Company registration number SC201925 (Scotland)
A & G CIVILS LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
A & G CIVILS LTD.
CONTENTS
Page
Accountants' report
1
Balance sheet and notes to the financial statements
2 - 3
A & G CIVILS LTD.
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED FINANCIAL STATEMENTS OF A & G CIVILS LTD.
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A & G Civils Ltd. for the year ended 30 June 2025 set out on pages 2 to 3 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the board of directors of A & G Civils Ltd., as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of A & G Civils Ltd. and state those matters that we have agreed to state to the board of directors of A & G Civils Ltd., as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & G Civils Ltd. and its board of directors as a body, for our work or for this report.

It is your duty to ensure that A & G Civils Ltd. has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that A & G Civils Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A & G Civils Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

MMG Chartered Accountants
Chapelshade House
78-84 Bell Street
Dundee
DD1 1RQ
Scotland
10 December 2025
A & G CIVILS LTD.
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
2024
£
£
£
£
Fixed assets
8,227
11,559
Current assets
70,171
65,654
Prepayments and accrued income
2,220
1,959
Creditors: amounts falling due within one year
(17,663)
(14,221)
Net current assets
54,728
53,392
Total assets less current liabilities
62,955
64,951
Net assets
62,955
64,951
Capital and reserves
62,955
64,951
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
3
2

A & G Civils Ltd. is a private company limited by shares incorporated in Scotland. The registered office is 24A Rannoch, Lochlands, Dundee Road, Forfar, DD8 1XF.

For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

A & G CIVILS LTD.
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 10 December 2025
Mr A Wilson
Director
Company registration number SC201925 (Scotland)
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