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REGISTERED NUMBER: 04358020 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Adrian Sargent Limited

Adrian Sargent Limited (Registered number: 04358020)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Adrian Sargent Limited

Company Information
for the Year Ended 30 April 2025







DIRECTORS: A N Sargent
Mrs C J Sargent





SECRETARY: Mrs C J Sargent





REGISTERED OFFICE: Sopers Farm
Quethiock
Liskeard
Cornwall
PL14 3SJ





REGISTERED NUMBER: 04358020 (England and Wales)





ACCOUNTANTS: Nash & Co
Chartered Certified
Accountants
28 Beatrice Road
Bodmin
Cornwall
PL31 1RD

Adrian Sargent Limited (Registered number: 04358020)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,514 27,623

CURRENT ASSETS
Stocks 400 400
Debtors 5 18,795 1,864
Cash at bank 18,442 17,275
37,637 19,539
CREDITORS
Amounts falling due within one year 6 10,552 14,965
NET CURRENT ASSETS 27,085 4,574
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,599

32,197

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 28,499 32,097
28,599 32,197

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Adrian Sargent Limited (Registered number: 04358020)

Balance Sheet - continued
30 April 2025


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2025 and were signed on its behalf by:





A N Sargent - Director


Adrian Sargent Limited (Registered number: 04358020)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Adrian Sargent Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

Adrian Sargent Limited (Registered number: 04358020)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024 62,127
Additions 525
Disposals (30,920 )
At 30 April 2025 31,732
DEPRECIATION
At 1 May 2024 34,504
Charge for year 273
Eliminated on disposal (4,559 )
At 30 April 2025 30,218
NET BOOK VALUE
At 30 April 2025 1,514
At 30 April 2024 27,623

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 1,230 1,775
Other debtors 17,565 89
18,795 1,864

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade creditors 112 766
Taxation and social security 8,876 12,502
Other creditors 1,564 1,697
10,552 14,965

Adrian Sargent Limited (Registered number: 04358020)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25 30.4.24
£    £   
A N Sargent and Mrs C J Sargent
Balance outstanding at start of year - -
Amounts advanced 16,906 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 16,906 -