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Registered number: 09137878






A & D Corporate Group Limited


ACCOUNTS

FOR THE YEAR ENDED 29/10/2024
























Prepared By:
Greywalls Accountants Limited
13
Isis Lake
Cirencester
Gloucestershire
GL7 5LT


ACCOUNTS
FOR THE YEAR ENDED 29/10/2024





DIRECTORS
A Humphreys
D Humphreys


REGISTERED OFFICE
Pennyhooks Farmhouse
Pennyhooks
Shrivenham
Wiltshire
SN6 8EX


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09137878



ACCOUNTANTS
Greywalls Accountants Limited
13
Isis Lake
Cirencester
Gloucestershire
GL7 5LT


ACCOUNTS
FOR THEYEARENDED29/10/2024



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 29/10/2024

			2024		2023
	Notes		£		£

FIXED ASSETS
Tangible assets	2		729,087		774,189
Investment Assets	3		24,055		24,055

			753,142		798,244

CURRENT ASSETS
Debtors	5	1,039,848		1,714,086
Cash at bank and in hand		64,647		156,859
		1,104,495		1,870,945
CREDITORS: Amounts falling due within one year	6	871,731		799,272
NET CURRENT ASSETS			232,764		1,071,673
TOTAL ASSETS LESS CURRENT LIABILITIES			985,906		1,869,917


CREDITORS: Amounts falling due after more than one year	7		421,213		481,325


PROVISIONS FOR LIABILITIES AND CHARGES	9		-		44,863

NET ASSETS			564,693		1,343,729

CAPITAL AND RESERVES

Called up share capital	10		1,000		1,000
Profit and loss account			563,693		1,342,729
SHAREHOLDERS' FUNDS			564,693		1,343,729

For the year ending 29/10/2024 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 28/10/2025 and signed on their behalf by



.............................
D Humphreys
Director




1b. Depreciation
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.
Depreciation is provided on the following basis:

Land And Buildings		reducing balance15%
Plant And Machinery		straight line25%
Equipment		reducing balance25%
Motor Cars		reducing balance25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Investment Properties

Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.




1d. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.




1e. Leasing Commitments
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.




1f. Functional Currency
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 £.




1g. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:
Turnover 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 satisifed;
- the amount of turnover 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.




1h. Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income, 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 balance sheet date.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that; the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.




2. TANGIBLE FIXED ASSETS

	Land And	Plant and
	Buildings	Machinery	Equipment	Motor Cars	Total
	£	£	£	£	£
Cost
At 30/10/2023	2,201	488,500	2,778	123,791	617,270
Additions	-	32,500	-	-	32,500
At 29/10/2024	2,201	521,000	2,778	123,791	649,770
Depreciation
At 30/10/2023	1,495	307,548	1,852	30,947	341,842
For the year	106	53,362	924	23,210	77,602
At 29/10/2024	1,601	360,910	2,776	54,157	419,444
Net Book Amounts
At 29/10/2024	600	160,090	2	69,634	230,326
At 29/10/2023	706	180,952	926	92,844	275,428
Included within plant and machinery and motor vehicels are tangible fixed assets held on hire purchase agreements. The original purchase price of the assets is £208,209, whilst the accumulated depreciation charge re these assets amounts to £88,078. Of this depreciation amount, £40,040 was charged during the year.




3. FINANCIAL ASSETS

	Other
	Investments	Total
	£	£
Cost
At 30/10/2023	24,055	24,055
At 29/10/2024	24,055	24,055
Amortisation
Net Book Amounts
At 29/10/2024	24,055	24,055
At 29/10/2023	24,055	24,055
At the balance sheet date the company held 50% (2023: 50%) of the issued share capital of Lucy Humphreys Beauty Limited, a company incorporated in England and Wales.
Lucy Humphreys Beauty Limited made a profit in the year to 31 March 2024 of £15,762 (2023: £31,079) and had reserves of £nil (2023: -£617).




4. INVESTMENT PROPERTIES

	Investment
	Properties	Total
	£	£
Fair value
At 30/10/2023	498,761	498,761
At 29/10/2024	498,761	498,761
The company acquired a number of investment properties a couple of years ago. The directors have revalued the properties on a fair value basis and have concluded that at this point in time historic cost equates to the properties current market value.




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2024	2023
	£	£
UK corporation tax	66,465	69,926
VAT	106	47,853
PAYE control	399,597	493,878
Loans	154,627	50,000
Hire purchase	31,346	26,604
Trade creditors	194,089	94,949
Accruals	25,501	16,062
	871,731	799,272




7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2024	2023
	£	£
Bank loans (unsecured) >1yr	37,500	87,500
Loans >1yr	296,999	296,999
Hire purchase >1yr	86,714	96,826
	421,213	481,325

Hire purchase creditors have a charge over the asset, for which the finance has been raised. Whilst the mortgages taken out by the company have a charge against the investment properties against which the mortgage has been raised.




8. EMPLOYEES

	2024	2023
	No.	No.
Average number of employees	22	23




10. SHARE CAPITAL	2024	2023
	£	£
Allotted, issued and fully paid:
1000 Ordinary shares of £1.00 each	1000	1000
	1,000	1,000




5. DEBTORS	2024	2023
	£	£
Amounts falling due within one year
Trade debtors	302,487	818,293
Other debtors	540,723	753,755
Directors current account	196,638	142,038
	1,039,848	1,714,086




9. PROVISIONS FOR LIABILITIES	2024	2023
	£	£
Deferred taxation	-	44,863
	-	44,863




11. CONTROLLING PARTY
No one individual has control of the company.




12. GROUP ACCOUNTS
The company is exempt from preparing group accounts on the basis that it is a small group.




13. GENERAL INFORMATION
A & D Corporate Group Limited is a private company limited by shares incorporated in England and Wales, company number 09137878. The registered office is Pennyhooks Farmhouse, Pennyhooks, Swindon, Wiltshire SN6 8EX.