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Registered Number: 13651631
England and Wales

 

 

 

AGB LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024

AGB LIMITED
Contents Page
For the year ended 30 September 2024
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 13,393    19,133 
13,393    19,133 
Current assets      
Stocks 20,000    13,500 
Debtors 0    27,237 
Cash at bank and in hand 1,205    1,918 
21,205    42,655 
Creditors: amount falling due within one year (416,245)   (336,683)
Net current assets (395,040)   (294,028)
 
Total assets less current liabilities (381,647)   (274,895)
Provisions for liabilities (2,545)   (3,635)
Net assets (384,192)   (278,530)
 

Capital and reserves 		     
Called up share capital 4 900    900 
Profit and loss account (385,092)   (279,430)
Shareholders' funds (384,192)   (278,530)
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 18 September 2025 and were signed on its behalf by:


-------------------------------
Bidit Neupane
Director		-------------------------------
Aarati Pudasaini
Director
1
General Information
AGB LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13651631, registration address 280 Broadway, Bexleyheath, England, DA6 8AL.

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(A).The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) 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.
Going concern basis
The director believes that the company can successfully manage its business risks and, after making relevant enquiries, the director has a reasonable expectation that the company will have access to adequate resources to continue to trade for the foreseeable future and he believes it is appropriate to continue to adopt the going concern basis in preparing the annual report and accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Plant and Machinery 30% Reducing Balance
Fixtures and Fittings 30% Reducing Balance
Computer Equipment 30% 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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 6 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 October 2023 29,508    8,718    500    38,726 
Additions -    -    -    - 
Disposals -    -    -    - 
At 30 September 2024 29,508    8,718    500    38,726 
Depreciation
At 01 October 2023 14,985    4,353    255    19,593 
Charge for year 4,356    1,310    74    5,740 
On disposals -    -    -    - 
At 30 September 2024 19,341    5,663    329    25,333 
Net book values
Closing balance as at 30 September 2024 10,167    3,055    171    13,393 
Opening balance as at 01 October 2023 14,523    4,365    245    19,133 


4.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
900 Class A shares of £1.00 each 900    900 
900    900 

2