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Registered number: 08997297










AGILE SOLUTIONS (GB) LTD










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
AGILE SOLUTIONS (GB) LTD
 

COMPANY INFORMATION


Directors
Mr Owen Lewis 
Mr Steven Whiting 




Registered number
08997297



Registered office
454 Exchange House Midsummer Boulevard

Milton Keynes

MK9 2EA




Independent auditors
AAB Audit & Accountancy Limited

Gresham House

5-7 St Pauls Street

Leeds

LS1 2JG





 
AGILE SOLUTIONS (GB) LTD
 

CONTENTS



Page
Strategic Report
1 - 2
Directors' Report
3 - 4
Independent Auditors' Report
5 - 8
Statement of Income and Retained Earnings
9
Statement of Financial Position
10
Statement of Cash Flows
11
Analysis of Net Debt
12
Notes to the Financial Statements
13 - 25


 
AGILE SOLUTIONS (GB) LTD
 

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025

Introduction
 
The directors present their strategic report for the company for the year ended 31 March 2025.

Principal activity
 
The principal activities of the company are the development, implementation and servicing of Cloud, Data & Analytics solutions employing modern software tooling, techniques and methodologies. Agile Solutions capabilities and software partnerships allow our people to deliver high quality solutions that help our customers Modernise, Manage and Monetise their data assets.

Fair review of the business
 
Agile Solutions (GB) Ltd enjoyed a year of change and improved efficiency in 2024/25, while retaining a continued focus on supporting our customers in Modernising, Managing and Monetising their data assets. Agile design, develop, implement and service Cloud, Data & Analytics solutions, employing techniques and methodologies and leveraging our software partnerships to solve our clients' data challenges. We also invest sizeable funds to develop services that help the market meet ongoing change required for meeting structural, regulatory or digital transformation drivers.

Financial key performance indicators
 
Revenue overall increased by 9% over the year to £15.7m (2024: £14.4m) but decreased in the second half of the year, partly as a result of subdued market conditions and business sentiment following the Autumn Budget 2024 released in October.

Gross profit was in turn affected and decreased by 15% to £2.96m, with operating profit reduced to £386k (2024: £1,206k).  Short-term reductions were also forecasted as a result of rebalancing the Consulting division and through recruitment of a stronger Senior Leadership Team, with investment across all divisions in management, infrastructure and delivery capability needed to grow the business. In the period, Agile released its first 5-year strategy, ensuring clarity of vision and a focus on winning new clients and increasing market share in the longer-term.

As a result, the business gained 9 new clients over the period, with 5 of those being in the Tier 1 strategic account bracket.  This achievement exceeded net new client growth over any of the prior four prior financial years.

The business maintained a strong balance sheet and healthy liquidity position, with cash at 31 March 2025 of £481k (2024: £887k).  

As with prior years, Agile Solutions (GB) Ltd continued to prioritise innovation, talent development and operational efficiency, positioning the company to capitalise on future market opportunities and deliver sustainable profitability.

Page 1

 
AGILE SOLUTIONS (GB) LTD
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Principal risks and uncertainties

Agile Solutions (GB) Ltd will continue to deliver data services that make a positive impact on customer revenue, whilst improving efficiency, cost reductions and risk mitigation across a number of industry sectors. The continued drive to modernise, deploy software solutions in the cloud and deliver on the potential of integrating AI within business models means that many of our customers need the types of skills, solutions and certified experience which we provide. However, we are seeing signs of increased client investment in internal capability as the need for data knowledge becomes ubiquitous and the AI race continues to accelerate. This is also set against a backdrop of the current economic conditions which represent a challenge for all. 

As an organisation built to deliver greater value at a faster pace for our customers than our key competitors, Agile Solutions (GB) Ltd believe we are uniquely placed to continue to help them through these difficult times. In addition, we continue to diversify our customer base to offset any risks that may arise from a reduction in individual client spend. While the accelerated deployment of key technologies including Al presents some challenges to internal enablement, the company is well positioned to continue to take advantage of these opportunities by proactively seeking technology direction and guidance from the leading analyst, Gartner to ensure it is aligned with the market from skills and emerging technologies perspectives. 

Dividends

Dividends of £500,000 were declared and paid during the year (2024: £949,400).

Going Concern

The directors remain confident in the long-term prospects for the company. The continued activity in the Cloud, Data and Analytics markets ensures that the company is well positioned to continue its long-term growth and market share. Based on our business modelling, the directors are confident that the company remains well placed with continuing and new clients and are confident that the company remains going concern. 


