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Company Registration No. 09859093 (England and Wales)
Argex UK & IRL Limited Unaudited accounts for the year ended 31 December 2025
Argex UK & IRL Limited Unaudited accounts Contents
Page
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Argex UK & IRL Limited Company Information for the year ended 31 December 2025
Directors
Timothy John Michael Hegarty Gareth Moores
Company Number
09859093 (England and Wales)
Registered Office
Castle Hill House 12 Castle Hill Windsor Berkshire SL4 1PD England
Accountants
James Norman Business Advisory Limited Castle Hill House 12 Castle Hill Windsor SL4 1PD
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Argex UK & IRL Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,603 
29,729 
Current assets
Inventories
746,188 
455,981 
Debtors
1,120,921 
1,379,347 
Cash at bank and in hand
199,677 
90,076 
2,066,786 
1,925,404 
Creditors: amounts falling due within one year
(1,670,966)
(1,610,114)
Net current assets
395,820 
315,290 
Total assets less current liabilities
420,423 
345,019 
Provisions for liabilities
Deferred tax
(6,151)
(7,433)
Net assets
414,272 
337,586 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
414,271 
337,585 
Shareholders' funds
414,272 
337,586 
For the year ending 31 December 2025 the company 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by
Timothy John Michael Hegarty Director Company Registration No. 09859093
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Argex UK & IRL Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Argex UK & IRL Limited is a private company, limited by shares, registered in England and Wales, registration number 09859093. The registered office is Castle Hill House, 12 Castle Hill, Windsor, Berkshire, SL4 1PD, England.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Computer equipment
25% Reducing Balance
Inventories
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Foreign exchange
Monetary 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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 taxation
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.
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Argex UK & IRL Limited Notes to the Accounts for the year ended 31 December 2025
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charge to the profit & loss account in the period to which they relate.
3
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
52,100 
- 
52,100 
Additions
- 
1,322 
1,322 
At 31 December 2025
52,100 
1,322 
53,422 
Depreciation
At 1 January 2025
22,371 
- 
22,371 
Charge for the year
6,200 
248 
6,448 
At 31 December 2025
28,571 
248 
28,819 
Net book value
At 31 December 2025
23,529 
1,074 
24,603 
At 31 December 2024
29,729 
- 
29,729 
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
916,719 
1,159,063 
Amounts due from group undertakings etc.
180,751 
181,791 
Accrued income and prepayments
3,451 
3,493 
Other debtors
20,000 
35,000 
1,120,921 
1,379,347 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
156,480 
22,532 
Trade creditors
752,303 
756,248 
Taxes and social security
44,196 
28,155 
Other creditors
504,002 
623,194 
Loans from directors
13,985 
985 
Accruals
200,000 
179,000 
1,670,966 
1,610,114 
6
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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Argex UK & IRL Limited Notes to the Accounts for the year ended 31 December 2025
7
Transactions with related parties
Included in debtors are the following balances: -Euro-Agg (Holdings) Ltd £83,920 (2024: £85,265) -Euro-Agg DMCC £95,234 (2024: £95,234) -Maxrete £838 (2024: £712) -Euro-Agg £759 (2024: £580) All of the companies named above are owned and controlled by the directors.
8
Controlling party
The parent company is Euro-Agg (Holdings) Limited, the registered office address is 7 High Street, Windsor, England, SL1 8DF.
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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