ADS COMMS LTD Company accounts

COMPANY REGISTRATION NUMBER: 9806421

ADS COMMS LTD

Unaudited Financial Statements

31 October 2025

ADS COMMS LTD

Financial Statements

Year ended 31 October 2025

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	5

ADS COMMS LTD

Director's Report

Year ended 31 October 2025

The director presents his report and the unaudited financial statements of the company for the year ended 31 October 2025 .

Director

The director who served the company during the year was as follows:

J. Dalhouse

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 30 July 2026 and signed on behalf of the board by:

J. Dalhouse
Director

Registered office:

Unit 2

Khight House

140-142 High Street

London

England

SE20 7EU

ADS COMMS LTD

Statement of Income and Retained Earnings

Year ended 31 October 2025

	2025	2024
Note	£	£
Turnover	2,968	7,662

Cost of sales	( 956)	2,074
	-------	-------
Gross profit	3,924	5,588

Distribution costs	219	36
Administrative expenses	5,055	6,075
Other operating income	40	–
	-------	-------
Operating loss	( 1,310)	( 523)

Interest payable and similar expenses	4	46	–
		-------	-------
Loss before taxation		( 1,356)	( 523)

Tax on loss	–	–
	-------	----
Loss for the financial year and total comprehensive income	( 1,356)	( 523)
	-------	----

Retained losses at the start of the year	( 23,051)	( 22,528)
	--------	--------
Retained losses at the end of the year	( 24,407)	( 23,051)
	--------	--------

All the activities of the company are from continuing operations.

ADS COMMS LTD

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	5	100	50
Tangible assets	6	2	1
		----	----
		102	51

Current assets

Stocks		2,033	1,000
Debtors	7	–	( 538)
Cash at bank and in hand		340	721
		-------	-------
		2,373	1,183

Creditors: amounts falling due within one year	8	26,570	21,552
		--------	--------
Net current liabilities		24,197	20,369
		--------	--------
Total assets less current liabilities		( 24,095)	( 20,318)

Creditors: amounts falling due after more than one year	9	311	2,732
		--------	--------
Net liabilities		( 24,406)	( 23,050)
		--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 24,407)	( 23,051)
	--------	--------
Shareholder deficit	( 24,406)	( 23,050)
	--------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ADS COMMS LTD

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 30 July 2026 , and are signed on behalf of the board by:

J. Dalhouse
Director

Company registration number: 9806421

ADS COMMS LTD

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2, Khight House, 140-142 High Street, London, SE20 7EU, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	25% straight line

Impairment of fixed assets

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Interest payable and similar expenses

	2025	2024
	£	£
Interest on banks loans and overdrafts	46	–
	----	----

5. Intangible assets

	Intangible asset user defined 1
	£
Cost
At 1 November 2024 and 31 October 2025	100
	----
Amortisation
At 1 November 2024 and 31 October 2025	–
	----
Carrying amount
At 31 October 2025	100
	----
At 31 October 2024	100
	----

6. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 November 2024 and 31 October 2025	336
	----
Depreciation
At 1 November 2024 and 31 October 2025	334
	----
Carrying amount
At 31 October 2025	2
	----
At 31 October 2024	2
	----

7. Debtors

	2025	2024
	£	£
Trade debtors	–	( 538)
	----	----

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,366	1,615
Social security and other taxes	596	596
Other creditors	1,000	1,000
Other creditors	23,608	18,341
	--------	--------
	26,570	21,552
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	311	2,732
	----	-------

10. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
J. Dalhouse	( 18,341)	( 5,267)	–	( 23,608)
	--------	-------	----	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
J. Dalhouse	( 19,997)	–	1,656	( 18,341)
	--------	----	-------	--------