This report was approved by the board on 5 December 2025 and signed on its behalf.



Mr Steven Whiting
Director

Page 2

 
AGILE SOLUTIONS (GB) LTD
 

 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors

The directors who served during the year were:

Mr Owen Lewis 
Mr Steven Whiting 

Matters covered in the Strategic Report

The Company has chosen in accordance with section 414C(11) of the Companies Act 2006 (Strategic Report
and Directors' Report) Regulations 2013 to set out in the company's strategic report information required by schedule 7 of the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £228,741 (2024 - £967,801).

Particulars of recommended dividends are detailed in note 16 to the financial statements.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Page 3

 
AGILE SOLUTIONS (GB) LTD
 

 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Auditors

The auditorsAAB Audit & Accountancy Limitedwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 5 December 2025 and signed on its behalf.
 





Mr Steven Whiting
Director

Page 4

 
AGILE SOLUTIONS (GB) LTD
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AGILE SOLUTIONS (GB) LTD
 

Opinion


We have audited the financial statements of Agile Solutions (GB) Ltd (the 'Company') for the year ended 31 March 2025, which comprise the Statement of Income and Retained Earnings, the Statement of Financial Position, the Statement of Cash Flows and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 March 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Page 5

 
AGILE SOLUTIONS (GB) LTD
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AGILE SOLUTIONS (GB) LTD (CONTINUED)


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
AGILE SOLUTIONS (GB) LTD
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AGILE SOLUTIONS (GB) LTD (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks within which the company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. 

The laws and regulations we considered in this context were the Companies Act 2006, UK Taxation legislation and Employment Law.

We identified the greatest risk of material impact on the financial statements from irregularities including fraud to be:

Management override of controls through the posting of unusual journals
Timing of revenue recognition
Management judgement applied in calculating provisions
Compliance with relevant laws and regulations which directly impact the financial statements and those that the company needs to comply with for the purpose of trading

Our audit procedures to respond to these risks included:
Testing of journal entries and other adjustments for appropriateness
Timing of revenue recognition
Testing a sample of sales through the system from source point to the nominal ledger posting
Evaluating the business rationale of significant transactions outside the normal course of business
Reviewing judgements made by management in their calculation of accounting estimates for potential management bias
Enquiries of management about litigation and claims and inspection of relevant correspondence
Reviewing legal and professional fees to identify indications of actual or potential litigation, claims and any non-compliance with laws and regulations
Analytical procedures to identify any unusual or unexpected trends or relationship
Reviewing minutes of meetings of those charged with governance to identify any matters indicating actual or potential fraud

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Page 7

 
AGILE SOLUTIONS (GB) LTD
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AGILE SOLUTIONS (GB) LTD (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





James Hunt BA (Hons) MA FCA CTA (Senior Statutory Auditor)
  
for and on behalf of
AAB Audit & Accountancy Limited
 
Statutory Auditor
  
Gresham House
5-7 St Pauls Street
Leeds
LS1 2JG

5 December 2025
Page 8

 
AGILE SOLUTIONS (GB) LTD
 

STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
Note
£
£

  

Turnover
 4 
15,700,291
14,360,493

Cost of sales
  
(12,737,437)
(10,866,182)

Gross profit
  
2,962,854
3,494,311

Administrative expenses
  
(2,576,739)
(2,287,562)

Operating profit
 5 
386,115
1,206,749

Interest receivable and similar income
  
225
-

Interest payable and similar expenses
 10 
(34,888)
(22,242)

Profit before tax
  
351,452
1,184,507

Tax on profit
 11 
(122,711)
(216,706)

Profit after tax
  
228,741
967,801

  

  

Retained earnings at the beginning of the year
  
681,722
663,321

  
681,722
663,321

Profit for the year
  
228,741
967,801

Dividends declared and paid
  
(500,000)
(949,400)

Retained earnings at the end of the year
  
410,463
681,722
The notes on pages 13 to 25 form part of these financial statements.

Page 9

 
AGILE SOLUTIONS (GB) LTD
REGISTERED NUMBER: 08997297

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 12 
84,530
-

Tangible assets
 13 
64,558
79,085

  
149,088
79,085

Current assets
  

Debtors: amounts falling due within one year
 14 
2,510,066
2,012,425

Cash at bank and in hand
 22 
481,307
887,945

  
2,991,373
2,900,370

Creditors: amounts falling due within one year
 15 
(2,696,884)
(2,274,619)

Net current assets
  
 
 
294,489
 
 
625,751

Total assets less current liabilities
  
443,577
704,836

Provisions for liabilities
  

Deferred tax
  
(23,114)
(13,114)

  
 
 
(23,114)
 
 
(13,114)

Net assets
  
420,463
691,722


Capital and reserves
  

Called up share capital 
 18 
10,000
10,000

Profit and loss account
 19 
410,463
681,722

  
420,463
691,722


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr Steven Whiting
Director

Date: 5 December 2025

The notes on pages 13 to 25 form part of these financial statements.

