IRIS Accounts Production v24.1.0.578 01437704 Board of Directors 1.10.22 30.9.23 30.9.23 false true false false true false 2231 9151 132665 138949 180650 150331 50216 2231 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh014377042022-09-30014377042023-09-30014377042022-10-012023-09-30014377042021-09-30014377042021-10-012022-09-30014377042022-09-3001437704ns15:EnglandWales2022-10-012023-09-3001437704ns14:PoundSterling2022-10-012023-09-3001437704ns10:Director12022-10-012023-09-3001437704ns10:PrivateLimitedCompanyLtd2022-10-012023-09-3001437704ns10:SmallEntities2022-10-012023-09-3001437704ns10:AuditExempt-NoAccountantsReport2022-10-012023-09-3001437704ns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3001437704ns10:SmallCompaniesRegimeForAccounts2022-10-012023-09-3001437704ns10:FullAccounts2022-10-012023-09-300143770441ns10:Director12022-09-300143770441ns10:Director12021-09-300143770441ns10:Director12022-10-012023-09-300143770441ns10:Director12021-10-012022-09-300143770441ns10:Director12023-09-300143770441ns10:Director12022-09-3001437704ns10:Director22022-10-012023-09-3001437704ns10:Director32022-10-012023-09-3001437704ns10:CompanySecretary12022-10-012023-09-3001437704ns10:RegisteredOffice2022-10-012023-09-3001437704ns5:CurrentFinancialInstruments2023-09-3001437704ns5:CurrentFinancialInstruments2022-09-3001437704ns5:Non-currentFinancialInstruments2023-09-3001437704ns5:Non-currentFinancialInstruments2022-09-3001437704ns5:ShareCapital2023-09-3001437704ns5:ShareCapital2022-09-3001437704ns5:RevaluationReserve2023-09-3001437704ns5:RevaluationReserve2022-09-3001437704ns5:RetainedEarningsAccumulatedLosses2023-09-3001437704ns5:RetainedEarningsAccumulatedLosses2022-09-3001437704ns5:ShortLeaseholdAssetsns5:LandBuildings2022-10-012023-09-3001437704ns5:PlantMachinery2022-10-012023-09-3001437704ns5:MotorVehicles2022-10-012023-09-3001437704ns5:ComputerEquipment2022-10-012023-09-3001437704ns5:ShortLeaseholdAssetsns5:LandBuildings2022-09-3001437704ns5:PlantMachinery2022-09-3001437704ns5:MotorVehicles2022-09-3001437704ns5:ComputerEquipment2022-09-3001437704ns5:ShortLeaseholdAssetsns5:LandBuildings2023-09-3001437704ns5:PlantMachinery2023-09-3001437704ns5:MotorVehicles2023-09-3001437704ns5:ComputerEquipment2023-09-3001437704ns5:ShortLeaseholdAssetsns5:LandBuildings2022-09-3001437704ns5:PlantMachinery2022-09-3001437704ns5:MotorVehicles2022-09-3001437704ns5:ComputerEquipment2022-09-3001437704ns5:CostValuation2022-09-3001437704ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3001437704ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-3001437704ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-09-3001437704ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-09-3001437704ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-09-3001437704ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-09-3001437704ns10:Director222022-09-3001437704ns10:Director222021-09-3001437704ns10:Director222022-10-012023-09-3001437704ns10:Director222021-10-012022-09-3001437704ns10:Director222023-09-3001437704ns10:Director222022-09-3001437704ns10:Director332022-09-3001437704ns10:Director332021-09-3001437704ns10:Director332022-10-012023-09-3001437704ns10:Director332021-10-012022-09-3001437704ns10:Director332023-09-3001437704ns10:Director332022-09-30
REGISTERED NUMBER: 01437704 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 September 2023

for

A. and G. Structures Limited

A. and G. Structures Limited (Registered number: 01437704)

Contents of the Financial Statements
for the Year Ended 30 September 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


A. and G. Structures Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Mrs D M Cooke
D V Cooke
G P Cooke





SECRETARY: D V Cooke





REGISTERED OFFICE: 38 Longshot Lane Industrial Estate
Bracknell
Berkshire
RG12 1RL





REGISTERED NUMBER: 01437704 (England and Wales)





ACCOUNTANTS: Butt Miller
Chartered Accountants
1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY

A. and G. Structures Limited (Registered number: 01437704)

Statement of Financial Position
30 September 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 195,876 113,814
Investments 5 200,000 200,000
395,876 313,814

