REGISTERED NUMBER: 01437704 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

A. and G. Structures Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs D M Cooke

D V Cooke

G P Cooke

SECRETARY:

D V Cooke

REGISTERED OFFICE:

38 Longshot Lane Industrial Estate

Bracknell

Berkshire

RG12 1RL

REGISTERED NUMBER:

01437704 (England and Wales)

ACCOUNTANTS:

Butt Miller

Chartered Accountants

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

FIXED ASSETS

Tangible assets

4

217,729

162,822

Investments

5

200,000

200,000

417,729

362,822

CURRENT ASSETS

Stocks

6

249,529

317,860

Debtors

7

665,224

389,603

Cash at bank

210,481

31,053

1,125,234

738,516

CREDITORS

Amounts falling due within one year

8

(750,925

)

(626,857

)

NET CURRENT ASSETS

374,309

111,659

TOTAL ASSETS LESS CURRENT LIABILITIES

792,038

474,481

CREDITORS

Amounts falling due after more than one year

9

(125,169

)

(117,019

)

PROVISIONS FOR LIABILITIES

(36,086

)

(40,924

)

NET ASSETS

630,783

316,538

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

11

30,000

30,000

Retained earnings

600,683

286,438

630,783

316,538

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

D V Cooke - Director

1.	STATUTORY INFORMATION

A. and G. Structures 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.

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 as modified by the revaluation of certain assets.

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.

Short leasehold

-

10% on reducing balance

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

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

Work in progress represents uninvoiced work at the statement of financial position date. It is valued at the lower of cost and net realisable value.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts are capitalised in the Statement of Financial Position. Those held under hire purchase contracts are depreciated over their estimated useful lives.

The interest element of these obligations is charged to the Income Statement over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Pension costs

The company operates 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 October 2024

92,826

217,372

307,460

34,144

651,802

Additions

-

35,000

49,497

1,425

85,922

At 30 September 2025

92,826

252,372

356,957

35,569

737,724

DEPRECIATION

At 1 October 2024

40,440

185,699

228,697

34,144

488,980

Charge for year

5,239

4,751

20,774

251

31,015

At 30 September 2025

45,679

190,450

249,471

34,395

519,995

NET BOOK VALUE

At 30 September 2025

47,147

61,922

107,486

1,174

217,729

At 30 September 2024

52,386

31,673

78,763

-

162,822

Cost or valuation at 30 September 2025 is represented by:

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2023

30,000

-

-

-

30,000

Cost

62,826

252,372

356,957

35,569

707,724

92,826

252,372

356,957

35,569

737,724

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

and 30 September 2025

200,000

NET BOOK VALUE

At 30 September 2025

200,000

At 30 September 2024

200,000

6.

STOCKS

2025

2024

£

£

Stocks

50,000

100,000

Work in progress

199,529

217,860

249,529

317,860

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

161,370

117,262

Other debtors

-

15,750

Tax

29,338

66,921

S455 tax

514

514

VAT

168,483

27,845

Prepayments and accrued income

142,767

44,769

Social security and other tax

7,651

-

510,123

273,061

Amounts falling due after more than one year:

Trade debtors

155,101

116,542

Aggregate amounts

665,224

389,603

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

137,318

166,081

Hire purchase contracts

45,448

28,762

Trade creditors

355,739

183,804

Amounts owed to group undertakings

113,285

73,976

Tax

58,573

31,118

Social security and other taxes

-

120,353

Other creditors

9,976

2,521

Directors' current accounts

18,086

20,176

Accruals

12,500

66

750,925

626,857

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

53,469

27,379

Bank loans - 2-5 years

-

53,469

Hire purchase contracts

71,700

36,171

125,169

117,019

10.	SECURED DEBTS

The bank has a fixed and floating charge over all the undertakings of the company.

11.

RESERVES

Revaluation

reserve

£

At 1 October 2024

and 30 September 2025

30,000

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mrs D M Cooke and D V Cooke

Balance outstanding at start of year

(8,095

)

(50,216

)

Amounts advanced

128,900

146,644

Amounts repaid

(122,598

)

(104,523

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,793

)

(8,095

)

G P Cooke

Balance outstanding at start of year

(12,081

)

(3,742

)

Amounts advanced

9,300

1,000

Amounts repaid

(13,512

)

(9,339

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(16,293

)

(12,081

)

Loans from the company with combined balances of over £20,000 were charged interest at the official rate. All loans are unsecured and repayable on demand.