REGISTERED NUMBER: 12018813 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

A D Accounts Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Davies

S L Jones

REGISTERED OFFICE:

59 Hampton Park Road

Hereford

Herefordshire

HR1 1TJ

REGISTERED NUMBER:

12018813 (England and Wales)

ACCOUNTANTS:

A D Accounts Limited

Rural Enterprise Centre

Vincent Carey Road

Rotherwas

Hereford

Herefordshire

HR2 6FE

FIXED ASSETS

Tangible assets

5

4,674

5,026

Investments

6

100

100

4,774

5,126

CURRENT ASSETS

Stocks

25,225

30,921

Debtors

145,079

99,462

Cash at bank and in hand

150,020

120,020

320,324

250,403

CREDITORS

Amounts falling due within one year

(148,546

)

(52,711

)

NET CURRENT ASSETS

171,778

197,692

TOTAL ASSETS LESS CURRENT LIABILITIES

176,552

202,818

CREDITORS

Amounts falling due after more than one year

(3,334

)

(13,334

)

PROVISIONS FOR LIABILITIES

(888

)

(1,121

)

NET ASSETS

172,330

188,363

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

171,330

187,363

SHAREHOLDERS' FUNDS

172,330

188,363

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2025 and were signed on its behalf by:

A J Davies - Director

1.	STATUTORY INFORMATION

A D Accounts Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about A D Accounts Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

straight line over 3 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Work in progress

Work in progress is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

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

Pension costs and other post-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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

11,696

Additions

1,351

Disposals

(397

)

At 31 July 2025

12,650

DEPRECIATION

At 1 August 2024

6,670

Charge for year

1,582

Eliminated on disposal

(276

)

At 31 July 2025

7,976

NET BOOK VALUE

At 31 July 2025

4,674

At 31 July 2024

5,026

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 August 2024

and 31 July 2025

100

NET BOOK VALUE

At 31 July 2025

100

At 31 July 2024

100

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

A J Davies

Balance outstanding at start of year

900

-

Amounts advanced

-

900

Amounts repaid

(900

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

900