| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JULY 2025 |
| FOR |
| AG INSTRUMENTS LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JULY 2025 |
| FOR |
| AG INSTRUMENTS LIMITED |
| AG INSTRUMENTS LIMITED (REGISTERED NUMBER: 07099255) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 31 July 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| AG INSTRUMENTS LIMITED |
| COMPANY INFORMATION |
| for the year ended 31 July 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| One Eastwood |
| Harry Weston Road |
| Binley Business Park |
| Coventry |
| CV3 2UB |
| AG INSTRUMENTS LIMITED (REGISTERED NUMBER: 07099255) |
| BALANCE SHEET |
| 31 July 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 5 |
| Tangible assets | 6 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| AG INSTRUMENTS LIMITED (REGISTERED NUMBER: 07099255) |
| BALANCE SHEET - continued |
| 31 July 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| AG INSTRUMENTS LIMITED (REGISTERED NUMBER: 07099255) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 31 July 2025 |
| 1. | STATUTORY INFORMATION |
| AG Instruments Limited is a private company, limited by shares, registered in England & Wales. |
| The Company's registered number and registered office address can be found on the Company Information Page. |
| The presentation currency of the financial statements is the Pound Sterling (£) and rounded to the nearest £1. |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Goodwill |
| Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised and subsequently disposed of during the year. |
| Intangible assets |
| Intangible fixed assets other than goodwill are recognised at cost and subsequently measured under the historical cost model being cost less accumulated amortisation and any accumulated impairment losses. |
| Amortisation is provided over the assets useful life of 7.5 years. |
| Any gains and losses on the disposal of intangible fixed assets are recognised in the Income Statement. |
| Tangible fixed assets |
| Tangible fixed assets are recognised at cost and subsequently measured under the historical cost model being cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes any direct expenditure incurred to bring the asset to its current location and condition necessary for the asset to work as intended by management. |
| Depreciation is provided at the following annual rates in order to write off the cost of each asset over its estimated useful life:- |
| Plant and machinery | - 20% reducing balance |
| Fixtures and fittings | - 20% reducing balance |
| Computer equipment | - 20% straight line |
| Any gains and losses on the disposal of tangible fixed assets are recognised in the Income Statement. |
| AG INSTRUMENTS LIMITED (REGISTERED NUMBER: 07099255) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 July 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| Stocks |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase and is maintained on a first in, first out basis. |
| As stocks are sold, the carrying amount of those stocks is recognised as an expense in the year in which the related revenue is recognised. |
| 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 balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| Pension costs and other post-retirement benefits |
| The Company operated a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| AG INSTRUMENTS LIMITED (REGISTERED NUMBER: 07099255) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 July 2025 |
| 5. | INTANGIBLE FIXED ASSETS |
| Other |
| intangible |
| Goodwill | assets | Totals |
| £ | £ | £ |
| COST |
| At 1 August 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 July 2025 |
| AMORTISATION |
| At 1 August 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 July 2024 |
| 6. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | Plant and | and | Computer |
| property | machinery | fittings | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 August 2024 |
| Additions |
| At 31 July 2025 |
| DEPRECIATION |
| At 1 August 2024 |
| Charge for year |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 July 2024 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Prepayments |
| AG INSTRUMENTS LIMITED (REGISTERED NUMBER: 07099255) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 July 2025 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Tax |
| Social security and other taxes |
| VAT | 47,797 | 82,253 |
| Directors' current accounts | 35,263 | 34,951 |
| Accruals and deferred income |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary A | £1 | 75 | 75 |
| Ordinary B | £1 | 25 | 25 |
| 100 | 100 |