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Registered number: 06213531









Apadmi Limited









Annual Report and Financial Statements

For the Year Ended 31 March 2025

 
Apadmi Limited
 
 
Company Information


Directors
G Partington 
K McPherson 




Registered number
06213531



Registered office
Level 9
Anchorage 2

Salford Quays

Salford

Greater Manchester

M50 3YW




Independent auditors
Hurst Accountants Limited
Chartered Accountants & Statutory Auditors

3 Stockport Exchange

Stockport

Cheshire

SK1 3GG





 
Apadmi Limited
 

Contents



Page
Strategic report
 
1 - 3
Directors' report
 
4 - 5
Independent auditors' report
 
6 - 9
Statement of comprehensive income
 
10
Balance sheet
 
11
Statement of changes in equity
 
12
Notes to the financial statements
 
13 - 27


 
Apadmi Limited
 
 
Strategic Report
For the Year Ended 31 March 2025

Introduction
 
The directors present the strategic report for the year ended 31 March 2025.

Business review
 
The company's principal activity is that of creating and continuing to develop technology to keep leading organisations and their customers moving forward. We do this by creating digital products which solve complex problems and deliver enriching experiences for people on the move across mobile, web and digital platforms.
For the year ended 31 March 2025, the company continued to grow as in previous years. Turnover grew to £26,447,912 up 30.7%, whilst EBITDA (Earnings before interest, depreciation, tax and amortisation) was £5,425,259, up 76.0%.


2025
2024

£
£
Operating profit
4,956,169
2,636,185
Addback


Depreciation
342,693
324,610
Exceptional costs
126,397
122,302
EBITDA
5,425,259
3,083,097

We continue to expand our offering for existing clients whilst successfully onboarding numerous new clients, driving strong revenue growth. We have seen EBITDA grow even more strongly as we start to see the benefits of prior years’ investments.
We have continued to invest in the business during the year to ensure the business continues to be able to deliver excellent services to all our clients.
Apadmi Performance has continued to be hugely successful during the year by expanding the clients and services it supports/offers including 24/7 support.
We expect demand for our services will continue to grow through 2025 and beyond, and we are excited about the opportunities this will create for the Group and all our employees. The Board wish to thank everyone at Apadmi for their hard work and support in achievement of these results and continued support in 2025 and beyond.

Page 1

 
Apadmi Limited
 

Strategic Report (continued)
For the Year Ended 31 March 2025

Principal risks and uncertainties
 
There are a number of risks and uncertainties which could impact on Apadmi’s longer term performance. The principal risks facing the company can be summarised as per below:

• Securing of new clients: We continue to evolve our approach to targeting and winning new business and have had great success in 2025 already. We expect this to continue to evolve based on feedback and learnings and this will continue to drive strong organic growth for the company.
• Retaining existing clients: We strive to deliver excellent service to our clients delivered through our highly skilled employees. We have a dedicated Client Services team whose core purpose is to ensure our clients’ needs are met and exceeded.
• Recruitment and retention of highly skilled employees: Digital skills remain in high demand across all sectors, and with our growth ambitions, there is a risk we will not be able to find enough skilled talent to deliver our services. We have invested heavily in expanding our People team including our recruitment team. Keeping and developing the Apadmi culture and values as we grow is key to ensure we can continue to have highly engaged employees, and this remains a key focus for management. We were very pleased to have been included in the Sunday Times Best Places to Work for the third year running.
• Financial resources: As we continue to grow and invest, we need to ensure we have the finances in place to support this. This is managed through careful cashflow management and ongoing credit risk management including avoiding excessive client concentration.
• Cyber risk: Apadmi could face disruption, financial loss and reputational damage if we were to suffer an attack in our systems. We are constantly looking at how to ensure we have best practice in this area and are ISO27001 and Cyber Essentials accredited.

