REGISTERED NUMBER: 12682775 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Adeptus Capital Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R E C Wilson

REGISTERED OFFICE:

207 Leicester Road

Ibstock

Leicestershire

DE67 6HP

REGISTERED NUMBER:

12682775 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

35,928

32,782

Investments

5

978,133

967,535

Investment property

6

1,734,217

1,734,217

2,748,278

2,734,534

CURRENT ASSETS

Debtors

7

1,304,196

713,268

Cash at bank

1,086,083

586,334

2,390,279

1,299,602

CREDITORS

Amounts falling due within one year

8

4,944,238

3,919,358

NET CURRENT LIABILITIES

(2,553,959

)

(2,619,756

)

TOTAL ASSETS LESS CURRENT LIABILITIES

194,319

114,778

PROVISIONS FOR LIABILITIES

46,000

46,000

NET ASSETS

148,319

68,778

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

147,319

67,778

148,319

68,778

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

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

The director acknowledges his 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.

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 director and authorised for issue on 14 July 2026 and were signed by:

R E C Wilson - Director

1.	STATUTORY INFORMATION

Adeptus Capital Ltd 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Adeptus Capital Ltd 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 represents sales of services and rental income. Turnover is recognised in the period in which the services are provided and the period to which the rent relates.

Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment loss. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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

Fixtures and fittings

- 10% on cost

Investment property

Investment property is not depreciated but is revalued annually at its fair value. Any aggregate surplus or deficit arising from changes in fair value are taken to the profit and loss account and transferred to a fair value reserve.

Deferred tax

Provision is made at current rates for taxation deferred in respect of all material timing differences, including provisions made for potential tax arising on assets which have been revalued.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

36,425

Additions

7,348

At 31 December 2025

43,773

DEPRECIATION

At 1 January 2025

3,643

Charge for year

4,202

At 31 December 2025

7,845

NET BOOK VALUE

At 31 December 2025

35,928

At 31 December 2024

32,782

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 January 2025

717,467

250,068

967,535

Additions

-

10,598

10,598

At 31 December 2025

717,467

260,666

978,133

NET BOOK VALUE

At 31 December 2025

717,467

260,666

978,133

At 31 December 2024

717,467

250,068

967,535

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

1,734,217

NET BOOK VALUE

At 31 December 2025

1,734,217

At 31 December 2024

1,734,217

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

1,734,217

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

1,734,217

1,734,217

Investment property was valued on a fair value basis on 31 December 2025 by the director .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

57,211

46,446

Amounts owed by group undertakings

255,734

269,265

Amounts owed by related companies

754,610

349,960

Other debtors

236,641

47,597

1,304,196

713,268

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

3,360

Tax

13,138

4,814

Social security and other taxes

5,231

6,176

Other creditors

31,351

35,145

Director's loan account

4,889,078

3,850,028

Accrued expenses

5,440

19,835

4,944,238

3,919,358