Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-30 2024-09-30 2025-05-23 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-10-01 false No description of principal activity 1 1 false true false 01537912 2023-10-01 2024-09-30 01537912 2022-10-01 2023-09-30 01537912 2024-09-30 01537912 2023-09-30 01537912 c:Director1 2023-10-01 2024-09-30 01537912 d:PlantMachinery 2023-10-01 2024-09-30 01537912 d:PlantMachinery 2024-09-30 01537912 d:PlantMachinery 2023-09-30 01537912 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01537912 d:MotorVehicles 2023-10-01 2024-09-30 01537912 d:MotorVehicles 2024-09-30 01537912 d:MotorVehicles 2023-09-30 01537912 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01537912 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01537912 d:CurrentFinancialInstruments 2024-09-30 01537912 d:CurrentFinancialInstruments 2023-09-30 01537912 d:Non-currentFinancialInstruments 2024-09-30 01537912 d:Non-currentFinancialInstruments 2023-09-30 01537912 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 01537912 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 01537912 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 01537912 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 01537912 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 01537912 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 01537912 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 01537912 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 01537912 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-09-30 01537912 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-09-30 01537912 d:ShareCapital 2024-09-30 01537912 d:ShareCapital 2023-09-30 01537912 d:RetainedEarningsAccumulatedLosses 2024-09-30 01537912 d:RetainedEarningsAccumulatedLosses 2023-09-30 01537912 c:FRS102 2023-10-01 2024-09-30 01537912 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 01537912 c:FullAccounts 2023-10-01 2024-09-30 01537912 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 01537912 2 2023-10-01 2024-09-30 01537912 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 01537912 A G R INTERIORS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
A G R INTERIORS LIMITED REGISTERED NUMBER: 01537912 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,926 |  | 2,463
|  |  | 1,926 |  | 2,463
Current assets |  |  |  |  |
Stocks |  | 2,138 |  | 2,416 |
Debtors: amounts falling due within one year | 5 | 1,918 |  | 4,020 |
Cash at bank and in hand |  | 2,171 |  | 961 |
|  | 6,227 |  | 7,397 |
Creditors: amounts falling due within one year | 6 | (115,813) |  | (115,835) |
Net current liabilities |  |  | (109,586) |  | (108,438)
Total assets less current liabilities |  |  | (107,660) |  | (105,975)
Creditors: amounts falling due after more than one year | 7 |  | (8,607) |  | (10,853)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (366) |  | (468) |
|  |  | (366) |  | (468)
Net liabilities |  |  | (116,633) |  | (117,296)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | (117,633) |  | (118,296)
|  |  | (116,633) |  | (117,296)
Page 1
A G R INTERIORS LIMITED REGISTERED NUMBER: 01537912 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2024 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A G Rackham
Director
Date: 23 May 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
A G R INTERIORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
1. | General information
A G R Interiors Limited is a private company limited by shares and incorporated in England and Wales, registration number 01537912. The registered office is 28 Victoria Road, Diss, Norfolk, IP22 4HW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
| 2.2 | Going concern
The director believes that the company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company's needs. The director has considered a period of twelve months from the date of approval of the financial statements. The director believes that no further disclosures relating to the company's ability to continue as a going concern need to be made in the financial statements.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
A G R INTERIORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
A G R INTERIORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 15% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is 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.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
A G R INTERIORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
4. | Tangible fixed assets
|  | Plant & machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2023 | 11,426 | 5,135 | 16,561
| Additions | 150 | - | 150
| Disposals | (465) | - | (465)
| At 30 September 2024 | 11,111 | 5,135 | 16,246
| Depreciation |  |  |
| At 1 October 2023 | 9,876 | 4,222 | 14,098
| Charge for the year on owned assets | 216 | 228 | 444
| Disposals | (222) | - | (222)
| At 30 September 2024 | 9,870 | 4,450 | 14,320
| Net book value |  |  |
| At 30 September 2024 | 1,241 | 685 | 1,926
| At 30 September 2023 | 1,550 | 913 | 2,463
Page 6
A G R INTERIORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 1,918 | 3,588
| Prepayments and accrued income | - | 14
| Tax recoverable | - | 418
|  | 1,918 | 4,020
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 2,205 | 1,806
| Trade creditors | 1,100 | 2,927
| Corporation tax | 257 | 1,422
| Other creditors | 110,020 | 107,682
| Accruals and deferred income | 2,231 | 1,998
|  | 115,813 | 115,835
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 8,607 | 10,853
|  | 8,607 | 10,853
| The aggregate amount for which security has been given amounted to £8,607 (2023: £10,853). Included within loans due after more than one year are borrowings with repayment terms of six years. Interest is charged at market rates and is subject to fluctuation in line with the base rate. The bank loan is secured against land & buildings at Magpie Court Harleston, Norfolk.
Page 7
A G R INTERIORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 2,205 | 1,806
|  | 2,205 | 1,806
| Amounts falling due 1-2 years |  |
| Bank loans | 2,390 | 1,958
|  | 2,390 | 1,958
| Amounts falling due 2-5 years |  |
| Bank loans | 6,217 | 7,017
|  | 6,217 | 7,017
| Amounts falling due after more than 5 years |  |
| Bank loans | - | 1,878
|  | - | 1,878
|  | 10,812 | 12,659
Page 8