Acorah Software Products - Accounts Production 13.7.148 false true true 31 December 2021 1 January 2021 true 27 September 2023 1 January 2022 31 December 2022 31 December 2022 10545482 Mr Suresh Gorasia Mr Nicholas Cooper Adept Corporate Services Two Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10545482 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 10545482 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 10545482 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 10545482 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 10545482 frs-bus:Original frs-core:AllSubsidiaries 2022-01-01 2022-12-31 10545482 frs-bus:Original frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 10545482 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 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2021-12-31 10545482 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:Item5 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:Item5 2020-12-31 10545482 frs-bus:Original dpl-frs:Item5 2021-12-31 10545482 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2020-12-31 10545482 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-12-31 10545482 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:Item6 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:Item6 2020-12-31 10545482 frs-bus:Original dpl-frs:Item6 2021-12-31 10545482 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2020-12-31 10545482 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-12-31 10545482 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:Item7 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:Item7 2020-12-31 10545482 frs-bus:Original dpl-frs:Item7 2021-12-31 10545482 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2020-12-31 10545482 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-12-31 10545482 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:Item8 2021-01-01 2021-12-31 10545482 frs-bus:Original dpl-frs:Item8 2020-12-31 10545482 frs-bus:Original dpl-frs:Item8 2021-12-31 10545482 frs-bus:Original 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Registered number: 10545482
Adept Corporate Services Limited
Directors' Report and
Financial Statements
For The Year Ended 31 December 2022
Directors' Report and Financial Statements
Contents
Page
Company Information 1
Directors' Report 2—3
Independent Auditor's Report 4—6
Statement of Comprehensive Income 7
Statement of Financial Position 8
Statement of Changes in Equity 9
Notes to the Financial Statements 10—13
Page 1
Company Information
Directors Mr Suresh Gorasia
Mr Nicholas Cooper
Company Number 10545482
Registered Office Suite 1 Bonded Warehouse
18 Lower Byrom Street
Manchester
Greater Manchester
M3 4AP
Auditors DTE Business Advisers Limited
The Exchange
5 Bank Street
Bury
BL9 0DN
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Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2022 .
Principal Activity
The principal activity of the company is providing security and cleaning services for mixed-use estates and office space.
Review of the Business
The company made a profit for the year of £168,033 (2021: £224,779). During the year, the company paid a dividend of £150,000 (2021: £180,000).
Directors
The directors who held office during the year were as follows:
Mr Suresh Gorasia
Mr Nicholas Cooper Appointed 06/04/2023
Mr Gabriel Erinle Resigned 06/04/2023
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved: 
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Auditors
In February 2023, DTE Business Advisers Ltd were appointed as auditors. DTE Business Advisers Ltd have expressed their willingness to continue in office and a resolution to re-appoint them will be proposed at the annual general meeting.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
In preparing this report, the directors have taken advantage of the small companies exemption provided by Section 415A of the Companies Act 2006.
On behalf of the board
Mr Suresh Gorasia
Director
27 September 2023
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Independent Auditor's Report
Opinion
We have audited the financial statements of Adept Corporate Services Limited (the 'company') for the year ended 31 December 2022 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). 
In our opinion the financial statements: 
- give a true and fair view of the state of the company's affairs as at 31 December 2022 and of its profit for the year then ended; 
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 
- have been prepared in accordance with the requirements of the Companies Act 2006.  
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report.  We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 
Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.
Other Information
The director is responsible for the other information. The other information comprises the information in the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon. 
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.  We have nothing to report in this regard. 
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and 
- the Report of the Director has been prepared in accordance with applicable legal requirements. 
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Director. 
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: 
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or 
- the financial statements are not in agreement with the accounting records and returns; or 
- certain disclosures of director's remuneration specified by law are not made; or 
- we have not received all the information and explanations we require for our audit; or 
- the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Director. 
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Responsibilities of Directors
As explained more fully in the Statement of Director's Responsibilities set out on page two, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 
In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
As part of our planning process:
- We enquired of management the systems and controls the company has in place, the areas of the financial statements that are mostly susceptible to the risk of irregularities and fraud, and whether there was any known, suspected or alleged fraud. The company did not inform us of any known, suspected or alleged fraud.
