Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30falsetrue2023-10-01falseConstruction of domestic buildings44The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04898091 2023-10-01 2024-09-30 04898091 2022-10-01 2023-09-30 04898091 2024-09-30 04898091 2023-09-30 04898091 c:Director1 2023-10-01 2024-09-30 04898091 d:PlantMachinery 2023-10-01 2024-09-30 04898091 d:PlantMachinery 2024-09-30 04898091 d:PlantMachinery 2023-09-30 04898091 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04898091 d:MotorVehicles 2023-10-01 2024-09-30 04898091 d:MotorVehicles 2024-09-30 04898091 d:MotorVehicles 2023-09-30 04898091 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04898091 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04898091 d:CurrentFinancialInstruments 2024-09-30 04898091 d:CurrentFinancialInstruments 2023-09-30 04898091 d:Non-currentFinancialInstruments 2024-09-30 04898091 d:Non-currentFinancialInstruments 2023-09-30 04898091 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 04898091 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 04898091 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 04898091 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 04898091 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 04898091 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 04898091 d:ShareCapital 2024-09-30 04898091 d:ShareCapital 2023-09-30 04898091 d:RetainedEarningsAccumulatedLosses 2024-09-30 04898091 d:RetainedEarningsAccumulatedLosses 2023-09-30 04898091 c:FRS102 2023-10-01 2024-09-30 04898091 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04898091 c:FullAccounts 2023-10-01 2024-09-30 04898091 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04898091 2 2023-10-01 2024-09-30 04898091 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 04898091









A D CONSTRUCTION UK LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
A D CONSTRUCTION UK LTD
REGISTERED NUMBER: 04898091

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
437
729

  
437
729

Current assets
  

Debtors: amounts falling due within one year
 5 
672,726
373,895

Current asset investments
 6 
-
265,000

Cash at bank and in hand
 7 
281,560
403,918

  
954,286
1,042,813

Creditors: amounts falling due within one year
 8 
(46,085)
(88,443)

Net current assets
  
 
 
908,201
 
 
954,370

Total assets less current liabilities
  
908,638
955,099

Creditors: amounts falling due after more than one year
 9 
(16,293)
(26,941)

  

Net assets
  
892,345
928,158


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
892,245
928,058

  
892,345
928,158


Page 1

 
A D CONSTRUCTION UK LTD
REGISTERED NUMBER: 04898091
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 April 2025.




Arben Dervisholli
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
A D CONSTRUCTION UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

A D Construction UK Ltd is a private company limited by shares and incorporated in England & Wales (registered number: 04898091). The registered office address of the Company is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The financial statements are presented in Pound Sterling, which is the functional currency of the Company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
A D CONSTRUCTION UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.


 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
30%
Motor vehicles
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
A D CONSTRUCTION UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 October 2023
1,910
55,806
57,716



At 30 September 2024

1,910
55,806
57,716



Depreciation


At 1 October 2023
1,181
55,806
56,987


Charge for the year on owned assets
292
-
292



At 30 September 2024

1,473
55,806
57,279



Net book value



At 30 September 2024
437
-
437



At 30 September 2023
729
-
729

Page 5

 
A D CONSTRUCTION UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
627,102
362,102

Other debtors
45,624
11,793

672,726
373,895



6.


Current asset investments

2024
2023
£
£

Unlisted investments
-
265,000

-
265,000


During the year, the investment balance of £265,000 was reclassified to amounts owed by group undertakings. 


7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
281,560
403,918

281,560
403,918



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
29,421
66,017

Other taxation and social security
9,060
-

Other creditors
3,404
526

Accruals and deferred income
4,200
21,900

46,085
88,443


Page 6

 
A D CONSTRUCTION UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
16,293
26,941

16,293
26,941



10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£


Amounts falling due 1-2 years

Bank loans
16,292
26,941


16,292
26,941



16,292
26,941



11.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £995. Contributions totalling £2,124 were payable to the fund at the reporting date and are included in creditors.

 
Page 7