Financial key performance indicators
 
Apadmi uses a number of financial key performance indicators that can be grouped under the following headings:


2025
2024
Turnover 
26,447,912
20,240,303
Gross Profit 
12,754,495
9,245,244
Gross Profit %
48.2%
45.7%
EBITDA %
20.5%
15.2%


Other key performance indicators
 
Internally we also use other KPI’s such as % billability, utilisation per employee and employee retention rates. Our employees are our biggest asset, and employee satisfaction/engagement is regularly monitored throughout the year to ensure we are helping support our employees to deliver an excellent service to our clients. We also monitor satisfaction within our clients through regular surveys.

Page 2

 
Apadmi Limited
 

Strategic Report (continued)
For the Year Ended 31 March 2025


This report was approved by the board and signed on its behalf.





K McPherson
Director
Date: 30 September 2025

Page 3

 
Apadmi Limited
 
 
 
Directors' Report
For the Year Ended 31 March 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £4,211,838 (2024 - £4,027,123).

Dividends paid during the year totalled £1,310,740 (2024: £1,377,250). The directors do not recommend the payment of a final dividend.

Directors

The directors who served during the year were:

G Partington 
K McPherson 

Future developments

Apadmi continues to see many opportunities for strong growth in the UK and abroad, both organically and via acquisition.

Page 4

 
Apadmi Limited
 
 
 
Directors' Report (continued)
For the Year Ended 31 March 2025

Engagement with employees

Our employees are at the core of our business. The Company’s policy is to consult with employees those matters likely to affect employee interests. We have weekly town halls and quarterly management presentations on group performance and key developments. We perform regular surveys to ensure we are listening and taking appropriate action to ensure we keep our employees fully engaged.
The Company strives to ensure we treat everyone fairly and consistently. We aim to have a diverse, inclusive and equitable
culture. We give full and fair consideration for employment to people who are disabled and attempt to accommodate anyone
who becomes disabled whilst employed by the Company.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsHurst Accountants Limitedwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





K McPherson
Director
Date: 30 September 2025

Page 5

 
Apadmi Limited
 
 
 
Independent Auditors' Report to the Members of Apadmi Limited
 

Opinion


We have audited the financial statements of Apadmi Limited (the 'Company') for the year ended 31 March 2025, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 March 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Page 6

 
Apadmi Limited
 
 
 
Independent Auditors' Report to the Members of Apadmi Limited (continued)


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 7

 
Apadmi Limited
 
 
 
Independent Auditors' Report to the Members of Apadmi Limited (continued)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and assessing potential risks related to irregularities
In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:
 
The nature of the industry and sector in which the company operates; the control environment and business performance including key drivers for directors' remuneration, bonus levels and performance targets.
The outcome of enquiries of management, including whether management was aware of any instances of non-compliance with laws and regulations, and whether management had knowledge of any actual, suspected, or alleged fraud.
Supporting documentation relating to the Company's policies and procedures for:
°Identifying, evaluating, and complying with laws and regulations
°Detecting and responding to the risks of fraud
The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
The outcome of discussions amongst the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
The legal and regulatory framework in which the Company operates, particularly those laws and regulations which have a direct effect on the financial statements, such as the Companies Act 2006, pensions and tax legislation, or which had a fundamental effect on the operations of the Company, including General Data Protection requirements, and Anti-bribery and Corruption.

Audit response to risks identified
Our procedures to respond to the risks identified included the following:
 
Reviewing the financial statements disclosures and testing to supporting documentation to assess compliance with the provisions of those relevant laws and regulations which have a direct effect on the financial statements.
Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud.
Evaluation of management’s controls designed to prevent and detect irregularities.
Enquiring of management about any actual and potential litigation and claims.
Performing analytical procedures to identify any unusual or unexpected relationships which may indicate risks of material misstatement due to fraud.







Page 8

 
Apadmi Limited
 
 
 
Independent Auditors' Report to the Members of Apadmi Limited (continued)


We have also considered the risk of fraud through management override of controls by:
 
Testing the appropriateness of journal entries and other adjustments. We have used data analytics software to identify accounting transactions which may pose a heightened risk of material misstatement, whether due to fraud or error.
Challenging assumptions made by management in their significant accounting estimates, and assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and
Evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of them.  Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.