CURRENT ASSETS
Stocks 6 259,098 190,313
Debtors 7 610,629 577,809
Cash at bank 1,087 262,599
870,814 1,030,721
CREDITORS
Amounts falling due within one year 8 (832,588 ) (1,098,424 )
NET CURRENT ASSETS/(LIABILITIES) 38,226 (67,703 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

434,102

246,111

CREDITORS
Amounts falling due after more than one
year

9

(81,600

)

(76,930

)

PROVISIONS FOR LIABILITIES (56,469 ) (21,017 )
NET ASSETS 296,033 148,164

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 11 30,000 -
Retained earnings 265,933 148,064
296,033 148,164

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

A. and G. Structures Limited (Registered number: 01437704)

Statement of Financial Position - continued
30 September 2023


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 14 March 2024 and were signed on its behalf by:





D V Cooke - Director


A. and G. Structures Limited (Registered number: 01437704)

Notes to the Financial Statements
for the Year Ended 30 September 2023


1. STATUTORY INFORMATION

A. and G. Structures 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on reducing balance
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Work in progress represents uninvoiced work at the statement of financial position date. It is valued at the lower of cost and net realisable value.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

A. and G. Structures Limited (Registered number: 01437704)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts are capitalised in the Statement of Financial Position. Those held under hire purchase contracts are depreciated over their estimated useful lives.

The interest element of these obligations is charged to the Income Statement over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

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 the Income Statement in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 16 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST OR VALUATION
At 1 October 2022 32,826 213,372 271,470 34,144 551,812
Additions 30,000 - 62,490 - 92,490
Disposals - - (26,500 ) - (26,500 )
Revaluations 30,000 - - - 30,000
At 30 September 2023 92,826 213,372 307,460 34,144 647,802
DEPRECIATION
At 1 October 2022 32,040 174,933 196,881 34,144 437,998
Charge for year 2,579 5,765 26,320 - 34,664
Eliminated on disposal - - (20,736 ) - (20,736 )
At 30 September 2023 34,619 180,698 202,465 34,144 451,926
NET BOOK VALUE
At 30 September 2023 58,207 32,674 104,995 - 195,876
At 30 September 2022 786 38,439 74,589 - 113,814

Cost or valuation at 30 September 2023 is represented by:

Short Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
Valuation in 2023 30,000 - - - 30,000
Cost 62,826 213,372 307,460 34,144 617,802
92,826 213,372 307,460 34,144 647,802

A. and G. Structures Limited (Registered number: 01437704)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2022
and 30 September 2023 200,000
NET BOOK VALUE
At 30 September 2023 200,000
At 30 September 2022 200,000

6. STOCKS
2023 2022
£    £   
Stocks 100,000 80,000
Work in progress 159,098 110,313
259,098 190,313

7. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 120,859 99,896
Other debtors 16,669 40,991
Directors' current accounts - 1,270
Tax 75,121 -
S455 tax 514 514
VAT 51,353 126,188
Prepayments and accrued income 225,254 213,614
489,770 482,473

Amounts falling due after more than one year:
Trade debtors 120,859 95,336

Aggregate amounts 610,629 577,809

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 242,758 155,131
Hire purchase contracts 32,634 37,060
Trade creditors 363,185 798,826
Amounts owed to group undertakings 31,190 38,436
Tax 34,660 48,387
Social security and other taxes 38,193 5,701
Other creditors 36,010 12,295
Directors' current accounts 53,958 2,231
Accruals - 357
832,588 1,098,424

A. and G. Structures Limited (Registered number: 01437704)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 6,667 16,667
Hire purchase contracts 64,933 50,263
81,600 76,930

10. SECURED DEBTS

The bank has a fixed and floating charge over all the undertakings of the company.

11. RESERVES
Revaluation
reserve
£   
Revaluation reserve 30,000

At 30 September 2023 30,000

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
Mrs D M Cooke and D V Cooke
Balance outstanding at start of year (2,231 ) 9,151
Amounts advanced 132,665 138,949
Amounts repaid (180,650 ) (150,331 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (50,216 ) (2,231 )

G P Cooke
Balance outstanding at start of year 1,270 7,202
Amounts advanced 5,300 10,000
Amounts repaid (10,312 ) (15,932 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,742 ) 1,270

Loans from the company with balances of over £10,000 were charged at the official interest rate of 2%. All loans are unsecured and repayable on demand.