REGISTERED NUMBER: 04539281 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

AG Payroll Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Gray

SECRETARY:

Mrs A Gray

REGISTERED OFFICE:

Smithy Cottage

28 Church Lane

Culcheth

Warrington

Cheshire

WA3 5DJ

REGISTERED NUMBER:

04539281 (England and Wales)

FIXED ASSETS

Intangible assets

4

60,002

63,335

Tangible assets

5

14,993

16,771

74,995

80,106

CURRENT ASSETS

Debtors

6

18,839

17,525

Cash at bank and in hand

49,767

36,013

68,606

53,538

CREDITORS

Amounts falling due within one year

7

47,536

50,952

NET CURRENT ASSETS

21,070

2,586

TOTAL ASSETS LESS CURRENT LIABILITIES

96,065

82,692

CREDITORS

Amounts falling due after more than one year

8

6,000

8,000

NET ASSETS

90,065

74,692

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

89,965

74,592

SHAREHOLDERS' FUNDS

90,065

74,692

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 30 July 2026 and were signed by:

A Gray - Director

1.	STATUTORY INFORMATION

AG Payroll Services 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of thirty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

100,000

AMORTISATION

At 1 July 2025

36,665

Amortisation for year

3,333

At 30 June 2026

39,998

NET BOOK VALUE

At 30 June 2026

60,002

At 30 June 2025

63,335

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 July 2025

33,423

26,747

60,170

Additions

1,083

2,137

3,220

At 30 June 2026

34,506

28,884

63,390

DEPRECIATION

At 1 July 2025

21,442

21,957

43,399

Charge for year

3,266

1,732

4,998

At 30 June 2026

24,708

23,689

48,397

NET BOOK VALUE

At 30 June 2026

9,798

5,195

14,993

At 30 June 2025

11,981

4,790

16,771

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

16,055

14,741

Other debtors

2,784

2,784

18,839

17,525

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts

5,042

3,228

Trade creditors

412

297

Taxation and social security

18,708

21,784

Other creditors

23,374

25,643

47,536

50,952

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans

6,000

8,000

9.	RELATED PARTY DISCLOSURES

Throughout the year the company has operated out of premises owned by the director Mr A Gray & Mrs A Gray. Rent from April 2022 has been charged at the rate of £10,800 per annum.

Interest is charges at market rates on amounts owing to the director.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A Gray.