John Glover (senior statutory auditor)
for and on behalf of
Hurst Accountants Limited
Chartered Accountants
Statutory Auditors
3 Stockport Exchange
Stockport
Cheshire
SK1 3GG

30 September 2025
Page 9

 
Apadmi Limited
 
 
Statement of Comprehensive Income
For the Year Ended 31 March 2025

2025
2024
Note
£
£

  

Turnover
 4 
26,447,912
20,240,303

Cost of sales
  
(13,693,417)
(10,995,059)

Gross profit
  
12,754,495
9,245,244

Administrative expenses
  
(7,671,929)
(6,486,757)

Exceptional administrative expenses
 13 
(126,397)
(122,302)

Operating profit
 5 
4,956,169
2,636,185

Interest receivable and similar income
 9 
64,441
-

Interest payable and similar expenses
 10 
(4,539)
(20,116)

Profit before tax
  
5,016,071
2,616,069

Tax on profit
 11 
(804,233)
1,411,054

Profit for the financial year
  
4,211,838
4,027,123

There were no recognised gains and losses for 2025 or 2024 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 13 to 27 form part of these financial statements.

Page 10

 
Apadmi Limited
Registered number: 06213531

Balance Sheet
As at 31 March 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 14 
1,121,157
705,518

Current assets
  

Debtors: amounts falling due after more than one year
 15 
344,215
1,310,448

Debtors: amounts falling due within one year
 15 
8,564,176
5,232,588

Cash at bank and in hand
 16 
2,002,926
1,536,068

  
10,911,317
8,079,104

Creditors: amounts falling due within one year
 17 
(4,053,352)
(3,706,598)

Net current assets
  
 
 
6,857,965
 
 
4,372,506

Total assets less current liabilities
  
7,979,122
5,078,024

  

Net assets
  
7,979,122
5,078,024


Capital and reserves
  

Called up share capital 
 20 
100
100

Profit and loss account
 21 
7,979,022
5,077,924

  
7,979,122
5,078,024


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




K McPherson
Director
Date: 30 September 2025

The notes on pages 13 to 27 form part of these financial statements.

Page 11

 
Apadmi Limited
 

Statement of Changes in Equity
For the Year Ended 31 March 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 April 2023
100
2,428,051
2,428,151


Comprehensive income for the year

Profit for the year
-
4,027,123
4,027,123
Total comprehensive income for the year
-
4,027,123
4,027,123


Contributions by and distributions to owners

Dividends
-
(1,377,250)
(1,377,250)


Total transactions with owners
-
(1,377,250)
(1,377,250)



At 1 April 2024
100
5,077,924
5,078,024


Comprehensive income for the year

Profit for the year
-
4,211,838
4,211,838
Total comprehensive income for the year
-
4,211,838
4,211,838


Contributions by and distributions to owners

Dividends
-
(1,310,740)
(1,310,740)


Total transactions with owners
-
(1,310,740)
(1,310,740)


At 31 March 2025
100
7,979,022
7,979,122


The notes on pages 13 to 27 form part of these financial statements.

Page 12

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

1.


General information

Apadmi Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Level 9, Anchorage 2, Salford Quays, Salford, Greater Manchester, M50 3YW. The company's registered number is 06213531. 
The company's principal activity is that of creating technology to keep leading organisations and their customers moving forward.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Apadmi Group Limited  as at 31 March 2025 and these financial statements may be obtained from Companies House.

Page 13

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

2.Accounting policies (continued)

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Rendering of services

Revenue 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 satisfied:
the amount of revenue 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.

Profit on long term contracts is recognised as the work is carried out, and is measured based on time incurred against relevant projects by staff. This is compared against invoicing schedules and revenue is recognised or deferred accordingly. 

