1 January 2024 false No description of principal activity Taxfiler 2024.6 09859093business:PrivateLimitedCompanyLtd2024-01-012024-12-31 098590932023-12-31 098590932024-01-012024-12-31 09859093business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 09859093business:FilletedAccounts2024-01-012024-12-31 098590932024-12-31 09859093business:Director12024-01-012024-12-31 09859093business:Director22024-01-012024-12-31 09859093business:RegisteredOffice2024-01-012024-12-31 098590932023-12-31 09859093core:WithinOneYear2024-12-31 09859093core:WithinOneYear2023-12-31 09859093core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 09859093core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 09859093core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 09859093core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 09859093core:PreviouslyStatedAmount2024-12-31 09859093core:PreviouslyStatedAmount2023-12-31 09859093business:SmallEntities2024-01-012024-12-31 09859093countries:EnglandWales2024-01-012024-12-31 09859093core:PlantMachinery2024-01-012024-12-31 09859093core:PlantMachinery2023-12-31 09859093core:PlantMachinery2024-12-31 09859093business:OrdinaryShareClass12024-01-012024-12-31 09859093business:OrdinaryShareClass12023-01-012023-12-31 098590932023-01-012023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09859093 (England and Wales)
Argex UK & IRL Limited Unaudited accounts for the year ended 31 December 2024
Argex UK & IRL Limited Unaudited accounts Contents
Page
- 2 -
Argex UK & IRL Limited Company Information for the year ended 31 December 2024
Directors
Timothy John Michael Hegarty Gareth Moores
Company Number
09859093 (England and Wales)
Registered Office
7 High Street Windsor Berkshire SL4 1LD England
Accountants
James Norman Business Advisory Limited 7 High Street Windsor SL4 1LD
- 3 -
Argex UK & IRL Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
29,729 
1,435 
Current assets
Inventories
455,981 
293,699 
Debtors
1,379,347 
627,637 
Cash at bank and in hand
90,076 
104,271 
1,925,404 
1,025,607 
Creditors: amounts falling due within one year
(1,610,114)
(771,536)
Net current assets
315,290 
254,071 
Total assets less current liabilities
345,019 
255,506 
Provisions for liabilities
Deferred tax
(7,433)
(359)
Net assets
337,586 
255,147 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
337,585 
255,146 
Shareholders' funds
337,586 
255,147 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2025 and were signed on its behalf by
Timothy John Michael Hegarty Director Company Registration No. 09859093
- 4 -
Argex UK & IRL Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Argex UK & IRL Limited is a private company, limited by shares, registered in England and Wales, registration number 09859093. The registered office is 7 High Street, Windsor, Berkshire, SL4 1LD, England.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
Change of name
During the year, the company changed its registered name from Euro-Agg Limited to Argex Euro Agg Limited on 2 October 2024, then the company changed its registered name again form Argex Euro Agg Limited to Argex UK & IRL Limited on 2 October 2024.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Inventories
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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 balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.
- 5 -
Argex UK & IRL Limited Notes to the Accounts for the year ended 31 December 2024
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charge to the profit & loss account in the period to which they relate.
3
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2024
21,100 
Additions
31,000 
At 31 December 2024
52,100 
Depreciation
At 1 January 2024
19,665 
Charge for the year
2,706 
At 31 December 2024
22,371 
Net book value
At 31 December 2024
29,729 
At 31 December 2023
1,435 
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,159,063 
518,892 
Amounts due from group undertakings etc.
181,791 
83,088 
Accrued income and prepayments
3,493 
5,657 
Other debtors
35,000 
20,000 
1,379,347 
627,637 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
22,532 
30,794 
Trade creditors
756,248 
376,631 
Amounts owed to group undertakings and other participating interests
- 
729 
Taxes and social security
28,155 
23,670 
Other creditors
623,194 
225,408 
Loans from directors
985 
16,054 
Accruals
179,000 
98,250 
1,610,114 
771,536 
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
- 6 -
Argex UK & IRL Limited Notes to the Accounts for the year ended 31 December 2024
7
Transactions with related parties
Included in debtors are the following balances: -Euro-Agg (Holdings) Ltd £85,265 (2023: £82,528) -Euro-Agg DMCC £95,234 (2023: £nil) -Maxrete £712 (2023: £280) -Euro-Agg £580 (2023: £280) Included in creditors are the following balances: -Euro-Agg DMCC £nil (2023: £730) All of the companies named above are owned and controlled by the directors.
8
Controlling party
The parent company is Euro-Agg (Holdings) Limited, the registered office address is 7 High Street, Windsor, England, SL1 8DF.
9
Average number of employees
During the year the average number of employees was 5 (2023: 5).
- 7 -