Page 10

 
AGILE SOLUTIONS (GB) LTD
 

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
228,741
967,801

Adjustments for:

Amortisation of intangible assets
1,763
-

Depreciation of tangible assets
30,014
39,154

Interest paid
34,888
22,241

Interest received
(225)
-

Taxation charge
122,711
216,706

(Increase)/decrease in debtors
(497,641)
32,605

Increase in creditors
308,523
228,555

Corporation tax received/(paid)
-
(2)

Net cash generated from operating activities

228,774
1,507,060


Cash flows from investing activities

Purchase of intangible fixed assets
(86,293)
-

Purchase of tangible fixed assets
(15,487)
(20,963)

Interest received
225
-

Net cash from investing activities

(101,555)
(20,963)

Cash flows from financing activities

Dividends paid
(500,000)
(949,400)

Interest paid
(34,888)
(22,241)

Amount introduced by directors
-
206,980

Net cash used in financing activities
(534,888)
(764,661)

Net (decrease)/increase in cash and cash equivalents
(407,669)
721,436

Cash and cash equivalents at beginning of year
887,945
166,509

Cash and cash equivalents at the end of year
480,276
887,945


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
481,307
887,945

Bank overdrafts
(1,031)
-

480,276
887,945


The notes on pages 13 to 25 form part of these financial statements.

Page 11

 
AGILE SOLUTIONS (GB) LTD
 

ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 MARCH 2025




At 1 April 2024
Cash flows
At 31 March 2025
£

£

£

Cash at bank and in hand

887,945

(406,638)

481,307

Bank overdrafts

-

(1,031)

(1,031)


887,945
(407,669)
480,276

The notes on pages 13 to 25 form part of these financial statements.

Page 12

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Agile Solutions (GB) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08997297. The registered office is 454 Exchange House Midsummer Boulevard, Milton Keynes, MK9 2EA

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors remain confident in the long-term prospects for the company. The continued activity in the Cloud, Data and Analytics markets ensures that the company is well positioned to continue its long-term growth and market share. Based on our business modelling, the directors are confident that the company remains well placed with continuing and new clients and are confident that the company remains going concern.

 
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:

Rendering of services

Revenue 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 revenue 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.

Page 13

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

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.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

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:

Leasehold property
-
Over the life of the lease
Fixtures and fittings
-
33% straight line
Computer equipment
-
33% straight line

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.

 
2.5

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.6

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.7

Interest income

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

Page 14

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.8

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.10

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.

In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

 
2.11

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.

 
2.12

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is
Page 15

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.12
Financial instruments (continued)

measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 16

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in
 which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are not considered to be any estimates or assumptions which have a heightened risk of causing a material adjustment to the carrying amount of assets and liabilities within these financial statements.


4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Professional services
12,992,456
12,545,912

Managed services and others
2,707,835
1,814,581

15,700,291
14,360,493


Analysis of turnover by country of destination:

2025
2024
£
£

United Kingdom
15,700,291
14,360,493

15,700,291
14,360,493


All turnover arose within the United Kingdom.

Page 17

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Depreciation of tangible assets
30,104
39,154

Amortisation
1,763
-


6.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2025
2024
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
13,450
11,185

7.


Employees

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
7,267,558
6,597,277

Social security costs
933,427
825,518

Cost of defined contribution scheme
342,089
305,351

8,543,074
7,728,146


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Office and administration
10
12



Sales, marketing and distribution
91
87

101
99

Page 18

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
303,811
312,015

Company contributions to defined contribution pension schemes
11,289
7,988

315,100
320,003


During the year retirement benefits were accruing to 1 director (2024 - 1) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £162,420 (2024 - £159,480).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £11,289 (2024 - £7,988).


9.


Interest receivable

2025
2024
£
£


Other interest receivable
225
-

225
-


10.


