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AGC DESIGN & MANAGEMENT LIMITED
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number 07590342
(England and Wales)

# Company Information

For the year ended 31 March 2026

Director | Coates, Andrew Graeme

Company secretary | Coates, Catherine Jane

Registered office | Springfield Meadows Bolton Road
| Addingham
| Ilkley
| LS29 0RF

Registered number | 07590342

Accountant | H & M Ltd
| The Four Columns
| Broughton Hall Business Park
| Skipton
| North Yorkshire
| BD23 3AE

# Statement of Financial Position

As at 31 March 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
| 5 |
1,032
1,089
1,032
1,089
Current assets
Debtors
| 6 |
7,522
4,486
Cash at bank and in hand
7,030
661
14,552
5,147
Creditors
Amounts falling due within one year
| 7 |
(8,502)
(4,494)
(8,502)
(4,494)
Net current assets (liabilities)
6,050
653
Total assets less current liabilities
7,082
1,742
Creditors
Amounts falling due after one year
| 8 |
-
(1,450)
-
(1,450)
Provisions for liabilities
(196)
(206)
Net assets (liabilities)
6,886
86
Capital and reserves
Called up share capital
5
5
Profit and loss account
6,881
81
Total equity
6,886
86

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 April 2026 and are signed on its behalf by:

Coates, Andrew Graeme Coates, Andrew Graeme Director |

Company registration number 07590342

# Notes to the Financial Statements

For the year ended 31 March 2026

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

### 2.3. Pensions

### Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

### 2.4. Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Income Statement.

### 2.5. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Rate
Method
%
Plant and machinery
15
Reducing balance
Fixtures and fittings
10
Reducing balance

### 2.6. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

### 2.7. Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement.

### 3. Employees

The average number of employees during the year was 1 (2025: 1).

### 4. Intangible assets

Goodwill
Total
£
£
Cost
At 1 April 2025
10,000
10,000
At 31 March 2026
10,000
10,000
Amortisation and impairment
At 1 April 2025
10,000
10,000
At 31 March 2026
10,000
10,000
Net book value
At 31 March 2026
-
-
At 31 March 2025
-
-

### 5. Tangible fixed assets

Plant and machinery
Fixtures and fittings
Total
£
£
£
Cost
At 1 April 2025
6,750
670
7,420
At 31 March 2026
6,750
670
7,420
Depreciation and impairment
At 1 April 2025
5,792
539
6,331
Charge for the period
44
13
57
At 31 March 2026
5,836
552
6,388
Net book value
At 31 March 2026
914
118
1,032
At 31 March 2025
958
131
1,089

### 6. Debtors

2026
2025
£
£
Trade debtors
6,331
-
Other debtors
493
3,876
Prepayments and accrued income
698
610
Total due within one year
7,522
4,486
Total due after one year
-
-
Total
7,522
4,486

### 7. Creditors due within one year

2026
2025
£
£
Bank loans and overdrafts
1,501
2,050
Other creditors
957
551
Taxation and social security
6,044
1,893
Total
8,502
4,494

### 8. Creditors due after one year

2026
2025
£
£
Bank loans and overdrafts
-
1,450
Total
-
1,450