- We obtained an understanding of the legal and regulatory frameworks applicable to the company. We determined that the following were most relevant: FRS 102, the Companies Act 2006, health and safety legislation, and employment legislation
- We considered the incentives and opportunities that exist in the company, including the extent of management bias, which present a potential for irregularities and fraud to be perpetuated, and tailored our risk assessment accordingly.
Using our knowledge of the company, together with the discussions held with the company at the  planning stage, we formed a conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk assessment.
The key procedures we undertook to detect irregularities including fraud during the course of the audit included:
- Identifying and testing journal entries, in particular those that were significant and unusual
- Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied.
- Reviewing and challenging the assumptions and judgements used by management in their significant accounting estimates, in particular in relation to depreciation.
- Assessing the extent of compliance, or lack of, with the relevant laws and regulations.
- Testing revenue lines, including obtaining evidence of fee agreements, for evidence of management bias and irregularities.
- Performing a physical verification of key assets
- Obtaining third-party confirmation of material bank and loan balances.
- Documenting and verifying all significant related party balances and transactions.
- Reviewing documentation for discussions of irregularities including fraud.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the directors of the entity.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
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Richard Bell (Senior Statutory Auditor)
for and on behalf of DTE Business Advisers Limited , Statutory Auditor
27 September 2023
DTE Business Advisers Limited
The Exchange
5 Bank Street
Bury
BL9 0DN
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Statement of Comprehensive Income
2022 2021
Notes £ £
TURNOVER 5,330,302 4,010,195
Cost of sales (4,201,055 ) (3,193,525 )
GROSS PROFIT 1,129,247 816,670
Administrative expenses (921,702 ) (574,823 )
Other operating income - 39,818
OPERATING PROFIT AND PROFIT BEFORE TAXATION 207,545 281,665
Tax on Profit (39,512 ) (56,886 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 168,033 224,779
PROFIT FOR THE FINANCIAL YEAR 168,033 224,779
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 168,033 224,779
The notes on pages 10 to 13 form part of these financial statements.
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Statement of Financial Position
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 53,826 61,216
53,826 61,216
CURRENT ASSETS
Debtors 5 1,360,288 790,708
Cash at bank and in hand 322,360 481,411
1,682,648 1,272,119
Creditors: Amounts Falling Due Within One Year 6 (1,119,923 ) (734,817 )
NET CURRENT ASSETS (LIABILITIES) 562,725 537,302
TOTAL ASSETS LESS CURRENT LIABILITIES 616,551 598,518
NET ASSETS 616,551 598,518
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 616,451 598,418
SHAREHOLDERS' FUNDS 616,551 598,518
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Suresh Gorasia
Director
27 September 2023
The notes on pages 10 to 13 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Income Statement Total
£ £ £
As at 1 January 2021 100 553,639 553,739
Profit for the year and total comprehensive income - 224,779 224,779
Dividends paid - (180,000) (180,000)
As at 31 December 2021 and 1 January 2022 100 598,418 598,518
Profit for the year and total comprehensive income - 168,033 168,033
Dividends paid - (150,000) (150,000)
As at 31 December 2022 100 616,451 616,551
The notes on pages 10 to 13 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Adept Corporate Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10545482 . The registered office is Suite 1 Bonded Warehouse, 18 Lower Byrom Street, Manchester, Greater Manchester, M3 4AP.
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 the provisions of Financial Reporting Standard 102 section 1A small entities, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound. 
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies (see note 2.7).
2.2. Going Concern Disclosure
The directors have assessed the financial performance and note that as at 31 December 2022 the company had net assets of £616,551 (2021: £598,518) and made a profit after taxation for the financial year of £168,033 (2021: £224,779). The company continues to trade and forecasts to trade strongly with good cash reserves and forecasts that will not erode cash reserves.
Management has undertaken a thorough group going concern review which has included forecasts from 12 months from signing date of the financial statements to ensure the company will continue to be able to meet its liabilities for the next year from the signing date of the accounts. The forecasts included some sensitivity on the income obtained, with expenditure being managed accordingly to maintain sufficient reserves, performance since the statement of financial position date has been in line with expectations. Furthermore, the company had a cash balance of £322,360 as at 31 December 2022 .