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 14

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

2.Accounting policies (continued)

 
2.6

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase 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 profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.7

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

 
2.10

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 15

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

2.Accounting policies (continued)

 
2.11

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss 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 in the countries where the Company operates and generates income.

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.


 
2.12

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.13

Tangible fixed assets

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:

Leasehold improvements
-
25%
Straight line
Office equipment
-
15%
Reducing balance
Computer equipment
-
25%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 16

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

2.Accounting policies (continued)

 
2.14

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.15

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.16

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.17

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.




 
Page 17

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

2.Accounting policies (continued)


2.17
Financial instruments (continued)

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 18

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

2.Accounting policies (continued)

 
2.18

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

Preparation of the financial statements requires management to make significant judgements and estimates that affect amounts recognised for assets and liabilities at the reporting date and the amounts of revenue and expenses incurred during the reporting period. Actual outcomes may differ from these judgements, estimates and assumptions.
The directors believe that judgements, estimates and assumptions do not have a significant risk of causing a material difference to the carrying amounts of the assets and liabilities within the next financial year.


4.


Turnover

The whole of the turnover is attributable to the principal activity of the company.

All turnover arose within the United Kingdom.


5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Exchange differences
1,507
4,517

Other operating lease rentals
514,155
410,438


6.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2025
2024
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
16,620
15,975

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.

Page 19

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

7.


Employees

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
13,624,405
11,069,393

Social security costs
1,455,196
1,159,600

Cost of defined contribution scheme
1,022,924
803,474

16,102,525
13,032,467


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Administrative
55
46



Operational
220
182

275
228


8.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
342,115
393,446

Company contributions to defined contribution pension schemes
12,591
53,792

354,706
447,238


During the year retirement benefits were accruing to 2 directors (2024 - 4) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £179,693 (2024 - £169,015).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £5,391 (2024 - £7,200).


9.


Interest receivable

2025
2024
£
£


Other interest receivable
64,441
-

Page 20

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

10.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
367
15,206

Other loan interest payable
4,172
4,910

4,539
20,116


11.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
(162,000)
-


Total current tax
(162,000)
-

Deferred tax


Origination and reversal of timing differences
973,028
(1,411,054)

Adjustments in respect of previous period
(6,795)
-

Total deferred tax
966,233
(1,411,054)


Tax on profit
804,233
(1,411,054)
Page 21

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025
 
11.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
5,016,071
2,616,069


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
1,254,018
654,017

Effects of:


Expenses not deductible for tax purposes
19,068
10,183

Fixed asset differences
20,288
20,283

Adjustments to deferred tax charge in respect of prior periods
(6,795)
-

Adjustment in research and development tax credit leading to a decrease in the tax charge
(112,000)
(325,403)

Tax deduction arising from exercise of employee options
-
(1,770,134)

Group relief
(370,346)
-

Total tax charge for the year
804,233
(1,411,054)


Factors that may affect future tax charges

The Company has losses available to offset against future corporation tax liabilities of £2.2m (2024: £5.5m) and a deferred tax asset of £541k (2024: £1.3m) has been recognised in relation to this.


12.


Dividends

2025
2024
£
£


Dividends payable to parent company
1,310,740
1,377,250

Page 22

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

13.


Exceptional items

2025
2024
£
£


Exceptional payroll
85,629
89,973

Exceptional travel
-
864

Exceptional acquisition costs
1,168
31,465

Exceptional settlement costs
39,600
-

126,397
122,302

In the year ended 31 March 2025, £1,168 (2024: £31,465) of professional fees were incurred relating to acquisition transactions, along with costs of £85,629 (2024: £89,973) relating to exceptional payroll. During the year, exceptional settlement costs of £39,600 were incurred.
During the prior year, £864 of costs were incurred in relation to travel for staff.


14.


