Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 No description of principal activity 1 false 2024-12-01 false 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08795973 2024-12-01 2025-11-30 08795973 2023-12-01 2024-11-30 08795973 2025-11-30 08795973 2024-11-30 08795973 c:Director1 2024-12-01 2025-11-30 08795973 c:RegisteredOffice 2024-12-01 2025-11-30 08795973 d:CurrentFinancialInstruments 2025-11-30 08795973 d:CurrentFinancialInstruments 2024-11-30 08795973 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 08795973 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 08795973 d:ShareCapital 2025-11-30 08795973 d:ShareCapital 2024-11-30 08795973 d:RetainedEarningsAccumulatedLosses 2025-11-30 08795973 d:RetainedEarningsAccumulatedLosses 2024-11-30 08795973 c:FRS102 2024-12-01 2025-11-30 08795973 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08795973 c:FullAccounts 2024-12-01 2025-11-30 08795973 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08795973 2 2024-12-01 2025-11-30 08795973 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 08795973
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 NOVEMBER 2025
| AGP MANAGEMENT LIMITED
AGP MANAGEMENT LIMITED |  |
COMPANY INFORMATION
Director | Mrs A McDonnell
Registered number | 08795973
Registered office | 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
Accountants | Menzies LLP
| Chartered Accountants
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
AGP MANAGEMENT LIMITED REGISTERED NUMBER:08795973 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand |  | 259,699 |  | 268,478 |
|  | 259,699 |  | 268,478 |
Creditors: amounts falling due within one year | 4 | (47,044) |  | (57,360) |
Net current assets |  |  | 212,655 |  | 211,118
Total assets less current liabilities |  |  | 212,655 |  | 211,118
Net assets |  |  | 212,655 |  | 211,118
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 212,555 |  | 211,018
|  |  | 212,655 |  | 211,118
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mrs A McDonnell
Director
Date: 6 January 2026
The notes on pages 2 to 3 form part of these financial statements. Page 1
AGP MANAGEMENT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
AGP Management Limited is a private company limited by shares, registered in England and Wales. The address of its registered office and registered number are disclosed on the company information page 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.5 | 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. Page 2
AGP MANAGEMENT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its 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 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 -1).
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 361 | 10,677
| Other creditors | 45,533 | 45,533
| Accruals and deferred income | 1,150 | 1,150
|  | 47,044 | 57,360
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