AGR Building & Fencing Contractors Ltd

Registered number

03656076

Report and Accounts

30 June 2025

AGR Building & Fencing Contractors Ltd
Registered number:		03656076
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		387,049			285,971

Current assets
Stocks		400,469			208,007
Debtors	5	797,601			762,814
Cash at bank and in hand		292,539			426,586
		1,490,609			1,397,407

Creditors: amounts falling due within one year	6	(657,936)			(744,423)

Net current assets			832,673			652,984

Total assets less current liabilities			1,219,722			938,955


Provisions for liabilities			(70,733)			(56,614)


Net assets			1,148,989			882,341

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,148,889			882,241

Shareholder's funds			1,148,989			882,341

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




M W Dawson
Director
Approved by the board on 28 October 2025

AGR Building & Fencing Contractors Ltd
Notes to the Accounts
for the year ended 30 June 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Plant and machinery			Over 5 Years
	Fixtures, fittings, tools and equipment			Over 5 Years
	Motor Vehicles			Over 5 Years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					23		26


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 July 2024							135,870
	At 30 June 2025							135,870

	Amortisation
	At 1 July 2024							135,870
	At 30 June 2025							135,870

	Net book value
	At 30 June 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 July 2024	74,571		225,339		480,147		780,057
	Additions	-		53,919		147,895		201,814
	Disposals	-		(45,748)		(41,650)		(87,398)
	At 30 June 2025	74,571		233,510		586,392		894,473

	Depreciation
	At 1 July 2024	18,097		172,055		303,934		494,086
	Charge for the year	5,715		19,700		66,390		91,805
	On disposals	-		(36,817)		(41,650)		(78,467)
	At 30 June 2025	23,812		154,938		328,674		507,424

	Net book value
	At 30 June 2025	50,759		78,572		257,718		387,049
	At 30 June 2024	56,474		53,284		176,213		285,971


5	Debtors					2025		2024
£							£

	Trade debtors					748,411		707,588
	Prepayments and accrued income					48,840		55,226
	Other debtors					350		-
						797,601		762,814


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

	Trade creditors					163,572		153,375
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					300,000		300,000
	Corporation tax					61,580		102,023
	Other taxes and social security costs					85,074		52,338
	Other creditors					47,710		136,687
						657,936		744,423


7	Parent Undertaking

	The company's ultimate parent undertaking is AGR Building and Fencing Holdings Limited. AGR Building and Fencing Holdings Limited is exempt from the requirement to prepare group accounts.


8	Other information

	AGR Building & Fencing Contractors Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 1 Tuyers Works
	Canada Street,
	Horwich
	Bolton
	BL6 7PB