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Company Registration No. 04901558 (England and Wales)
Adept Communications And Technology Limited Unaudited accounts for the year ended 30 November 2025
Adept Communications And Technology Limited Unaudited accounts Contents
Page
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Adept Communications And Technology Limited Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,210 
22,600 
Current assets
Inventories
3,000 
11,360 
Debtors
192,326 
99,737 
Cash at bank and in hand
- 
148,859 
195,326 
259,956 
Creditors: amounts falling due within one year
(160,354)
(179,828)
Net current assets
34,972 
80,128 
Total assets less current liabilities
54,182 
102,728 
Creditors: amounts falling due after more than one year
(118,772)
(17,571)
Net (liabilities)/assets
(64,590)
85,157 
Capital and reserves
Called up share capital
110 
110 
Profit and loss account
(64,700)
85,047 
Shareholders' funds
(64,590)
85,157 
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by
Jonathan Rutter Director Company Registration No. 04901558
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Adept Communications And Technology Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Adept Communications And Technology Limited is a private company, limited by shares, registered in England and Wales, registration number 04901558. The registered office is Clockwise, Yorkshire House, Greek Street, Leeds, West Yorkshire, LS1 5SH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
15% Reducing Balance
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 December 2024
27,800 
19,125 
46,925 
At 30 November 2025
27,800 
19,125 
46,925 
Amortisation
At 1 December 2024
27,800 
19,125 
46,925 
At 30 November 2025
27,800 
19,125 
46,925 
Net book value
At 30 November 2025
- 
- 
- 
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Adept Communications And Technology Limited Notes to the Accounts for the year ended 30 November 2025
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2024
22,600 
24,676 
47,276 
At 30 November 2025
22,600 
24,676 
47,276 
Depreciation
At 1 December 2024
- 
24,676 
24,676 
Charge for the year
3,390 
- 
3,390 
At 30 November 2025
3,390 
24,676 
28,066 
Net book value
At 30 November 2025
19,210 
- 
19,210 
At 30 November 2024
22,600 
- 
22,600 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
57,951 
81,567 
Amounts due from group undertakings etc.
126,966 
- 
Accrued income and prepayments
3,574 
18,170 
Other debtors
3,835 
- 
192,326 
99,737 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
13,992 
- 
Obligations under finance leases and hire purchase contracts
18,610 
2,000 
Trade creditors
25,090 
37,775 
Amounts owed to group undertakings and other participating interests
48,412 
- 
Taxes and social security
52,450 
77,552 
Other creditors
- 
646 
Accruals
1,800 
61,855 
160,354 
179,828 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
118,772 
- 
Obligations under finance leases and hire purchase contracts
- 
17,571 
118,772 
17,571 
9
Average number of employees
During the year the average number of employees was 2 (2024: 4).
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