Affordable Granite Surrey Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07420186

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		180,836		219,074
Tangible Assets	5		239,302		288,301
Investments	6		620		620

			420,758		507,995
CURRENT ASSETS
Stocks	7	145,784		122,493
Debtors	8	102,348		90,777
Cash at bank and in hand		29,379		36,949

		277,511		250,219
Creditors: Amounts Falling Due Within One Year	9	(439,862 )		(351,588 )

NET CURRENT ASSETS (LIABILITIES)			(162,351 )		(101,369 )

TOTAL ASSETS LESS CURRENT LIABILITIES			258,407		406,626

Creditors: Amounts Falling Due After More Than One Year	10		(35,013 )		(96,433 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(44,556 )		(53,384 )

NET ASSETS			178,838		256,809

CAPITAL AND RESERVES
Called up share capital	12		100		100
Profit and Loss Account			178,738		256,709

SHAREHOLDERS' FUNDS			178,838		256,809

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Affordable Granite Surrey Limited

Balance Sheet (continued)

As At 31 January 2026

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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A R Phillips

Director

08/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Affordable Granite Surrey Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07420186 . The registered office is Unit 5 Charlwood Place, Norwood Hill Road Charlwood, Horley, Surrey, RH6 0EB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates, value added taxes and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business in 2010 and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of twenty years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

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.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% on cost
Plant & Machinery	50% on cost, 25% on cost and 20% on cost
Motor Vehicles	25% on cost
Computer Equipment	20% on cost

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Affordable Granite Surrey Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.8. Taxation

Tax expense comprises current and deferred tax.

Current tax is based on taxable profit for the year and is calculated using tax rates enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax assets are recognised only when it is probable that they will be recovered against future taxable profits.

Deferred tax is measured using tax rates expected to apply when the timing differences reverse, based on rates enacted or substantively enacted at the reporting date.

Current and deferred tax are recognised in profit or loss, except where they relate to items recognised in other comprehensive income or directly in equity.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2025: 18)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 February 2025	739,008	6,279	745,287

As at 31 January 2026	739,008	6,279	745,287

Amortisation
As at 1 February 2025	523,283	2,930	526,213
Provided during the period	36,982	1,256	38,238

As at 31 January 2026	560,265	4,186	564,451

Net Book Value
As at 31 January 2026	178,743	2,093	180,836

As at 1 February 2025	215,725	3,349	219,074

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	60,620	724,993	155,892	74,274	1,015,779
Additions	-	18,815	-	1,059	19,874
Disposals	-	(3,682 )	-	-	(3,682 )

As at 31 January 2026	60,620	740,126	155,892	75,333	1,031,971

Depreciation
As at 1 February 2025	55,936	507,609	104,354	59,579	727,478

...CONTINUED

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Affordable Granite Surrey Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Provided during the period	2,197	45,568	17,866	3,242	68,873
Disposals	-	(3,682 )	-	-	(3,682 )

As at 31 January 2026	58,133	549,495	122,220	62,821	792,669

Net Book Value
As at 31 January 2026	2,487	190,631	33,672	12,512	239,302

As at 1 February 2025	4,684	217,384	51,538	14,695	288,301

6. Investments

	Subsidiaries
	£
Cost
As at 1 February 2025	620

As at 31 January 2026	620

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	620

As at 1 February 2025	620

	2026	2025
	£	£
Aggregate capital and reserves	620	620

The company's investments at the Balance sheet date in the share capital of companies include the following:

Affordable Granite Ltd

Registered office: Unit 5 Charlwood Place, Norwood Hill, Charlwood, Horley, Surrey RH6 0EB

Nature of business: Dormant

Class of shares: holding

Ordinary £1 shares 100.00

7. Stocks

	2026	2025
	£	£
Stock	145,784	122,493

8. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	73,633	47,461
Other debtors	28,715	43,316

	102,348	90,777

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Affordable Granite Surrey Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	63,258	64,405
Trade creditors	133,885	124,848
Amounts owed to group undertakings	620	620
Other creditors	162,049	91,406
Taxation and social security	80,050	70,309

	439,862	351,588

10. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	35,013	96,433

11. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	63,258	64,405
Later than one year and not later than five years	35,013	96,433

	98,271	160,838

	98,271	160,838

12. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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