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REGISTERED NUMBER: 01437704 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 September 2024

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 2024










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 2024







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 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 162,822 195,876
Investments 5 200,000 200,000
362,822 395,876

CURRENT ASSETS
Stocks 6 317,860 259,098
Debtors 7 389,603 610,629
Cash at bank 31,053 1,087
738,516 870,814
CREDITORS
Amounts falling due within one year 8 (626,857 ) (832,588 )
NET CURRENT ASSETS 111,659 38,226
TOTAL ASSETS LESS CURRENT
LIABILITIES

474,481

434,102

CREDITORS
Amounts falling due after more than one
year

9

(117,019

)

(81,600

)

PROVISIONS FOR LIABILITIES (40,924 ) (56,469 )
NET ASSETS 316,538 296,033

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 11 30,000 30,000
Retained earnings 286,438 265,933
316,538 296,033

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 2024


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 25 April 2025 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 2024


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 2024


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 10 (2023 - 16 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST OR VALUATION
At 1 October 2023 92,826 213,372 307,460 34,144 647,802
Additions - 4,000 - - 4,000
At 30 September 2024 92,826 217,372 307,460 34,144 651,802
DEPRECIATION
At 1 October 2023 34,619 180,698 202,465 34,144 451,926
Charge for year 5,821 5,001 26,232 - 37,054
At 30 September 2024 40,440 185,699 228,697 34,144 488,980
NET BOOK VALUE
At 30 September 2024 52,386 31,673 78,763 - 162,822
At 30 September 2023 58,207 32,674 104,995 - 195,876

Cost or valuation at 30 September 2024 is represented by:

Short Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
Valuation in 2023 30,000 - - - 30,000
Cost 62,826 217,372 307,460 34,144 621,802
92,826 217,372 307,460 34,144 651,802

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

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 200,000
NET BOOK VALUE
At 30 September 2024 200,000
At 30 September 2023 200,000

6. STOCKS
2024 2023
£    £   
Stocks 100,000 100,000
Work in progress 217,860 159,098
317,860 259,098

7. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 117,262 120,859
Other debtors 15,750 16,669
Tax 66,921 75,121
S455 tax 514 514
VAT 27,845 51,353
Prepayments and accrued income 44,769 225,254
273,061 489,770

Amounts falling due after more than one year:
Trade debtors 116,542 120,859

Aggregate amounts 389,603 610,629

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 166,081 242,758
Hire purchase contracts 28,762 32,634
Trade creditors 183,804 363,185
Amounts owed to group undertakings 73,976 31,190
Tax 31,118 34,660
Social security and other taxes 120,353 38,193
Other creditors 2,521 36,010
Directors' current accounts 20,176 53,958
Accruals 66 -
626,857 832,588

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

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 27,379 10,000
Bank loans - 2-5 years 53,469 6,667
Hire purchase contracts 36,171 64,933
117,019 81,600

10. SECURED DEBTS

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

11. RESERVES
Revaluation
reserve
£   
At 1 October 2023
and 30 September 2024 30,000

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Mrs D M Cooke and D V Cooke
Balance outstanding at start of year (50,216 ) (2,231 )
Amounts advanced 146,644 132,665
Amounts repaid (104,523 ) (180,650 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (8,095 ) (50,216 )

G P Cooke
Balance outstanding at start of year (3,742 ) 1,270
Amounts advanced 1,000 5,300
Amounts repaid (9,339 ) (10,312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (12,081 ) (3,742 )

Loans from the company with balances of over £20,000 were charged at the official interest rate of 2.25%. All loans are unsecured and repayable on demand.