Registration number: 08844145

A G Leaves Building Services Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

A G Leaves Building Services Limited

Company Information

Directors

Mr AG Leaves Mrs F Leaves

Registered office

Wellesley House 204 London Road Waterlooville Hampshire England PO7 7AN

Accountants

MMO Limited Chartered AccountantsWellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
A G Leaves Building Services Limited
for the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A G Leaves Building Services Limited for the year ended 31 January 2026 as set out on pages 3 to 9 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 at
http://www.icaew.com/regulation.

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

It is your duty to ensure that A G Leaves Building Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of A G Leaves Building Services Limited. You consider that A G Leaves Building Services 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 accounts of A G Leaves Building Services 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 accounts.

......................................

MMO Limited
Chartered Accountants
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

28 October 2026

A G Leaves Building Services Limited

(Registration number: 08844145)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	16,202	21,173
Current assets
Debtors	5	16,421	13,525
Creditors: Amounts falling due within one year	6	(22,493)	(20,338)
Net current liabilities		(6,072)	(6,813)
Total assets less current liabilities		10,130	14,360
Creditors: Amounts falling due after more than one year	6	(9,250)	(10,985)
Provisions for liabilities		(3,078)	(4,023)
Net liabilities		(2,198)	(648)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		(2,298)	(748)
Shareholders' deficit		(2,198)	(648)

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 October 2026 and signed on its behalf by:
 

......................................... Mr AG Leaves Director

A G Leaves Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN
England

These financial statements were authorised for issue by the Board on 28 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

All figures are presented in British Sterling, which is the functional currency of the company, and are rounded to the nearest £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

A G Leaves Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance
Office equipment	20% straight line
Plant and machinery	20% straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

A G Leaves Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

A G Leaves Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	20,165	26,000	46,165
Additions	-	1,883	1,883
At 31 January 2026	20,165	27,883	48,048
Depreciation
At 1 February 2025	9,961	15,031	24,992
Charge for the year	3,641	3,213	6,854
At 31 January 2026	13,602	18,244	31,846
Carrying amount
At 31 January 2026	6,563	9,639	16,202
At 31 January 2025	10,204	10,969	21,173

5

Debtors

Current	2026 £	2025 £
Prepayments	-	51
Other debtors	16,421	13,474
	16,421	13,525

A G Leaves Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	3,580	2,655
Trade creditors		3,505	1,398
Taxation and social security		9,506	10,167
Accruals and deferred income		4,667	4,667
Other creditors		1,235	1,451
		22,493	20,338

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	9,250	10,985

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	9,250	10,985

A G Leaves Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	2,898	2,145
Bank overdrafts	682	510
	3,580	2,655

9	Related party transactions

Transactions with directors

2026	At 1 February 2025 £	Advances to director £	Repayments by director £	At 31 January 2026 £
Mr AG Leaves
The directors loan account balance is undated, unsecured, interest free and repayable on demand.	264	-	3,158	3,421

2025	At 1 February 2024 £	At 31 January 2025 £
Mr AG Leaves
The directors loan account balance is undated, unsecured, interest free and repayable on demand.	264	264