Interest payable and similar expenses

2025
2024
£
£


Bank loan and overdraft interest payable
33,563
22,099

Foreign exchange charges
1,325
143

34,888
22,242


11.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
82,000
216,706

Adjustments in respect of previous periods
30,711
-



Origination and reversal of timing differences
10,000
-


Tax on profit
122,711
216,706
Page 19

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
 
11.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
351,452
1,184,507


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
87,863
296,127

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
2,300
2,137

Capital allowances for year in excess of depreciation
1,902
1,816

Adjustments to tax charge in respect of prior periods
-
(66,200)

Short-term timing difference leading to an increase (decrease) in taxation
30,727
(33,021)

Movement in deferred tax not recognised
(81)
15,847

Total tax charge for the year
122,711
216,706


Factors that may affect future tax charges

There are no factors that may affect future tax charges.

Page 20

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

12.


Intangible assets




Computer software

£



Cost


Additions
86,293



At 31 March 2025

86,293



Amortisation


Charge for the year on owned assets
1,763



At 31 March 2025

1,763



Net book value



At 31 March 2025
84,530



At 31 March 2024
-



Page 21

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

13.


Tangible fixed assets





Leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2024
72,621
60,570
221,630
354,821


Additions
-
-
15,487
15,487


Disposals
-
-
(1,694)
(1,694)



At 31 March 2025

72,621
60,570
235,423
368,614



Depreciation


At 1 April 2024
45,993
40,386
189,357
275,736


Charge for the year on owned assets
7,608
-
22,406
30,014


Disposals
-
-
(1,694)
(1,694)



At 31 March 2025

53,601
40,386
210,069
304,056



Net book value



At 31 March 2025
19,020
20,184
25,354
64,558



At 31 March 2024
26,628
20,184
32,273
79,085


14.


Debtors

2025
2024
£
£


Trade debtors
2,305,847
1,694,356

Other debtors
44,507
2,000

Prepayments and accrued income
110,869
269,552

Amounts recoverable on long-term contracts
48,843
46,517

2,510,066
2,012,425


Page 22

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

15.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank overdrafts
1,031
-

Trade creditors
912,131
721,480

Corporation tax
365,361
252,650

Other taxation and social security
568,391
636,392

Other creditors
76,135
29,905

Accruals and deferred income
773,835
634,192

2,696,884
2,274,619



16.


Dividends

2025
2024
£
£


Interim dividend paid
500,000
949,400

500,000
949,400


17.


Deferred taxation




2025


£






At beginning of year
(13,114)


Charged to profit or loss
(10,000)



At end of year
(23,114)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Other timing differences
(23,114)
(13,114)

(23,114)
(13,114)


18.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



4,750 (2024 - 4,750) Ordinary shares of £1.00 each
4,750
4,750
Page 23

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

18.Share capital (continued)

4,750 (2024 - 4,750) Ordinary A Shares shares of £1.00 each
4,750
4,750
500 (2024 - 500) Ordinary B Shares shares of £1.00 each
500
500

10,000

10,000


Full details of the rights for each class of share can be found in the company's articles.


19.


Reserves

Profit and loss account

This reserve includes all current and prior period retained profits and losses net of dividends paid.


20.


Pension commitments

The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund.

During the year the charge to profit or loss in respect of defined contribution schemes was £342,089 (2024: £305,351).

At the balance sheet date, contributions of £69,285 (2024: £6,068) were due to the fund.


21.


Commitments under operating leases

At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
99,540
80,910

Later than 1 year and not later than 5 years
184,349
218,185

283,889
299,095


22.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
481,307
887,945

Less: bank overdrafts
(1,031)
-

480,276
887,945


Page 24

 
AGILE SOLUTIONS (GB) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

23.


Contingencies

RBS Invoice Finance Limited hold fixed and floating charges over all present and future interests of the company.


24.


Transactions with directors

During the year, the Company advanced £40,000 (2024: £58,000) to Directors of the Company and the Directors repaid £nil (2024: £244,900) in the year. The balance owing at the year end from the Directors which is included in other debtors is £40,225 (2024: £nil). The amount owing includes interest of £225.

The loans to the Directors are unsecured and repayable on demand.


25.


Related party transactions

During the year, the company recieved services from Agile Recruitment Ltd, a connected company, totalling £1,400,138 (2024: £983,390). At the balance sheet date £143,531 (2024: £117,181) was owed to Agile Recruitment Ltd.

During the year, the company recieved services from Agile Technology Services Ltd, a connected company, totalling £445,301 (2024: £743,083). At the balance sheet date £28,280 (2024: £44,090) was owed to Agile Technology Services Ltd.

During the year, the company paid rent on a property owned by a connected party totalling £26,000 (2024 - £26,000). 


26.


Controlling party

During this year and the previous year, the company was controlled by the directors.


Page 25