REGISTERED NUMBER: SC243639 (Scotland)

Unaudited Financial Statements for the Year Ended 30th June 2025

for

The Adams Consulting Group Limited

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

4

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 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

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

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 ) .

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

8.	CONTROLLING PARTY