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ADOPSTAR LTD

Registered Number
07361099
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

ADOPSTAR LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors | BENSON, Paul Andrew James
| BENSON, Theresa Michelle

Registered Address | Unit 1 Longbridge Meadow
| First Floor Offices
| Cullompton
| EX15 1BT

Registered Number | 07361099 (England and Wales)

ADOPSTAR LTD
Statement of Financial Position
31 August 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 21,290 |  |  |  | 38,310
|  |  |  | 21,290 |  |  |  | 38,310
Current assets |  |  |  |  |  |  |  |
Debtors |  | 244,350 |  |  |  | 217,551 |  |
Cash at bank and on hand |  | 133,997 |  |  |  | 143,994 |  |
|  | 378,347 |  |  |  | 361,545 |  |
Creditors amounts falling due within one year | 4 | (106,246) |  |  |  | (126,193) |  |
Net current assets (liabilities) |  |  |  | 272,101 |  |  |  | 235,352
Total assets less current liabilities |  |  |  | 293,391 |  |  |  | 273,662
Creditors amounts falling due after one year | 5 |  |  | (17,500) |  |  |  | (27,500)
Provisions for liabilities | 6 |  |  | (4,922) |  |  |  | (7,830)
Net assets |  |  |  | 270,969 |  |  |  | 238,332
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 200
Profit and loss account |  |  |  | 270,769 |  |  |  | 238,132
Shareholders' funds |  |  |  | 270,969 |  |  |  | 238,332

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 May 2025, and are signed on its behalf by:
BENSON, Theresa Michelle Director Registered Company No. 07361099

ADOPSTAR LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| 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 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.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

| Revenue from sale of goods
--- | ---
| 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.

| Employee benefits
--- | ---
| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| The 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 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 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. 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. 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:

| Finance leases and hire purchase contracts
--- | ---
| Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 42 |  | 40

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 23 | 11,064 |  | 136,309 |  | 147,373
| Additions | - |  | 5,969 |  | 5,969
| Disposals | - |  | (8,483) |  | (8,483)
| At 31 August 24 | 11,064 |  | 133,795 |  | 144,859
| Depreciation and impairment
| At 01 September 23 | 2,782 |  | 106,281 |  | 109,063
| Charge for year | 1,301 |  | 19,506 |  | 20,807
| On disposals | - |  | (6,301) |  | (6,301)
| At 31 August 24 | 4,083 |  | 119,486 |  | 123,569
| Net book value
| At 31 August 24 | 6,981 |  | 14,309 |  | 21,290
| At 31 August 23 | 8,282 |  | 30,028 |  | 38,310

4. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 14,540 |  | 24,134
| Taxation and social security | 88,134 |  | 94,622
| Other creditors | 1,529 |  | 1,546
| Accrued liabilities and deferred income | 2,043 |  | 5,891
| Total | 106,246 |  | 126,193

| 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.

5. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 17,500 |  | 27,500
| Total | 17,500 |  | 27,500

| This represents a Barclays Bounce Back Loan being repaid at £10,000 per year.

6. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 4,922 |  | 7,830
| Total | 4,922 |  | 7,830

7. | Other commitments
--- | ---
| At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows: Premises lease £52,500 Motor car leases £18,192