Company No: 07072605 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

N L Savu

REGISTERED OFFICE	13 Sunningdale Avenue
	Sale
	M33 2PJ
	United Kingdom

COMPANY NUMBER

07072605 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	427,387		420,230
		427,387		420,230
Current assets
Stocks	4	376,813		304,916
Debtors	5	1,369,190		625,495
Cash at bank and in hand	6	2,334,497		1,665,691
		4,080,500		2,596,102
Creditors: amounts falling due within one year	7	( 657,692)		( 595,829)
Net current assets		3,422,808		2,000,273
Total assets less current liabilities		3,850,195		2,420,503
Creditors: amounts falling due after more than one year	8	0		( 6,252)
Net assets		3,850,195		2,414,251
Capital and reserves
Called-up share capital	9	200		200
Profit and loss account		3,849,995		2,414,051
Total shareholders' funds		3,850,195		2,414,251

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of AG Facades Limited (registered number: 07072605) were approved and authorised for issue by the Director on 27 August 2026. They were signed on its behalf by:

N L Savu Director

1. Accounting policies

The principal activity of the company in the year under review was that of construction of commercial buildings.

General information and basis of accounting

AG Facades Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 13 Sunningdale Avenue, Sale, M33 2PJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of AG Facades Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Foreign currency

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Turnover

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Taxation

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	4 years straight line
Vehicles	4 years straight line
Office equipment	4 years straight line

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Finance leases and hire purchase contracts

Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset has passed to the company,and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

Work in Progress

Work in progress represents revenue recognised on contracts and services performed to date which has not yet been invoiced at the reporting date. It is measured by reference to the stage of completion of the contract, determined by comparing costs incurred for work performed to date with the total estimated contract costs. Amounts recognised as work in progress are included within debtors and are stated at the lower of cost and net realisable value, after making due allowance for any foreseeable losses.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£		£
Cost
At 01 December 2024	376,516		118,669		112,358		21,800		629,343
Additions	0		772		52,207		4,734		57,713
At 30 November 2025	376,516		119,441		164,565		26,534		687,056
Accumulated depreciation
At 01 December 2024	25,729		68,943		94,843		19,598		209,113
Charge for the financial year	7,530		18,721		22,953		1,352		50,556
At 30 November 2025	33,259		87,664		117,796		20,950		259,669
Net book value
At 30 November 2025	343,257		31,777		46,769		5,584		427,387
At 30 November 2024	350,787		49,726		17,515		2,202		420,230

4. Stocks

	2025		2024
	£		£
Work in progress	376,813		304,916

5. Debtors

	2025		2024
	£		£
Trade debtors	832,418		512,682
Other debtors	536,772		112,813
	1,369,190		625,495

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	2,334,497		1,665,691

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	42		70,431
Trade creditors	43,611		28,576
Taxation and social security	556,519		446,679
Other creditors	57,520		50,143
	657,692		595,829

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		6,252

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100
100 B Ordinary shares of £ 1.00 each	100		100
	200		200