Silverfin false 31/03/2023 01/04/2022 31/03/2023 Mrs D Cooper 01/05/2015 Mr J Orchard 01/05/2015 01 October 2023 The principal activity of the Company during the financial year was that of management consultancy. 09571453 2023-03-31 09571453 bus:Director1 2023-03-31 09571453 bus:Director2 2023-03-31 09571453 2022-03-31 09571453 core:CurrentFinancialInstruments 2023-03-31 09571453 core:CurrentFinancialInstruments 2022-03-31 09571453 core:ShareCapital 2023-03-31 09571453 core:ShareCapital 2022-03-31 09571453 core:RetainedEarningsAccumulatedLosses 2023-03-31 09571453 core:RetainedEarningsAccumulatedLosses 2022-03-31 09571453 core:PlantMachinery 2022-03-31 09571453 core:Vehicles 2022-03-31 09571453 core:OfficeEquipment 2022-03-31 09571453 core:PlantMachinery 2023-03-31 09571453 core:Vehicles 2023-03-31 09571453 core:OfficeEquipment 2023-03-31 09571453 bus:OrdinaryShareClass1 2023-03-31 09571453 bus:OrdinaryShareClass2 2023-03-31 09571453 bus:OrdinaryShareClass3 2023-03-31 09571453 bus:OrdinaryShareClass4 2023-03-31 09571453 2022-04-01 2023-03-31 09571453 bus:FullAccounts 2022-04-01 2023-03-31 09571453 bus:SmallEntities 2022-04-01 2023-03-31 09571453 bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 09571453 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 09571453 bus:Director1 2022-04-01 2023-03-31 09571453 bus:Director2 2022-04-01 2023-03-31 09571453 core:PlantMachinery core:TopRangeValue 2022-04-01 2023-03-31 09571453 core:Vehicles core:TopRangeValue 2022-04-01 2023-03-31 09571453 core:OfficeEquipment 2022-04-01 2023-03-31 09571453 2021-04-01 2022-03-31 09571453 core:PlantMachinery 2022-04-01 2023-03-31 09571453 core:Vehicles 2022-04-01 2023-03-31 09571453 bus:OrdinaryShareClass1 2022-04-01 2023-03-31 09571453 bus:OrdinaryShareClass1 2021-04-01 2022-03-31 09571453 bus:OrdinaryShareClass2 2022-04-01 2023-03-31 09571453 bus:OrdinaryShareClass2 2021-04-01 2022-03-31 09571453 bus:OrdinaryShareClass3 2022-04-01 2023-03-31 09571453 bus:OrdinaryShareClass3 2021-04-01 2022-03-31 09571453 bus:OrdinaryShareClass4 2022-04-01 2023-03-31 09571453 bus:OrdinaryShareClass4 2021-04-01 2022-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 09571453 (England and Wales)

AGAR MANAGEMENT CONSULTANCY LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2023
Pages for filing with the registrar

AGAR MANAGEMENT CONSULTANCY LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2023

Contents

AGAR MANAGEMENT CONSULTANCY LIMITED

COMPANY INFORMATION

For the financial year ended 31 March 2023
AGAR MANAGEMENT CONSULTANCY LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2023
DIRECTORS Mrs D Cooper
Mr J Orchard
REGISTERED OFFICE Sigma House
Oak View Close
Edginswell Park
Torquay
TQ2 7FF
United Kingdom
COMPANY NUMBER 09571453 (England and Wales)
ACCOUNTANT Francis Clark LLP
Sigma House
Oak View Close
Edginswell Park
Torquay
TQ2 7FF
United Kingdom
AGAR MANAGEMENT CONSULTANCY LIMITED

BALANCE SHEET

As at 31 March 2023
AGAR MANAGEMENT CONSULTANCY LIMITED

BALANCE SHEET (continued)

As at 31 March 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 3 134,921 5,575
134,921 5,575
Current assets
Stocks 119,650 5,737
Debtors 4 91,736 90,864
Cash at bank and in hand 28,566 117,093
239,952 213,694
Creditors: amounts falling due within one year 5 ( 71,035) ( 92,454)
Net current assets 168,917 121,240
Total assets less current liabilities 303,838 126,815
Provision for liabilities ( 33,730) 0
Net assets 270,108 126,815
Capital and reserves
Called-up share capital 6 100 100
Profit and loss account 270,008 126,715
Total shareholders' funds 270,108 126,815

For the financial year ending 31 March 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Agar Management Consultancy Limited (registered number: 09571453) were approved and authorised for issue by the Board of Directors on 01 October 2023. They were signed on its behalf by:

Mrs D Cooper
Director
AGAR MANAGEMENT CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2023
AGAR MANAGEMENT CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Agar Management Consultancy Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sigma House, Oak View Close, Edginswell Park, Torquay, TQ2 7FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when the value of goods and services provided to date can be reliably measured.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery 4 years straight line
Vehicles 5 years straight line
Office equipment 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress 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. At each reporting date, stocks are assessed for impairment. If stocks are
impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 5 3

3. Tangible assets

Plant and machinery Vehicles Office equipment Total
£ £ £ £
Cost
At 01 April 2022 0 0 16,582 16,582
Additions 34,273 104,520 2,807 141,600
Disposals 0 0 ( 6,900) ( 6,900)
At 31 March 2023 34,273 104,520 12,489 151,282
Accumulated depreciation
At 01 April 2022 0 0 11,007 11,007
Charge for the financial year 5,511 4,151 2,592 12,254
Disposals 0 0 ( 6,900) ( 6,900)
At 31 March 2023 5,511 4,151 6,699 16,361
Net book value
At 31 March 2023 28,762 100,369 5,790 134,921
At 31 March 2022 0 0 5,575 5,575

4. Debtors

2023 2022
£ £
Trade debtors 54,264 68,007
Other debtors 37,472 22,857
91,736 90,864

5. Creditors: amounts falling due within one year

2023 2022
£ £
Trade creditors 17,121 65
Taxation and social security 52,234 53,826
Other creditors 1,680 38,563
71,035 92,454

6. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
55 Ordinary A shares of £ 1.00 each 55 55
35 Ordinary B shares of £ 1.00 each 35 35
5 Ordinary C shares of £ 1.00 each 5 5
5 Ordinary D shares of £ 1.00 each 5 5
100 100