30 July 2024 v2026.15.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 15865667 2024-07-30 2025-07-31 15865667 2025-07-31 15865667 core:WithinOneYear 2025-07-31 15865667 core:AfterOneYear 2025-07-31 15865667 core:ShareCapital 2025-07-31 15865667 core:RetainedEarningsAccumulatedLosses 2025-07-31 15865667 bus:Director1 2024-07-30 2025-07-31 15865667 bus:Director2 2024-07-30 2025-07-31 15865667 bus:Director3 2024-07-30 2025-07-31 15865667 bus:RegisteredOffice 2024-07-30 2025-07-31 15865667 core:AdditionsToInvestments 2025-07-31 15865667 core:CostValuation 2025-07-31 15865667 1 2024-07-30 2025-07-31 15865667 countries:EnglandWales 2024-07-30 2025-07-31 15865667 bus:AuditExemptWithAccountantsReport 2024-07-30 2025-07-31 15865667 bus:PrivateLimitedCompanyLtd 2024-07-30 2025-07-31 15865667 bus:SmallEntities 2024-07-30 2025-07-31 15865667 bus:FullAccounts 2024-07-30 2025-07-31
Company registration number:
15865667
ADS Property Holdings Limited
Unaudited Filleted Financial Statements for the period ended
31 July 2025
ADS Property Holdings Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of ADS Property Holdings Limited
Period ended
31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
ADS Property Holdings Limited
for the period ended
31 July 2025
which comprise the income statement, statement of financial position, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
ADS Property Holdings Limited
, as a body, in accordance with the terms of my engagement letter dated 15 April 2026. My work has been undertaken solely to prepare for your approval the
financial statements
of
ADS Property Holdings Limited
and state those matters that I have agreed to state to the Board of Directors of
ADS Property Holdings Limited
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
ADS Property Holdings Limited
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
ADS Property Holdings 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
ADS Property Holdings Limited
. You consider that
ADS Property Holdings Limited
is exempt from the statutory audit requirement for the period.
I have not been instructed to carry out an audit or a review of the financial statements of ADS Property Holdings Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Emery & Co Accountants Limited
The Old Cottage Hospital
Leicester Road
Ashby de la Zouch
Leicestershire
LE65 1DB
United Kingdom
Date:
20 April 2026
ADS Property Holdings Limited
Statement of Financial Position
31 July 2025

|  | 31 Jul 2025
--- | --- | ---
| Note | £
Fixed assets |  |  |
Investments | 5 | 452,006 |
Current assets |  |  |
Debtors | 6 | 918 |
Cash at bank and in hand |  | 30,500 |
|  | 31,418 |
Creditors: amounts falling due within one year | 7 | (266,262 | )
Net current liabilities |  | (234,844 | )
Total assets less current liabilities |  | 217,162 |
Creditors: amounts falling due after more than one year | 8 | (213,715 | )
Net assets |  | 3,447 |
Capital and reserves |  |  |
Called up share capital |  | 300 |
Profit and loss account |  | 3,147 |
Shareholders funds |  | 3,447 |

For the period ending
31 July 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act 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, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
20 April 2026
, and are signed on behalf of the board by:

Mr D Billings | Mr S Goodfellow | Mr A Stone
Director | Director | Director

Company registration number:
15865667
ADS Property Holdings Limited
Notes to the Financial Statements
Period ended
31 July 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Rembrandt Works
,
188 All Saints Road
,
Burton-On-Trent
,
Staffordshire
,
DE14 3LS
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. The investment property is carried at historical cost, which the directors consider to be a reasonable approximation of fair value due to the property having been acquired shortly before the year end. In accordance with FRS 102-1A, the directors have assessed the fair value of the property as at 31 July 2025 and concluded that its fair value does not differ materially from its carrying amount. The valuation has been performed by the directors, who are not professionally qualified valuers. No external valuation was obtained during the year. The carrying amount of the investment property at 31 July 2025 is £452,006 (2024: not applicable), and the directors consider that there has been no change in fair value since acquisition. As a result, no fair value gain or loss has been recognised in profit or loss for the year.

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the period was
3
.

## 5 Investments

| Other investments other than loans
--- | ---
| £
Cost |  |
At 30 July 2024 | - |
Additions | 452,006 |
At 31 July 2025 | 452,006 |
Impairment |  |
At 30 July 2024 and 31 July 2025 | - |
Carrying amount |  |
At 31 July 2025 | 452,006 |

## 6 Debtors

| 31 Jul 2025
--- | ---
| £
Other debtors | 918 |

## 7 Creditors: amounts falling due within one year

| 31 Jul 2025
--- | ---
| £
Bank loans and overdrafts | 13,369 |
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 251,370 |
Taxation and social security | 823 |
Other creditors | 700 |
| 266,262 |

## 8 Creditors: amounts falling due after more than one year

| 31 Jul 2025
--- | ---
| £
Bank loans and overdrafts | 213,715 |

## 9 Related party transactions

During the period the company entered into the following transactions with related parties:

| Period from 30 Jul 2024 to 31 Jul 2025
--- | ---
| £
Croboride Holdings BOT Limited | 251,370 |

Included within other creditors is £251,370 owed to Croboride Holdings BOT Limited a company also owned by the directors Mr D Billings, Mr S Goodfellow and Mr A Stone.

## 10 Controlling party

There is no ultimate controlling party due to the directors shareholdings.