OF GLASS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Computers
Motor vehicles
Total
£
£
£
Cost
At 1 January 2025
2,095
8,900
10,995
Additions
170
1,995
2,165
Disposals
-
0
(3,700)
(3,700)
At 31 December 2025
2,265
7,195
9,460
Depreciation and impairment
At 1 January 2025
1,911
5,216
7,127
Depreciation charged in the year
92
963
1,055
Eliminated in respect of disposals
-
0
(1,991)
(1,991)
At 31 December 2025
2,003
4,188
6,191
Carrying amount
At 31 December 2025
262
3,007
3,269
At 31 December 2024
184
3,684
3,868
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
96,159
87,950
Other debtors
100,011
74,962
Prepayments and accrued income
600
600
196,770
163,512
WALLS OF GLASS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
34,362
19,362
Trade creditors
110,593
64,253
Corporation tax
40,796
37,571
Other taxation and social security
-
0
154
Other creditors
195
34,712
Accruals and deferred income
1,250
1,250
187,196
157,302
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans
86,624
48,738
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