Acorah Software Products - Accounts Production 12.4.002 false true 1 August 2021 31 July 2022 31 July 2022 12122548 Mr Alexander Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12122548 2021-07-31 12122548 2022-07-31 12122548 2021-08-01 2022-07-31 12122548 frs-core:CurrentFinancialInstruments 2022-07-31 12122548 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 12122548 frs-core:Non-currentFinancialInstruments 2022-07-31 12122548 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 12122548 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 12122548 frs-core:CurrentFinancialInstruments 2022-07-31 12122548 frs-core:AfterOneYear 2021-08-01 2022-07-31 12122548 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 12122548 frs-core:BetweenOneFiveYears 2022-07-31 12122548 frs-core:ComputerEquipment 2022-07-31 12122548 frs-core:ComputerEquipment 2021-08-01 2022-07-31 12122548 frs-core:ComputerEquipment 2021-07-31 12122548 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Registered number: 12122548
AGS Building and Groundworks (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2022
Trek Accountants

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12122548
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 7,093 2,870
Investments 4 37,000 37,000
44,093 39,870
CURRENT ASSETS
Debtors 5 17,151 3,911
Cash at bank and in hand 270 226
17,421 4,137
Creditors: Amounts Falling Due Within One Year 6 (3,252 ) (2,771 )
NET CURRENT ASSETS (LIABILITIES) 14,169 1,366
TOTAL ASSETS LESS CURRENT LIABILITIES 58,262 41,236
Creditors: Amounts Falling Due After More Than One Year 7 (50,000 ) (50,000 )
NET ASSETS/(LIABILITIES) 8,262 (8,764 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 8,261 (8,765 )
SHAREHOLDERS' FUNDS 8,262 (8,764)
Page 1
Page 2
For the year ending 31 July 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Alexander Smith
Director
26th August 2022
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20%
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
3. Tangible Assets
Motor Vehicles
£
Cost
As at 1 August 2021 3,500
Additions 8,650
Disposals (3,500 )
As at 31 July 2022 8,650
Depreciation
As at 1 August 2021 630
Provided during the period 1,557
Disposals (630 )
As at 31 July 2022 1,557
Net Book Value
As at 31 July 2022 7,093
As at 1 August 2021 2,870
Page 3
Page 4
4. Investments
Other
£
Cost
As at 1 August 2021 37,000
As at 31 July 2022 37,000
Provision
As at 1 August 2021 -
As at 31 July 2022 -
Net Book Value
As at 31 July 2022 37,000
As at 1 August 2021 37,000
5. Debtors
2022 2021
£ £
Due within one year
Other debtors 17,151 3,911
17,151 3,911
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Other creditors 720 300
Accruals and deferred income 1,200 720
Director's loan account 1,332 1,751
3,252 2,771
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 50,000 50,000
50,000 50,000
8. Share Capital
2022 2021
Allotted, Called up and fully paid 1 1
9. General Information
AGS Building and Groundworks (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12122548 . The registered office is Suite 2 The Barbican Centre Lustleigh Close, Marsh Barton Trading Estate, Exeter, Devon, EX2 8PW.
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