Company registration number 2719420 (England and Wales)
ADM COMPUTER SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024
PAGES FOR FILING WITH REGISTRAR
ADM COMPUTER SERVICES LTD
COMPANY INFORMATION
Directors
Mr A C Bryant
Ms C M Wang
Ms L Sinclair
Mr M Tanner
Mrs JB C T Bullock
(Appointed 1 June 2023)
Company number
2719420
Registered office
Chaucer Road
Canterbury
Kent
England
CT1 1HH
Accountants
MMP Limited
18/20 Canterbury Road
Whitstable
Kent
CT5 4EY
ADM COMPUTER SERVICES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ADM COMPUTER SERVICES LTD
BALANCE SHEET
AS AT
31 OCTOBER 2024
31 October 2024
- 1 -
31 October 2024
30 April 2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
446,897
541,183
Investments
5
-
0
52,362
446,897
593,545
Current assets
Stocks
54,355
161,215
Debtors
2,126,465
2,118,925
Cash at bank and in hand
2,092,428
1,799,434
4,273,248
4,079,574
Creditors: amounts falling due within one year
(2,272,232)
(2,171,248)
Net current assets
2,001,016
1,908,326
Total assets less current liabilities
2,447,913
2,501,871
Creditors: amounts falling due after more than one year
(5,633)
-
0
Provisions for liabilities
(5,521)
(21,360)
Net assets
2,436,759
2,480,511
Capital and reserves
Called up share capital
5,085
5,085
Revaluation reserve
6
286,874
286,874
Profit and loss reserves
2,144,800
2,188,552
Total equity
2,436,759
2,480,511

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial Period ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

ADM COMPUTER SERVICES LTD
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2024
31 October 2024
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 18 March 2025 and are signed on its behalf by:
Mr A C Bryant
Director
Company registration number 2719420 (England and Wales)
ADM COMPUTER SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024
- 3 -
1
Accounting policies
Company information

ADM Computer Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Chaucer Road, Canterbury, Kent, England, CT1 1HH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.
The company ammortises the income from maintenance contracts over the primary period of the contract.
1.3
Intangible fixed assets - goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 1995, was amortised evenly over its estimated useful life of ten years.
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost
Fixtures and fittings
15% on reducing balance
Computers
25% on reducing balance
Motor vehicles
25% on reducing balance
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

ADM COMPUTER SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2024
1
Accounting policies
(Continued)
- 4 -

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was 81 (2023 - 79).

2024
2023
Number
Number
Total
81
79
ADM COMPUTER SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2024
- 5 -
3
Intangible fixed assets
Total
£
Cost
At 1 May 2023 and 31 October 2024
31,288
Amortisation and impairment
At 1 May 2023 and 31 October 2024
31,288
Carrying amount
At 31 October 2024
-
0
At 30 April 2023
-
0
4
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 May 2023
460,000
176,111
116,149
299,513
1,051,773
Additions
-
0
8,018
233
-
0
8,251
At 31 October 2024
460,000
184,129
116,382
299,513
1,060,024
Depreciation and impairment
At 1 May 2023
147,200
112,753
50,058
200,579
510,590
Depreciation charged in the Period
13,800
26,766
24,871
37,100
102,537
At 31 October 2024
161,000
139,519
74,929
237,679
613,127
Carrying amount
At 31 October 2024
299,000
44,610
41,453
61,834
446,897
At 30 April 2023
312,800
63,358
66,091
98,934
541,183
5
Fixed asset investments
2024
2023
£
£
Loans to group undertakings and participating interests
-
0
52,362
ADM COMPUTER SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2024
5
Fixed asset investments
(Continued)
- 6 -
Movements in fixed asset investments
Loans to associates
£
Cost or valuation
At 1 May 2023
52,362
Disposals
(52,362)
At 31 October 2024
-
Carrying amount
At 31 October 2024
-
At 30 April 2023
52,362
6
Revaluation reserve
2024
2023
£
£
At the beginning and end of the Period
286,874
286,874
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