Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312024-01-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13588479 2024-01-01 2024-12-31 13588479 2023-01-01 2023-12-31 13588479 2024-12-31 13588479 2023-12-31 13588479 c:Director1 2024-01-01 2024-12-31 13588479 d:OfficeEquipment 2024-01-01 2024-12-31 13588479 d:OfficeEquipment 2024-12-31 13588479 d:OfficeEquipment 2023-12-31 13588479 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13588479 d:ComputerEquipment 2024-01-01 2024-12-31 13588479 d:ComputerEquipment 2024-12-31 13588479 d:ComputerEquipment 2023-12-31 13588479 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13588479 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13588479 d:CurrentFinancialInstruments 2024-12-31 13588479 d:CurrentFinancialInstruments 2023-12-31 13588479 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13588479 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13588479 d:ShareCapital 2024-12-31 13588479 d:ShareCapital 2023-12-31 13588479 d:RetainedEarningsAccumulatedLosses 2024-12-31 13588479 d:RetainedEarningsAccumulatedLosses 2023-12-31 13588479 c:FRS102 2024-01-01 2024-12-31 13588479 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13588479 c:FullAccounts 2024-01-01 2024-12-31 13588479 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13588479 2 2024-01-01 2024-12-31 13588479 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 13588479









AGON LIFTING UK LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
AGON LIFTING UK LTD
REGISTERED NUMBER: 13588479

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
226
383

  
226
383

Current assets
  

Stocks
  
144,738
144,738

Debtors: amounts falling due within one year
 5 
297,677
244,673

Cash at bank and in hand
 6 
20,917
30,243

  
463,332
419,654

Creditors: amounts falling due within one year
 7 
(585,238)
(444,472)

Net current liabilities
  
 
 
(121,906)
 
 
(24,818)

Total assets less current liabilities
  
(121,680)
(24,435)

  

Net liabilities
  
(121,680)
(24,435)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(121,780)
(24,535)

  
(121,680)
(24,435)


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 profit and loss account 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: 



Page 1

 
AGON LIFTING UK LTD
REGISTERED NUMBER: 13588479
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024


................................................
Kasper Van der scheer hedemann
Director

Date: 4 August 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
AGON LIFTING UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Agon Lifting UK Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:
Registered number: 13588479
Registered office: 78 York Street, London, England, W1H 1DP.

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 following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
AGON LIFTING UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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

 
AGON LIFTING UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%
Computer equipment
-
33%

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.

 
2.7

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 balance sheet 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.

 
2.8

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.

 
2.9

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.

 
2.10

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 5

 
AGON LIFTING UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
175
365
540



At 31 December 2024

175
365
540



Depreciation


At 1 January 2024
35
122
157


Charge for the year on owned assets
35
122
157



At 31 December 2024

70
244
314



Net book value



At 31 December 2024
105
121
226



At 31 December 2023
140
243
383


5.


Debtors

2024
2023
£
£


Trade debtors
295,271
244,073

Other debtors
2,306
500

Called up share capital not paid
100
100

297,677
244,673



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
20,917
30,243

20,917
30,243


Page 6

 
AGON LIFTING UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
336,542
192,424

Other taxation and social security
14,291
85,377

Other creditors
146,148
25,445

Accruals and deferred income
88,257
141,226

585,238
444,472


 
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