Company registration number 05118715 (England and Wales)
ADCMS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
ADCMS LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
ADCMS LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
6,965
6,959
Current assets
Debtors
109,498
134,704
Cash at bank and in hand
7,121
61,308
116,619
196,012
Creditors: amounts falling due within one year
74,097
68,143
Net current assets
190,716
264,155
Total assets less current liabilities
197,681
271,114
Creditors: amounts falling due after more than one year
(137,001)
(152,595)
Provisions for liabilities
(1,742)
(1,740)
Net assets
58,938
116,779
Capital and reserves
Called up share capital
4
1,667
1,667
Profit and loss reserves
57,271
115,112
Total equity
58,938
116,779
ADCMS LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 2 -

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 February 2026
Mr A Davis
Director
Company registration number 05118715 (England and Wales)
ADCMS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Adcms Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4 Manor Park Business Centre, Mackenzie Way, Swindon Village, Cheltenham, England, GL51 9TX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% on reduicng balance
Fixtures and fittings
15% on reducing balance
Computers
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

ADCMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

1.5
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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
4
ADCMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
3
Tangible fixed assets
Total
£
Cost
At 1 June 2024
43,461
Additions
1,665
At 31 May 2025
45,126
Depreciation and impairment
At 1 June 2024
36,502
Depreciation charged in the year
1,659
At 31 May 2025
38,161
Carrying amount
At 31 May 2025
6,965
At 31 May 2024
6,959
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,667
1,667
1,667
1,667
5
Related party transactions

Mr A Davis

Director and shareholder

In a previous period, the company loaned Mr Davis £277,889. During the period, the related party repaid the company £5,559. The amount due to the company at the year end was £272,330 (2024: £277,889). The amount is unsecured, interest-free and repayable on demand.

2025-05-31 2024-06-01 false false false 24 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr A Davis Mrs K J Davis 05118715 2024-06-01 2025-05-31 05118715 2025-05-31 05118715 2024-05-31 05118715 core:CurrentFinancialInstruments 2025-05-31 05118715 core:CurrentFinancialInstruments 2024-05-31 05118715 core:Non-currentFinancialInstruments 2025-05-31 05118715 core:Non-currentFinancialInstruments 2024-05-31 05118715 core:ShareCapital 2025-05-31 05118715 core:ShareCapital 2024-05-31 05118715 core:RetainedEarningsAccumulatedLosses 2025-05-31 05118715 core:RetainedEarningsAccumulatedLosses 2024-05-31 05118715 core:ShareCapitalOrdinaryShareClass1 2025-05-31 05118715 core:ShareCapitalOrdinaryShareClass1 2024-05-31 05118715 bus:Director1 2024-06-01 2025-05-31 05118715 core:PlantMachinery 2024-06-01 2025-05-31 05118715 core:FurnitureFittings 2024-06-01 2025-05-31 05118715 core:ComputerEquipment 2024-06-01 2025-05-31 05118715 2023-06-01 2024-05-31 05118715 2024-05-31 05118715 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 05118715 bus:OrdinaryShareClass1 2025-05-31 05118715 bus:OrdinaryShareClass1 2024-05-31 05118715 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05118715 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 05118715 bus:FRS102 2024-06-01 2025-05-31 05118715 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 05118715 bus:CompanySecretary1 2024-06-01 2025-05-31 05118715 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP