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REGISTERED NUMBER: SC243639 (Scotland)

Unaudited Financial Statements for the Year Ended 30th June 2025

for

The Adams Consulting Group Limited

The Adams Consulting Group Limited (Registered number: SC243639)

Contents of the Financial Statements

for the Year Ended 30th June 2025

Page |

Company Information | 1 |

Report of the Accountants | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

The Adams Consulting Group Limited

Company Information

for the Year Ended 30th June 2025

| DIRECTORS: | Mr B McAllister

| Mr R Ord

| REGISTERED OFFICE: | Gresham House

| 45 West Nile Street

| Glasgow

| G1 2PT

| REGISTERED NUMBER: | SC243639 (Scotland)

| ACCOUNTANTS: | McLaughlin Crolla LLP

| 77/2 Hanover Street

| Edinburgh

| EH2 1EE

| BANKERS: | Bank of Scotland

| Gordon Street

| Glasgow

| G1 3RS

The Adams Consulting Group Limited

Report of the Accountants to the Directors of

The Adams Consulting Group Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30th June 2025 set out on pages four to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

3rd November 2025

The Adams Consulting Group Limited (Registered number: SC243639)

Balance Sheet

30th June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 22,193 |  | 30,636 |  |

CURRENT ASSETS

Debtors | 5 | 328,697 |  | 382,641 |  |

Cash at bank and in hand | 590,027 |  | 587,930 |  |

918,724 |  | 970,571 |  |

CREDITORS

Amounts falling due within one year | 6 | 782,340 |  | 845,594 |  |

NET CURRENT ASSETS | 136,384 |  | 124,977 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 158,577 |  | 155,613 |  |

CAPITAL AND RESERVES

Called up share capital | 103,637 |  | 103,637 |  |

Retained earnings | 54,940 |  | 51,976 |  |

SHAREHOLDERS' FUNDS | 158,577 |  | 155,613 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

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 3rd November 2025 and were signed on its behalf by:

Mr B McAllister - Director

The Adams Consulting Group Limited (Registered number: SC243639)

Notes to the Financial Statements

for the Year Ended 30th June 2025

1. | STATUTORY INFORMATION

| The Adams Consulting Group Limited is a private company, limited by shares , registered in Scotland. 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.

| Sales are recognised at the point at which the company has fulfilled its contractual obligations to the customer.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 10% on cost

| Fixtures & fittings | - | 33% on cost and 15% on cost

| Computer equipment | - | 33% on cost

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| The assets of the scheme are held separately from those of the company in an independently administered fund.

| Operating lease agreements

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

| Financial instruments

| Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of the contractual arrangement.

| Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the year end. Issue costs relating to financial liabilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability.

| An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. A financial liability is any contractual arrangement for an entity to deliver cash to the holder of the associated financial instrument.

| If a financial instrument contains both an equity and a liability element, then the liability element is first established with any residual value being disclosed within equity shareholders' funds. The liability element is the present value of the future payments guaranteed to be made to the holders of the financial instrument.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 10 ) .

The Adams Consulting Group Limited (Registered number: SC243639)

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Fixtures |  | Computer |

| property |  | & fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1st July 2024 | 54,359 |  | 19,434 |  | 25,984 |  | 99,777 |  |

| Additions | - |  | - |  | 1,762 |  | 1,762 |  |

| At 30th June 2025 | 54,359 |  | 19,434 |  | 27,746 |  | 101,539 |  |

| Depreciation

| At 1st July 2024 | 35,734 |  | 13,898 |  | 19,509 |  | 69,141 |  |

| Charge for year | 4,207 |  | 2,353 |  | 3,645 |  | 10,205 |  |

| At 30th June 2025 | 39,941 |  | 16,251 |  | 23,154 |  | 79,346 |  |

| Net book value

| At 30th June 2025 | 14,418 |  | 3,183 |  | 4,592 |  | 22,193 |  |

| At 30th June 2024 | 18,625 |  | 5,536 |  | 6,475 |  | 30,636 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 304,128 |  | 354,050 |  |

| Other debtors | 113 |  | - |  |

| Accrued income | - |  | 3,772 |  |

| Prepayments | 24,456 |  | 24,819 |  |

328,697 |  | 382,641 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 21,880 |  | 42,371 |  |

| Amounts owed to group undertakings | 600,168 |  | 621,548 |  |

| Tax | 38,271 |  | 58,637 |  |

| Social security and other taxes | 54,570 |  | 62,988 |  |

| VAT | 49,232 |  | 53,366 |  |

| Accruals and deferred income | 18,219 |  | 6,684 |  |

782,340 |  | 845,594 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 25,536 |  | 11,477 |  |

| Between one and five years | 34,528 |  | 60,064 |  |

60,064 |  | 71,541 |  |

The Adams Consulting Group Limited (Registered number: SC243639)

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

8. | CONTROLLING PARTY

| The company is a wholly owned subsidiary undertaking of RAM 227 Limited, registered in Scotland. The registered office of RAM 227 Limited is 225 West George Street, Glasgow, G2 2ND.