Company registration number 03853297 (England and Wales)
A D S DESIGN & BRAND DEVELOPMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
A D S DESIGN & BRAND DEVELOPMENT LIMITED
COMPANY INFORMATION
Directors
Mr S M Bradbury
Mrs K E Bradbury
Mr A G Bawdon
Mrs C I Harrison
Secretary
Mrs K E Bradbury
Company number
03853297
Registered office
King John's Gallery
King John's Island
Mythe Road
Tewkesbury
Gloucestershire
GL20 6EB
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Barclays Bank Plc
PO Box 11
128 High Street
Cheltenham
Gloucestershire
GL50 1EL
A D S DESIGN & BRAND DEVELOPMENT LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
A D S DESIGN & BRAND DEVELOPMENT LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF A D S DESIGN & BRAND DEVELOPMENT LIMITED FOR THE YEAR ENDED 31 JULY 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A D S Design & Brand Development Limited for the year ended 31 July 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of A D S Design & Brand Development Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A D S Design & Brand Development Limited and state those matters that we have agreed to state to the b oard of d irectors of A D S Design & Brand Development Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A D S Design & Brand Development Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that A D S Design & Brand Development Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A D S Design & Brand Development Limited. You consider that A D S Design & Brand Development Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A D S Design & Brand Development Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
27 November 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
A D S DESIGN & BRAND DEVELOPMENT LIMITED
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
18,613
15,924
Current assets
Stocks
17,789
16,471
Debtors
5
299,309
362,391
Cash at bank and in hand
149,350
158,162
466,448
537,024
Creditors: amounts falling due within one year
6
(339,541)
(453,982)
Net current assets
126,907
83,042
Total assets less current liabilities
145,520
98,966
Creditors: amounts falling due after more than one year
7
-
0
(15,171)
Provisions for liabilities
9
(4,653)
(3,981)
Net assets
140,867
79,814
Capital and reserves
Called up share capital
10
1,100
1,100
Profit and loss reserves
139,767
78,714
Total equity
140,867
79,814

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

A D S DESIGN & BRAND DEVELOPMENT LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2025
31 July 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 27 November 2025 and are signed on its behalf by:
Mr S M Bradbury
Mr A G Bawdon
Director
Director
Company registration number 03853297 (England and Wales)
A D S DESIGN & BRAND DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
1
Accounting policies
Company information

A D S Design & Brand Development Limited is a private company limited by shares incorporated in England and Wales. The registered office is King John's Gallery, King John's Island, Mythe Road, Tewkesbury, Gloucestershire, GL20 6EB.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and has been fully amortised on a systematic basis over its expected life.

1.4
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:

Leasehold improvements
2% on cost
Plant and machinery
25% on cost
Computer equipment
25% on cost
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

A D S DESIGN & BRAND DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

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

2025
2024
Number
Number
Total
18
16
A D S DESIGN & BRAND DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024 and 31 July 2025
60,000
Amortisation and impairment
At 1 August 2024 and 31 July 2025
60,000
Carrying amount
At 31 July 2025
-
0
At 31 July 2024
-
0
4
Tangible fixed assets
Leasehold improvements
Plant and machinery
Computer equipment
Total
£
£
£
£
Cost
At 1 August 2024
11,682
25,255
90,980
127,917
Additions
-
0
-
0
7,121
7,121
At 31 July 2025
11,682
25,255
98,101
135,038
Depreciation and impairment
At 1 August 2024
2,389
25,255
84,349
111,993
Depreciation charged in the year
233
-
0
4,199
4,432
At 31 July 2025
2,622
25,255
88,548
116,425
Carrying amount
At 31 July 2025
9,060
-
0
9,553
18,613
At 31 July 2024
9,293
-
0
6,631
15,924
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
276,917
340,382
Other debtors
22,392
22,009
299,309
362,391
A D S DESIGN & BRAND DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
15,152
18,182
Trade creditors
37,441
38,711
Amounts owed to group undertakings
52,496
172,100
Taxation and social security
205,024
198,593
Other creditors
29,428
26,396
339,541
453,982
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
15,171
8
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Bank loans
15,152
33,353
Bank loans are secured by way of a government-backed guarantee.
9
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
4,653
3,981
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
900
900
900
900
Ordinary B of £1 each
100
100
100
100
Ordinary C of £1 each
100
100
100
100
1,100
1,100
1,100
1,100
A D S DESIGN & BRAND DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
11
Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12
Control

Ultimate parent company

The ultimate parent company is ADS Design and Brand Development Holdings Limited, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr S M Bradbury by virtue of his controlling interest in the ultimate parent company.

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