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Registered number: 11768294
ADPAD (OKEHAMPTON) LIMITED
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11768294
30 April 2023 30 April 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 3,090,231 4,433,882
Debtors 5 670,245 493,915
Cash at bank and in hand 3,112 21,999
3,763,588 4,949,796
Creditors: Amounts Falling Due Within One Year 6 (1,082,019 ) (927,473 )
NET CURRENT ASSETS (LIABILITIES) 2,681,569 4,022,323
TOTAL ASSETS LESS CURRENT LIABILITIES 2,681,569 4,022,323
Creditors: Amounts Falling Due After More Than One Year 7 (2,184,499 ) (3,859,777 )
NET ASSETS 497,070 162,546
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 496,970 162,446
SHAREHOLDERS' FUNDS 497,070 162,546
Page 1
Page 2
For the year ending 30 April 2023 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 Income Statement.
On behalf of the board
Mr R J Coombe
Director
31/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ADPAD (OKEHAMPTON) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11768294 . The registered office is One Courtenay Park, Newton Abbot, Devon, TQ12 2HD.
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 and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. 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.
2.4. Financial Instruments
Financial instruments are clasified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financiel liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
2.5. 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.
...CONTINUED
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2.5. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Stocks
30 April 2023 30 April 2022
£ £
Work in progress 3,090,231 4,433,882
3,090,231 4,433,882
5. Debtors
30 April 2023 30 April 2022
£ £
Due within one year
Trade debtors 11,150 1,000
Other debtors 14,073 18,472
Amounts owed by associates 645,022 474,443
670,245 493,915
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6. Creditors: Amounts Falling Due Within One Year
30 April 2023 30 April 2022
£ £
Trade creditors 449,022 2,708
Corporation tax 129,424 38,105
Other creditors 22,000 15,500
Accruals and deferred income 12,360 3,000
Amounts owed to associates 469,213 868,160
1,082,019 927,473
7. Creditors: Amounts Falling Due After More Than One Year
30 April 2023 30 April 2022
£ £
Other loans 1,706,812 3,091,297
Other long term creditors 477,687 768,480
2,184,499 3,859,777
There are 11 charges registered, as follows:
4 with Hannard Investments Limited created 10 February 2021, 13 October 2021, 8 July 2022 and 4 July 2023.
4 with Jill Coombe created 10 February 2021, 13 October 2021, 8 July 2022 and 4 July 2023
3 with Adpad Group Limited created 10 February 2021, 13 October 2021 and 8 July 2022.
8. Share Capital
30 April 2023 30 April 2022
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Hannard Investments LimitedBalance owed to Hannard Investments Limited: £2,173,775 (2022: £3,732,125).

Hannard Investments Limited

Balance owed to Hannard Investments Limited: £2,173,775 (2022: £3,732,125).

Adpad Construction LimitedThe Company incurred expenditure with Adpad Construction Ltd of £2,421,242 (2022: £3,869,871). Balance owed by Adpad Construction Ltd at Year End: £474,443 (2022: £474,443).

Adpad Construction Limited

The Company incurred expenditure with Adpad Construction Ltd of £2,421,242 (2022: £3,869,871). Balance owed by Adpad Construction Ltd at Year End: £474,443 (2022: £474,443).

Adpad Group LimitedThe Company incurred expenditure with Adpad Group Ltd of £103,361 (2022: £196,662). Balance owed from Adpad Group Ltd at Year End: £170,579 (2022: £227,333 owed to Adpad Group Ltd).

Adpad Group Limited

The Company incurred expenditure with Adpad Group Ltd of £103,361 (2022: £196,662). Balance owed from Adpad Group Ltd at Year End: £170,579 (2022: £227,333 owed to Adpad Group Ltd).

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