Company No: 09571453 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	109,898		120,945
		109,898		120,945
Current assets
Stocks		12,430		86,129
Debtors	4	100,256		230,745
Cash at bank and in hand		80,144		89,062
		192,830		405,936
Creditors: amounts falling due within one year	5	( 80,958)		( 135,674)
Net current assets		111,872		270,262
Total assets less current liabilities		221,770		391,207
Provision for liabilities		( 27,475)		( 30,236)
Net assets		194,295		360,971
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		194,195		360,871
Total shareholders' funds		194,295		360,971

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Agar Management Consultancy Limited (registered number: 09571453) were approved and authorised for issue by the Board of Directors on 07 October 2025. They were signed on its behalf by:

Mrs D Cooper Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Agar Management Consultancy Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sigma House, Oak View Close, Edginswell Park, Torquay, TQ2 7FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when the value of goods and services provided to date can be reliably measured.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight line balance basis over its expected useful life, as follows:

Plant and machinery	4 years straight line
Vehicles	4 years straight line
Office equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	9		8

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 April 2024	49,148		104,520		18,957		172,625
Additions	0		29,834		1,935		31,769
At 31 March 2025	49,148		134,354		20,892		204,394
Accumulated depreciation
At 01 April 2024	16,516		25,055		10,109		51,680
Charge for the financial year	12,244		26,871		3,701		42,816
At 31 March 2025	28,760		51,926		13,810		94,496
Net book value
At 31 March 2025	20,388		82,428		7,082		109,898
At 31 March 2024	32,632		79,465		8,848		120,945

4. Debtors

	2025		2024
	£		£
Trade debtors	88,088		84,028
Other debtors	12,168		146,717
	100,256		230,745

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	21,322		50,107
Taxation and social security	56,736		71,425
Other creditors	2,900		14,142
	80,958		135,674

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
30 Ordinary A shares of £ 1.00 each (2024: - shares of £ 1.00 each)	30		0
30 Ordinary B shares of £ 1.00 each (2024: - shares of £ 1.00 each)	30		0
20 Ordinary C shares of £ 1.00 each (2024: - shares of £ 1.00 each)	20		0
20 Ordinary D shares of £ 1.00 each (2024: - shares of £ 1.00 each)	20		0
Nil Ordinary shares (2024: 100 shares of £ 1.00 each)	0		100
	100		100

7. Related party transactions

Transactions with owners holding a participating interest in the entity

	2025		2024
	£		£
Amounts Loaned to Shareholders	272		56,705

The loans are unsecured, interest free and carry no fixed terms of repayment.

Transactions with the entity's directors

	2025		2024
	£		£
Amounts Loaned to Directors	0		79,235

The loans are unsecured, interest free and carry no fixed terms of repayment.