REGISTERED NUMBER: 02044911 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

AGC (Commodity Store) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

C J Rogers

A J Rogers

G T Piwowarczyk

SECRETARY:

C J Rogers

REGISTERED OFFICE:

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

BUSINESS ADDRESS:

Unit 11Eurocourt

Oliver Close

Grays

West Thurrock

Essex

RM20 3EE

REGISTERED NUMBER:

02044911 (England and Wales)

ACCOUNTANTS:

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

FIXED ASSETS

Tangible assets

4

20,165

31,561

CURRENT ASSETS

Debtors

5

751,067

612,508

Cash at bank

871,000

712,262

1,622,067

1,324,770

CREDITORS

Amounts falling due within one year

6

228,743

159,637

NET CURRENT ASSETS

1,393,324

1,165,133

TOTAL ASSETS LESS CURRENT LIABILITIES

1,413,489

1,196,694

PROVISIONS FOR LIABILITIES

3,609

4,268

NET ASSETS

1,409,880

1,192,426

CAPITAL & RESERVES

Called up share capital

8

8,000

8,000

Capital redemption reserve

9

4,000

4,000

Retained earnings

9

1,397,880

1,180,426

SHAREHOLDERS' FUNDS

1,409,880

1,192,426

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

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

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.

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 Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

C J Rogers - Director

1.	STATUTORY INFORMATION

AGC (Commodity Store) Limited 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.

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

over the lease term

Motor vehicles

-

20% on cost

Furniture & equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Short

Motor

Furniture

leasehold

vehicles

& equipment

Totals

£

£

£

£

COST

At 1 January 2025

48,871

22,460

42,065

113,396

Additions

-

-

2,250

2,250

At 31 December 2025

48,871

22,460

44,315

115,646

DEPRECIATION

At 1 January 2025

34,380

5,615

41,840

81,835

Charge for year

8,760

4,211

675

13,646

At 31 December 2025

43,140

9,826

42,515

95,481

NET BOOK VALUE

At 31 December 2025

5,731

12,634

1,800

20,165

At 31 December 2024

14,491

16,845

225

31,561

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

460,407

365,035

Other debtors

90,927

86,495

Prepayments & accrued income

199,733

160,978

751,067

612,508

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

57,992

39,895

Corporation tax

88,012

51,196

Social security & other taxes

51,604

34,536

Director's current account

3

3

Accrued expenses

31,132

34,007

228,743

159,637

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

487,263

408,583

Between one and five years

1,638,383

673,125

2,125,646

1,081,708

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

8,000

Ordinary

£1

8,000

8,000

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 January 2025

1,180,426

4,000

1,184,426

Profit for the year

246,454

-

246,454

Dividends

(29,000

)

-

(29,000

)

At 31 December 2025

1,397,880

4,000

1,401,880

10.	ULTIMATE CONTROLLING PARTY

The controlling party is C J Rogers.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AGC (Commodity Store) Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of AGC (Commodity Store) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of AGC (Commodity Store) Limited and state those matters that we have agreed to state to the Board of Directors of AGC (Commodity Store) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AGC (Commodity Store) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that AGC (Commodity Store) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of AGC (Commodity Store) Limited. You consider that AGC (Commodity Store) Limited 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 AGC (Commodity Store) Limited. 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 financial statements.

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

14 May 2026