Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11240762 Mr A Girdler Mrs F Girdler Mr J Girdler Mrs F Girdler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11240762 2024-03-31 11240762 2025-03-31 11240762 2024-04-01 2025-03-31 11240762 frs-core:CurrentFinancialInstruments 2025-03-31 11240762 frs-core:Non-currentFinancialInstruments 2025-03-31 11240762 frs-core:ComputerEquipment 2025-03-31 11240762 frs-core:ComputerEquipment 2024-04-01 2025-03-31 11240762 frs-core:ComputerEquipment 2024-03-31 11240762 frs-core:MotorVehicles 2025-03-31 11240762 frs-core:MotorVehicles 2024-04-01 2025-03-31 11240762 frs-core:MotorVehicles 2024-03-31 11240762 frs-core:PlantMachinery 2025-03-31 11240762 frs-core:PlantMachinery 2024-04-01 2025-03-31 11240762 frs-core:PlantMachinery 2024-03-31 11240762 frs-core:ShareCapital 2025-03-31 11240762 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11240762 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11240762 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11240762 frs-bus:SmallEntities 2024-04-01 2025-03-31 11240762 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11240762 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11240762 frs-bus:Director1 2024-04-01 2025-03-31 11240762 frs-bus:Director2 2024-04-01 2025-03-31 11240762 frs-bus:Director3 2024-04-01 2025-03-31 11240762 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 11240762 frs-countries:EnglandWales 2024-04-01 2025-03-31 11240762 2023-03-31 11240762 2024-03-31 11240762 2023-04-01 2024-03-31 11240762 frs-core:CurrentFinancialInstruments 2024-03-31 11240762 frs-core:Non-currentFinancialInstruments 2024-03-31 11240762 frs-core:ShareCapital 2024-03-31 11240762 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11240762
Aga Group Enviro-Fix Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11240762
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 245,545 178,573
245,545 178,573
CURRENT ASSETS
Stocks 5 162,710 225,000
Debtors 6 93,166 108,840
Cash at bank and in hand 53,765 14,249
309,641 348,089
Creditors: Amounts Falling Due Within One Year 7 (198,099 ) (160,736 )
NET CURRENT ASSETS (LIABILITIES) 111,542 187,353
TOTAL ASSETS LESS CURRENT LIABILITIES 357,087 365,926
Creditors: Amounts Falling Due After More Than One Year 8 (71,647 ) (30,331 )
NET ASSETS 285,440 335,595
CAPITAL AND RESERVES
Called up share capital 10 103 103
Profit and Loss Account 285,337 335,492
SHAREHOLDERS' FUNDS 285,440 335,595
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For the 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.
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr A Girdler
Director
09/12/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Aga Group Enviro-Fix Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11240762 . The registered office is Aga Group Merton Hall Ponds, Merton, Thetford, IP25 6QH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing balance
Motor Vehicles 20% Reducing balance
Computer Equipment 20% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts 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 the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 13)
13 13
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 197,807 62,000 16,297 276,104
Additions 31,136 77,154 - 108,290
As at 31 March 2025 228,943 139,154 16,297 384,394
Depreciation
As at 1 April 2024 73,932 16,812 6,787 97,531
Provided during the period 30,378 9,038 1,902 41,318
As at 31 March 2025 104,310 25,850 8,689 138,849
Net Book Value
As at 31 March 2025 124,633 113,304 7,608 245,545
As at 1 April 2024 123,875 45,188 9,510 178,573
5. Stocks
2025 2024
£ £
Stock 29,377 30,000
Work in progress 133,333 195,000
162,710 225,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 71,231 88,501
Other debtors 21,935 20,339
93,166 108,840
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 25,708 25,485
Trade creditors 70,870 35,269
Bank loans and overdrafts 10,000 10,000
Other creditors 39,799 9,212
Taxation and social security 51,722 80,770
198,099 160,736
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 69,980 18,664
Bank loans 1,667 11,667
71,647 30,331
9. Secured Creditors
Of the creditors the following amounts are secured against fixed assets.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 95,688 25,485
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 103 103
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