REGISTERED NUMBER: 06530907 (England and Wales)

AGC CONSULTING (UK) LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

A G Craven

Mrs M T Craven

REGISTERED OFFICE:

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

REGISTERED NUMBER:

06530907 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Property, plant and equipment

4

654

1,001

CURRENT ASSETS

Debtors

5

58,725

49,259

Cash at bank

25,257

6,139

83,982

55,398

CREDITORS

Amounts falling due within one year

6

81,296

45,386

NET CURRENT ASSETS

2,686

10,012

TOTAL ASSETS LESS CURRENT LIABILITIES

3,340

11,013

CREDITORS

Amounts falling due after more than one year

7

1,499

10,500

NET ASSETS

1,841

513

CAPITAL AND RESERVES

Called up share capital

8

200

200

Retained earnings

1,641

313

SHAREHOLDERS' FUNDS

1,841

513

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:

A G Craven - Director

1.	STATUTORY INFORMATION

AGC Consulting (UK) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue 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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and Machinery

-

25% on cost

Fixtures and Fittings

-

25% on cost

Computer Equipment

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

Computer

property

Machinery

Fittings

Equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

46,132

7,386

9,350

2,925

65,793

DEPRECIATION

At 1 April 2024

46,124

7,383

9,348

1,937

64,792

Charge for year

-

-

-

347

347

At 31 March 2025

46,124

7,383

9,348

2,284

65,139

NET BOOK VALUE

At 31 March 2025

8

3

2

641

654

At 31 March 2024

8

3

2

988

1,001

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

58,725

49,259

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,000

9,000

Taxation and social security

71,257

35,341

Other creditors

1,039

1,045

81,296

45,386

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,499

10,500

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

100

Ordinary B Shares

£1

100

100

200

200

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following interest free loans to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

A G Craven and Mrs M T Craven

Balance outstanding at start of year

49,095

40,247

Amounts advanced

58,525

49,095

Amounts repaid

(49,095

)

(40,247

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

58,525

49,095

10.	RELATED PARTY DISCLOSURES

During the year the company loaned £Nil (2024: £120) to Rastelli Foods UK Ltd, a company controlled by A Craven (shareholder). At the year end £120 (2024: £120) was outstanding.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

24 September 2025