A.D.P. Management Limited 04924996 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is rental of property Digita Accounts Production Advanced 6.30.9574.0 true 04924996 2024-11-01 2025-10-31 04924996 2025-10-31 04924996 bus:OrdinaryShareClass2 2025-10-31 04924996 core:RetainedEarningsAccumulatedLosses 2025-10-31 04924996 core:RevaluationReserve 2025-10-31 04924996 core:ShareCapital 2025-10-31 04924996 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 04924996 core:FurnitureFittingsToolsEquipment 2025-10-31 04924996 core:LandBuildings 2025-10-31 04924996 core:MotorVehicles 2025-10-31 04924996 bus:SmallEntities 2024-11-01 2025-10-31 04924996 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 04924996 bus:FilletedAccounts 2024-11-01 2025-10-31 04924996 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04924996 bus:RegisteredOffice 2024-11-01 2025-10-31 04924996 bus:Director1 2024-11-01 2025-10-31 04924996 bus:OrdinaryShareClass2 2024-11-01 2025-10-31 04924996 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04924996 bus:Agent1 2024-11-01 2025-10-31 04924996 core:RevaluationReserve core:LandBuildings 2024-11-01 2025-10-31 04924996 core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 04924996 core:LandBuildings 2024-11-01 2025-10-31 04924996 core:LeaseholdImprovements 2024-11-01 2025-10-31 04924996 core:MotorVehicles 2024-11-01 2025-10-31 04924996 core:PlantMachinery 2024-11-01 2025-10-31 04924996 countries:EnglandWales 2024-11-01 2025-10-31 04924996 2024-10-31 04924996 core:FurnitureFittingsToolsEquipment 2024-10-31 04924996 core:LandBuildings 2024-10-31 04924996 core:MotorVehicles 2024-10-31 04924996 2023-11-01 2024-10-31 04924996 2024-10-31 04924996 bus:OrdinaryShareClass2 2024-10-31 04924996 core:RetainedEarningsAccumulatedLosses 2024-10-31 04924996 core:RevaluationReserve 2024-10-31 04924996 core:ShareCapital 2024-10-31 04924996 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 04924996 core:FurnitureFittingsToolsEquipment 2024-10-31 04924996 core:LandBuildings 2024-10-31 04924996 core:MotorVehicles 2024-10-31 04924996 core:RevaluationReserve core:LandBuildings 2023-11-01 2024-10-31 04924996 core:LandBuildings 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 04924996

A.D.P. Management Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

A.D.P. Management Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

A.D.P. Management Limited

Company Information

Director | Mr A D Phillips

Registered office | Wellesley House 204 London Road Waterlooville Hampshire England PO7 7AN

Accountants | MMO Limited Chartered AccountantsWellesley House 204 London Road Waterlooville Hampshire PO7 7AN

A.D.P. Management Limited

(Registration number: 04924996)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 716,063 | 716,418
Current assets |  |  |
Cash at bank and in hand |  | 60,761 | 103,082
Creditors: Amounts falling due within one year | 5 | (69,129) | (132,220)
Net current liabilities |  | (8,368) | (29,138)
Total assets less current liabilities |  | 707,695 | 687,280
Provisions for liabilities |  | (81,804) | (81,793)
Net assets |  | 625,891 | 605,487
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Revaluation reserve |  | 542,523 | 542,523
Retained earnings |  | 83,268 | 62,864
Shareholders' funds |  | 625,891 | 605,487

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 April 2026

......................................... Mr A D Phillips Director

A.D.P. Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN
England

The principal place of business is:
Glenrose
The Street
Llanymynech
Powys
SY22 6EJ

These financial statements were authorised for issue by the director on 20 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

All figures are presented in British Sterling, which is the functional currency of the company, and are rounded to the nearest £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

A.D.P. Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Property improvements | 10% reducing balance basis
Plant and equipment | 25% reducing balance basis
Motor vehicles | 25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

A.D.P. Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 November 2024 | 715,000 | 53,530 | 2,500 | 771,030
At 31 October 2025 | 715,000 | 53,530 | 2,500 | 771,030
Depreciation
At 1 November 2024 | - | 52,300 | 2,312 | 54,612
Charge for the year | - | 308 | 47 | 355
At 31 October 2025 | - | 52,608 | 2,359 | 54,967
Carrying amount
At 31 October 2025 | 715,000 | 922 | 141 | 716,063
At 31 October 2024 | 715,000 | 1,230 | 188 | 716,418

Included within the net book value of land and buildings above is £715,000 (2024 - £715,000) in respect of freehold land and buildings.

Revaluation

The fair value of the company's Property was revalued on 31 October 2024. An independent valuer was not involved. .
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £Nil (2024 - £387,027).

A.D.P. Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 7,861 | 12,376
Accruals and deferred income | 2,000 | 2,000
Other creditors | 59,268 | 117,844
| 69,129 | 132,220

A.D.P. Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

7 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 542,523 | 542,523

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 542,523 | 542,523