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Company Registration No. 8887286 (England and Wales)
AG Building & Fencing Ltd Unaudited accounts for the year ended 31 January 2026
AG Building & Fencing Ltd Unaudited accounts Contents
Page
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AG Building & Fencing Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,271,557 
1,445,756 
Current assets
Inventories
1,100,600 
1,294,389 
Debtors
765,336 
585,624 
Cash at bank and in hand
1,490 
46,699 
1,867,426 
1,926,712 
Creditors: amounts falling due within one year
(2,407,342)
(2,703,273)
Net current liabilities
(539,916)
(776,561)
Total assets less current liabilities
731,641 
669,195 
Creditors: amounts falling due after more than one year
(757,244)
(744,983)
Provisions for liabilities
Deferred tax
(26,809)
- 
Net liabilities
(52,412)
(75,788)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(52,512)
(75,888)
Shareholders' funds
(52,412)
(75,788)
For the year ending 31 January 2026 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 director acknowledges his 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 and authorised for issue on 22 July 2026 and were signed on its behalf by
Aliks GALSTJANS Director Company Registration No. 8887286
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AG Building & Fencing Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
AG Building & Fencing Ltd is a private company, limited by shares, registered in England and Wales, registration number 8887286. The registered office is 9 Thirsk Place, Derby, DE24 8JJ.
2
Compliance with accounting standards
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Land & buildings
18% reducing balance
Plant & machinery
18% reducing balance
Motor vehicles
18% reducing balance
Fixtures & fittings
18% reducing balance
Computer equipment
18% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 February 2025
296,912 
1,012,958 
1,096,590 
4,538 
52,270 
2,463,268 
Additions
3,500 
23,946 
77,478 
- 
- 
104,924 
At 31 January 2026
300,412 
1,036,904 
1,174,068 
4,538 
52,270 
2,568,192 
Depreciation
At 1 February 2025
98,651 
397,616 
496,401 
1,346 
23,498 
1,017,512 
Charge for the year
36,317 
115,072 
121,980 
575 
5,179 
279,123 
At 31 January 2026
134,968 
512,688 
618,381 
1,921 
28,677 
1,296,635 
Net book value
At 31 January 2026
165,444 
524,216 
555,687 
2,617 
23,593 
1,271,557 
At 31 January 2025
198,261 
615,342 
600,189 
3,192 
28,772 
1,445,756 
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AG Building & Fencing Ltd Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
39,446 
- 
Accrued income and prepayments
123,387 
365 
162,833 
365 
Amounts falling due after more than one year
Other debtors
602,503 
585,259 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
33,281 
30,000 
VAT
216,903 
138,366 
Obligations under finance leases and hire purchase contracts
166,868 
199,566 
Trade creditors
1,191,598 
986,477 
Taxes and social security
29,117 
6,639 
Other creditors
679,738 
1,099,849 
Accruals
- 
17,827 
Deferred income
89,837 
224,549 
2,407,342 
2,703,273 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
17,500 
Obligations under finance leases and hire purchase contracts
203,394 
370,249 
Loans from directors
553,850 
357,234 
757,244 
744,983 
8
Deferred taxation
2026 
2025 
£ 
£ 
Other deferred taxation
26,809 
- 
2026 
2025 
£ 
£ 
Charged to the profit and loss account
26,809 
- 
Provision at end of year
26,809 
- 
9
Average number of employees
During the year the average number of employees was 32 (2025: 30).
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