ADAPTATION DESIGN LIMITED - Filleted accounts

Registered number

04558652

ADAPTATION DESIGN LIMITED

Filleted Accounts

31 March 2025

ADAPTATION DESIGN LIMITED
Registered number:		04558652
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,333			17,369

Current assets
Debtors	4	632,485			281,644
Cash at bank and in hand		315,106			582,344
		947,591			863,988

Creditors: amounts falling due within one year	5	(302,092)			(367,774)

Net current assets			645,499			496,214

Net assets			650,832			513,583

Capital and reserves
Called up share capital			8			8
Profit and loss account			650,824			513,575

Shareholders' funds			650,832			513,583

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




David George Goodheart
Director
Approved by the board on 8 December 2025

ADAPTATION DESIGN LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% straight line
	Office equipment	25% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			11		11


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	35,342		23,495		58,837
	Additions	2,114		-		2,114
	Disposals	-		(23,495)		(23,495)
	At 31 March 2025	37,456		-		37,456

	Depreciation
	At 1 April 2024	29,721		11,747		41,468
	Charge for the year	2,402		-		2,402
	On disposals	-		(11,747)		(11,747)
	At 31 March 2025	32,123		-		32,123

	Net book value
	At 31 March 2025	5,333		-		5,333
	At 31 March 2024	5,621		11,748		17,369


4	Debtors			2025		2024
£					£

	Trade debtors			329,956		235,092
	Directors' loan account			300,000		33,317
	Prepayments			2,529		3,569
	Staff loans			-		7,500
	Other debtors			-		2,166
				632,485		281,644


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			5,085		6,237
	Taxation and social security costs			295,181		340,700
	Pension control account			1,201		1,332
	Accruals			625		19,505
				302,092		367,774


6	Controlling party

	There is no one controlling party.


7	Other information

	ADAPTATION DESIGN LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	The Regent Suite
	1 Old Court Mews
	311a Chase Road
	London
	N14 6JS