REGISTERED NUMBER: 08596571 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

AGR AUTO BODY REPAIR LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

A G M Roberts

Registered office:

39 Sheridan Road

Frimley

Camberley

Surrey

GU16 7DU

Registered number:

08596571 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

604

806

Current assets

Stocks

1,500

1,500

Debtors

5

10,276

15,846

Cash at bank

4,271

11,599

16,047

28,945

Creditors

Amounts falling due within one year

6

12,899

18,551

Net current assets

3,148

10,394

Total assets less current liabilities

3,752

11,200

Capital and reserves

Called up share capital

7

1

1

Retained earnings

8

3,751

11,199

Shareholders' funds

3,752

11,200

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

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

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 May 2026 and were signed by:

A G M Roberts - Director

1.	Statutory information

AGR Auto Body Repair 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover 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.

Plant and machinery

-

25% on reducing balance

Equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on a going concern basis. The director expects the company to continue to operate for a period of at least 12 months from the date of approval of these financial statements.

3.	Employees and directors

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

4.	Tangible fixed assets

Plant and

machinery

Equipment

Totals

£

£

£

Cost

At 1 August 2024

and 31 July 2025

14,200

485

14,685

Depreciation

At 1 August 2024

13,414

465

13,879

Charge for year

197

5

202

At 31 July 2025

13,611

470

14,081

Net book value

At 31 July 2025

589

15

604

At 31 July 2024

786

20

806

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

10,276

15,846

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Taxation and social security

6,665

14,432

Other creditors

6,234

4,119

12,899

18,551

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary Shares

£1

1

1

8.

Reserves

Retained

earnings

£

At 1 August 2024

11,199

Profit for the year

6,052

Dividends

(13,500

)

At 31 July 2025

3,751