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Registered Number: 02125890
England & Northern Ireland

 

 

 

AG/CAD LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 47,619    63,179 
47,619    63,179 
Current assets      
Stocks 195,763    62,466 
Debtors 451,624    391,412 
Cash at bank and in hand 2,125,584    2,594,253 
2,772,971    3,048,131 
Creditors: amount falling due within one year (501,113)   (745,151)
Net current assets 2,271,858    2,302,980 
 
Total assets less current liabilities 2,319,477    2,366,159 
Net assets 2,319,477    2,366,159 
 

Capital and reserves
     
Called up share capital 4 100    45 
Capital Redemption Reserve   55 
Profit and loss account 2,319,377    2,366,059 
Shareholders' funds 2,319,477    2,366,159 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 26 September 2024 and were signed by:


-------------------------------
Mr Andrew B Boulton
Director
1
General Information
AG/CAD Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 02125890, registration address Kasemake House, Barlow Drive, Woodford Park Industrial Estate, Winsford, CW7 2JZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.


Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 15% Reducing Balance
Improvements to property 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 17 (2023 : 17).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £
At 01 April 2023 156,891    28,653    38,861    11,153    235,558 
Additions        
Disposals (20,098)         (20,098)
At 31 March 2024 136,793    28,653    38,861    11,153    215,460 
Depreciation
At 01 April 2023 108,231    28,367    31,926    3,855    172,379 
Charge for year 11,662    43    1,697    146    13,548 
On disposals (18,086)         (18,086)
At 31 March 2024 101,807    28,410    33,623    4,001    167,841 
Net book values
Closing balance as at 31 March 2024 34,986    243    5,238    7,152    47,619 
Opening balance as at 01 April 2023 48,660    286    6,935    7,298    63,179 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2