Acorah Software Products - Accounts Production 16.6.950 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 05972431 Mr A Potipher Mr B J Potipher Mr J Potipher Mr A Potipher A Potipher true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05972431 2024-10-31 05972431 2025-10-31 05972431 2024-11-01 2025-10-31 05972431 frs-core:CurrentFinancialInstruments 2025-10-31 05972431 frs-core:Non-currentFinancialInstruments 2025-10-31 05972431 frs-core:ComputerEquipment 2024-11-01 2025-10-31 05972431 frs-core:PlantMachinery 2025-10-31 05972431 frs-core:PlantMachinery 2024-11-01 2025-10-31 05972431 frs-core:PlantMachinery 2024-10-31 05972431 frs-core:ShareCapital 2025-10-31 05972431 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 05972431 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05972431 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 05972431 frs-bus:SmallEntities 2024-11-01 2025-10-31 05972431 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05972431 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05972431 1 2024-11-01 2025-10-31 05972431 frs-bus:Director1 2024-11-01 2025-10-31 05972431 frs-bus:Director2 2024-11-01 2025-10-31 05972431 frs-bus:Director3 2024-11-01 2025-10-31 05972431 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 05972431 frs-countries:EnglandWales 2024-11-01 2025-10-31 05972431 2023-10-31 05972431 2024-10-31 05972431 2023-11-01 2024-10-31 05972431 frs-core:CurrentFinancialInstruments 2024-10-31 05972431 frs-core:Non-currentFinancialInstruments 2024-10-31 05972431 frs-core:ShareCapital 2024-10-31 05972431 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 05972431
Adam & Sons Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Adam & Sons Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Adam & Sons Limited
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 05972431

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 537 |  | 947
|  |  | 537 |  | 947
CURRENT ASSETS
Debtors | 5 | 8,235 |  | - |
Cash at bank and in hand |  | 44,281 |  | 53,540 |
|  | 52,516 |  | 53,540 |
Creditors: Amounts Falling Due Within One Year | 6 | (48,060 ) |  | (43,952 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,456 |  | 9,588
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,993 |  | 10,535
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (5,864 )
NET ASSETS |  |  | 4,993 |  | 4,671
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 4,893 |  | 4,571
SHAREHOLDERS' FUNDS |  |  | 4,993 |  | 4,671

Page 1
Page 2
Adam & Sons Limited
Statement of Financial Position (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
The financial statements were approved by the board of directors on 13 November 2025 and were signed on its behalf by:

Mr A Potipher Director
13 November 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Adam & Sons Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Adam & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05972431 . The registered office is Calf Barn, Shopland Road, Rochford, Essex, SS4 1LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements have been prepared on the going concern basis which assumes that the
company will continue in operational existence for the foreseeable future.
The validity of this assumption depends on the continued financial support of the director who, at the
balance sheet date, was owed £4,378 (2023 - £4,140) by the company.
As this support is likely to be maintained the director believes it is appropriate for the financial
statements to be prepared on the going concern basis.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 33% Straight Line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Adam & Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 November 2024 | 1,230
As at 31 October 2025 | 1,230
Depreciation
As at 1 November 2024 | 283
Provided during the period | 410
As at 31 October 2025 | 693
Net Book Value
As at 31 October 2025 | 537
As at 1 November 2024 | 947

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,235 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 37,394 |  | 29,304
Bank loans and overdrafts | 5,866 |  | 10,127
Other creditors | 4,628 |  | 4,378
Taxation and social security | 172 |  | 143
| 48,060 |  | 43,952

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,864

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Ultimate Controlling Party
The ultimate controlling party is A Potipher .
Page 4