Tangible fixed assets





Leasehold improvements
Office equipment
Computer equipment
Total

£
£
£
£



Cost 


At 1 April 2024
819,941
128,985
702,462
1,651,388


Additions
875
14,182
742,275
757,332



At 31 March 2025

820,816
143,167
1,444,737
2,408,720



Depreciation


At 1 April 2024
463,451
50,570
431,849
945,870


Charge for the year
168,551
14,524
158,618
341,693



At 31 March 2025

632,002
65,094
590,467
1,287,563



Net book value



At 31 March 2025
188,814
78,073
854,270
1,121,157



At 31 March 2024
356,490
78,415
270,613
705,518

Page 23

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

           14.Tangible fixed assets (continued)

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2025
2024
£
£



Office equipment
-
27,772


15.


Debtors

2025
2024
£
£

Due after more than one year

Deferred tax asset
344,215
1,310,448


2025
2024
£
£

Due within one year

Trade debtors
5,411,924
4,459,898

Amounts owed by group undertakings
2,368,960
63,346

Other debtors
48,479
29,458

Prepayments and accrued income
505,314
314,346

Amounts recoverable on long term contracts
67,499
365,540

Tax recoverable
162,000
-

8,564,176
5,232,588


Amounts owed by group undertakings are repayable on demand and no interest is being charged on these balances.


16.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
2,002,926
1,536,068


Page 24

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

17.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
538,219
199,454

Amounts owed to group undertakings
105,935
1,041,372

Other taxation and social security
1,414,576
1,031,032

Obligations under finance lease and hire purchase contracts
-
4,805

Other creditors
8,142
3,930

Accruals and deferred income
1,986,480
1,426,005

4,053,352
3,706,598


Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.
Amounts owed to group undertakings are repayable on demand and no interest is being charged on these balances.


18.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2025
2024
£
£


Within one year
-
5,564


19.


Deferred taxation




2025
2024


£

£






At beginning of year
1,310,448
(100,606)


Credited/(charged) to profit or loss
(966,233)
1,411,054



At end of year
344,215
1,310,448

Page 25

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025
 
19.Deferred taxation (continued)

The deferred tax asset is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(196,756)
(75,929)

Unutilised tax losses
540,877
1,386,113

Other timing differences
94
264

344,215
1,310,448


The net reversal of the deferred tax asset in the year ending 31 March 2026 is expected to be approximately £541k in relation to forecast profit for the year.


20.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary Shares of £1.00 each
100
100



21.


Reserves

Profit and loss account

The profit and loss account includes all current and prior period retained profits and losses. 


22.


Contingent liabilities

A fixed charge, a floating charge (covering all the property of the Company) and negative pledge were registered in February 2024 in favour of Investec Bank PLC in relation to a loan agreement made with a fellow subsidiary of the Project Thor Topco Limited group. 
The liability outstanding on the fellow subsidiary company's loan at 31 March 2025 was £9,182,657 (
2024: £8,088,552).


23.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,022,924 (2024: £809,286) . Contributions totalling £85,972 (2024: £64,186) were payable to the fund at the balance sheet date and are included in creditors.

Page 26

 
Apadmi Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

24.


Commitments under operating leases

At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
515,522
477,789

Later than 1 year and not later than 5 years
1,701,943
333,646

Later than 5 years
394,130
-

2,611,595
811,435


25.


Related party transactions

The directors have chosen not to disclose transactions entered into with other companies wholly owned within the group as permitted under FRS 102 paragraph 33.1A.
Key management personnel compensation totalled £354,706 (
2024: £514,669).


26.


Controlling party

Apadmi Group Limited, a private company limited by shares incorporated in England and Wales, registered number 07909232, is the company's immediate parent by virtue of its 100% ownership of share capital. The ultimate parent undertaking is Project Thor Topco Limited, a private company limited by shares incorporated in England and Wales, registered number 15326482.
The results of the company are included in the consolidated financial statements of both Apadmi Group Limited and Project Thor Topco Limited, respectively the smallest group and largest group into which the results are consolidated.
The address of the registered office and principal place of business of both Apadmi Group Limited and Project Thor Topco Limited  is Level 9, Anchorage 2, Salford Quays, Salford, Greater Manchester, M50 3YW.

 
Page 27