2024-08-012025-07-312025-07-31false14211314ADAMS & COMPANY ACCOUNTANTS 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ADAMS & COMPANY ACCOUNTANTS LIMITED

Registered Number
14211314
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

ADAMS & COMPANY ACCOUNTANTS LIMITED
Company Information
for the year from 1 August 2024 to 31 July 2025

Director

Ryan Adams

Registered Address

3c Holborough Road
Snodland
ME6 5NL

Registered Number

14211314 (England and Wales)
ADAMS & COMPANY ACCOUNTANTS LIMITED
Balance Sheet as at
31 July 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets34,5864,684
4,5864,684
Current assets
Stocks420,40715,158
Debtors48,26930,100
Cash at bank and on hand56,12622,337
124,80267,595
Creditors amounts falling due within one year5(71,259)(47,468)
Net current assets (liabilities)53,54320,127
Total assets less current liabilities58,12924,811
Creditors amounts falling due after one year6(778)-
Net assets57,35124,811
Capital and reserves
Called up share capital100100
Profit and loss account57,25124,711
Shareholders' funds57,35124,811
The financial statements were approved and authorised for issue by the Director on 1 August 2025, and are signed on its behalf by:
Ryan Adams
Director
Registered Company No. 14211314
ADAMS & COMPANY ACCOUNTANTS LIMITED
Notes to the Financial Statements
for the year ended 31 July 2025

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
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year31
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 August 246,3206,320
Additions1,2861,286
At 31 July 257,6067,606
Depreciation and impairment
At 01 August 241,6361,636
Charge for year1,3841,384
At 31 July 253,0203,020
Net book value
At 31 July 254,5864,586
At 31 July 244,6844,684
4.Stocks

2025

2024

££
Work in progress20,40715,158
Total20,40715,158
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables15,4617,253
Bank borrowings and overdrafts4,86610,995
Taxation and social security50,93229,220
Total71,25947,468
6.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts778-
Total778-