REGISTERED NUMBER: 13230652 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

AG Spot (Chorley) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Girish Kumar Grover

REGISTERED OFFICE:

Ag Hotels Group

The Crown London Hotel

142-152 Cricklewood Broadway

London

NW2 3ED

REGISTERED NUMBER:

13230652 (England and Wales)

ACCOUNTANTS:

Dhillon Accountants Limited

Chartered Accountants

Office 1

21 Hatherton Street

Walsall

WS4 2LA

FIXED ASSETS

Tangible assets

4

922,394

936,340

CURRENT ASSETS

Stocks

504

504

Debtors

5

185,676

135,184

Cash at bank and in hand

73,156

69,459

259,336

205,147

CREDITORS

Amounts falling due within one year

6

(597,486

)

(577,336

)

NET CURRENT LIABILITIES

(338,150

)

(372,189

)

TOTAL ASSETS LESS CURRENT LIABILITIES

584,244

564,151

CREDITORS

Amounts falling due after more than one year

7

(560,907

)

(591,583

)

PROVISIONS FOR LIABILITIES

(12,231

)

(14,000

)

NET ASSETS/(LIABILITIES)

11,106

(41,432

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

11,006

(41,532

)

SHAREHOLDERS' FUNDS

11,106

(41,432

)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

Mr Girish Kumar Grover - Director

1.	STATUTORY INFORMATION

AG Spot (Chorley) 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

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.

Land and buildings

-

1% on cost

Plant and machinery etc

-

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.

Stock is valued in the books of accounts based on FIFO.

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 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.

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

After reviewing the forecasts and projections, the Director has a reasonable expectation that the business has adequate resources and sufficient group support to continue its operational existence for the foreseeable future. The business therefore continues to adopt the going concern basis in preparing its financial statements.

Audit exemption

The company is entitled to exemption from audit under Section 479A of the Companies Act

2006 relating to subsidiary companies for the year ended 31/07/2025.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 August 2024

855,580

195,328

1,050,908

Additions

9,118

13,436

22,554

At 31 July 2025

864,698

208,764

1,073,462

DEPRECIATION

At 1 August 2024

25,606

88,962

114,568

Charge for year

8,615

27,885

36,500

At 31 July 2025

34,221

116,847

151,068

NET BOOK VALUE

At 31 July 2025

830,477

91,917

922,394

At 31 July 2024

829,974

106,366

936,340

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

12,223

8,705

Amounts owed by group undertakings

164,504

122,085

Other debtors

8,949

4,394

185,676

135,184

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

33,703

37,263

Trade creditors

18,872

16,330

Amounts owed to group undertakings

394,360

416,955

Taxation and social security

62,177

46,058

Other creditors

88,374

60,730

597,486

577,336

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

560,907

591,583

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

426,352

425,560

8.	RELATED PARTY DISCLOSURES

AG Propinvest Ltd

As of 31 July 2025, the company owed £1,231.90 (2024 - £586.03) to AG Propinvest Ltd. Mr Girish Grover is a director of AG Propinvest Ltd. The loan is interest free and is repayable on demand.

AG Force Ltd

As of 31 July 2025, the company owed £246.88 (2024 - £39.98) to AG Force Ltd. Mr Girish Grover is a director of AG Force Ltd. The loan is interest free and is repayable on demand.

AG Hospitality Service Ltd

As of 31 July 2025, the company owed £46,478.66 (2024 - £30,369.12) to AG Hospitality Service Ltd. Mr Girish Grover is a director of AG Hospitality Service Lltd. The loan is interest free and is repayable on demand.

Turnit Ltd

As of 31 July 2025, the company owed £14,400.00 (2024 - £2,400.00) to Turnit Ltd. Mr Girish Grover is a director of Turnit Ltd. The loan is interest free and is repayable on demand.

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.