Therefore, the board considers that the company will be able to continue to trade as a going concern and meet its liabilities as they fall due.
2.3. Turnover
Turnover comprises the invoiced value of security and cleaning services supplied by the company, net of Value Added Tax and trade discounts. Turnover is recognised at the point the service is provided during the year. 
2.4. 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:
Plant & Machinery 2 - 10 years
2.5. Leases
A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Their annual rents are charged to the Statement of Comprehensive Income on a straight-line basis over the lease term. Reverse premiums and similar incentives received to enter into operating leases are released to the Statement of Comprehensive Income over the term of the lease.
Assets obtained under hire purchase contracts are capitalised as tangible fixed assets and are depreciated over their useful lives. 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 income statement.
2.6. Financial Instruments
Financial assets 
Financial assets, other than investments and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment. 
Financial liabilities and equity 
Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities, excluding convertible debt and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost. 
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred Taxation
Deferred balances are recognised in respect of all timing differences that have originated but not reversed by the statement of financial position date, except: 
• The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; 
• Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and 
• Where timing differences relate to interests in subsidiaries, associates, branches and joint ventures and the group can control their reversal and such reversal is not considered probable in the foreseeable future. 
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. 
Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.9. Judgements in applying accounting policies and key sources of estimation uncertainty
In preparing these financial statements, the directors consider that there are no significant judgements in applying the accounting policies. Nor are there any key sources of uncertainty.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
Office and administration 170 159
Directors 2 2
172 161
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2022 - 80,944 8,798 89,742
Additions 6,372 - - 6,372
Transfers 89,742 (80,944 ) (8,798 ) -
As at 31 December 2022 96,114 - - 96,114
Depreciation
As at 1 January 2022 - 24,297 4,229 28,526
Provided during the period 13,762 - - 13,762
Transfers 28,526 (24,297 ) (4,229 ) -
As at 31 December 2022 42,288 - - 42,288
Net Book Value
As at 31 December 2022 53,826 - - 53,826
As at 1 January 2022 - 56,647 4,569 61,216
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 227,515 379,181
Prepayments and accrued income 850,140 207,335
Other debtors 7,533 4,092
Amounts owed by group undertakings 100 100
Amounts owed by related parties 275,000 200,000
1,360,288 790,708
All amounts shown under debtors fall due for payment within one year.
The amounts due from group undertakings and related parties are repayable on demand and not interest bearing.
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 235,591 143,289
Corporation tax 42,368 56,395
Other creditors 681,294 231,009
Accruals and deferred income 135,670 304,124
Amounts owed to related parties 25,000 -
1,119,923 734,817
The amounts due to related parties are repayable on demand and not interest bearing.
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7. Related Party Transactions
The company has taken advantage of the exemption allowed by Financial Reporting Standard 102, "Related party disclosures" Section 33.1A not to disclose details of related party transactions with entities that are 100% owned members of the same group.
The following amounts are included within Amounts owed from related parties and Amounts owed to related parties.
Alphabet Management Group Limited
Alphabet Management Group Limited and Adept Corporate Services Limited share a common director. The company owes £25,000 (2021: £nil) to Alphabet Management Group Limited.
Panorama Capital Limited
Panorama Capital Limited and Adept Corporate Services Limited share a common director. The company is owed £195,000 (2021: £120,000) from Panorama Capital Limited.
Versa Holdco (Investment) Limited
Versa Holdco (Investment) Limited and Adept Corporate Services Limited share a common director. The company is owed £80,000 (2021: £nil) from Versa Holdco (Investment) Limited.
Versa Manchester Studios Limited
Versa Manchester Studios Limited and Adept Corporate Services Limited share a common director. The company is owed £nil (2021: £80,000) from Versa Manchester Studios Limited.
8. Ultimate Controlling Party
The company's parent company is Adept Corporate Services Two Limited , a company registered in England & Wales. The registered office is Suite 1 Bonded Warehouse, 18 Lower Byrom Street, Manchester, Greater Manchester, M3 4AP. In the opinion of the directors, Adept Corporate Services Limited has no ultimate controlling party.
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