REGISTERED NUMBER: 01048973 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2025

for

Agercon Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

R A Chaplin

Ms N Taylor

SECRETARY:

Ms N Taylor

REGISTERED OFFICE:

The Gables

Molescroft Road

Beverley

HU17 7DU

REGISTERED NUMBER:

01048973 (England and Wales)

ACCOUNTANTS:

Sadofskys

Chartered Accountants

Princes House

Wright Street

Hull

East Yorkshire

HU2 8HX

BANKERS:

The Royal Bank of Scotland

5 Church Street

Sheffield

S1 1HF

FIXED ASSETS

Tangible assets

4

5,519,758

5,430,369

CURRENT ASSETS

Debtors

258,280

311,758

Cash at bank

199,187

413,686

457,467

725,444

CREDITORS

Amounts falling due within one year

90,300

349,104

NET CURRENT ASSETS

367,167

376,340

TOTAL ASSETS LESS CURRENT LIABILITIES

5,886,925

5,806,709

CREDITORS

Amounts falling due after more than one year

5

(1,831,868

)

(1,837,768

)

PROVISIONS FOR LIABILITIES

(606,999

)

(607,209

)

NET ASSETS

3,448,058

3,361,732

CAPITAL AND RESERVES

Called up share capital

7

100

100

Non-distributable reserve

8

1,805,138

1,805,138

Retained earnings

1,642,820

1,556,494

SHAREHOLDERS' FUNDS

3,448,058

3,361,732

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd September 2026 and were signed on its behalf by:

P A Chaplin - Director

1.	STATUTORY INFORMATION

Agercon 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Related party exemption

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance, 15% on reducing balance and Straight line over 2 years

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 14 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1st January 2025

5,524,511

Additions

90,790

At 31st December 2025

5,615,301

DEPRECIATION

At 1st January 2025

94,142

Charge for year

1,401

At 31st December 2025

95,543

NET BOOK VALUE

At 31st December 2025

5,519,758

At 31st December 2024

5,430,369

Cost or valuation at 31st December 2025 is represented by:

Totals

£

Valuation in 2000

101,348

Valuation in 2018

2,309,886

Cost

3,204,067

5,615,301

Land and Buildings were revalued during 2018 by Knight Frank LLP and company director P.A.Chaplin and he believes that there has been no material change since.

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

1,015,836

1,015,840

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,837,764

1,847,418

Bank loans are secured on the fixed assets of the company

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Non-distributable

reserve

£

At 1st January 2025

and 31st December 2025

1,805,138

9.

CONTROL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Agercon Limited for the year ended 31st December 2025 which comprise the Income Statement, Other Comprehensive Income, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Agercon Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Agercon Limited and state those matters that we have agreed to state to the Board of Directors of Agercon Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Agercon Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Agercon Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Agercon Limited. You consider that Agercon Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Agercon Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sadofskys

Chartered Accountants

Princes House

Wright Street

Hull

East Yorkshire

HU2 8HX

22nd September 2026