ARGF LIMITED - Filleted accounts

ARGF LIMITED
Registered number:		07844237
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		46,951			25,964

Current assets
Debtors	4	350,233			276,063
Cash at bank and in hand		7,983			18,565
		358,216			294,628

Creditors: amounts falling due within one year	5	(155,833)			(185,642)

Net current assets			202,383			108,986

Net assets			249,334			134,950

Capital and reserves
Called up share capital			10			10
Profit and loss account			249,324			134,940

Shareholders' funds			249,334			134,950

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Fanny Gombedza
Director
Approved by the board on 4 August 2026

ARGF LIMITED
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicle	30% reducing balance
	Fixtures, fittings, tools and equipment	30% reducing balance
	Plant andMachinery	30% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			16		16


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	44,651		10,867		55,518
	Additions	41,800		4,725		46,525
	At 30 November 2025	86,451		15,592		102,043

	Depreciation
	At 1 December 2024	26,294		3,260		29,554
	Charge for the year	20,860		4,678		25,538
	At 30 November 2025	47,154		7,938		55,092

	Net book value
	At 30 November 2025	39,297		7,654		46,951
	At 30 November 2024	18,357		7,607		25,964


4	Debtors			2025		2024
£					£

	Trade debtors			102,563		63,397
	Other debtors			247,670		212,666
				350,233		276,063


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			79,788		24,358
	Taxation and social security costs			75,911		110,503
	Other creditors			134		50,781
				155,833		185,642

6	Controlling party

	During the year, the company was wholly under the control of the director.

7	Other information

	ARGF LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Office 29 Corby Enterprise Centre
	London Road, Priors Hall,
	Corby,
	Northamptonshire
	NN17 5EU