Adam, Rouilly Limited - Filleted accounts

Registered number

01035492

Adam, Rouilly Limited

Unaudited Filleted Accounts

31 December 2025

Adam, Rouilly Limited
Registered number:		01035492
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,531,195			1,399,206

Current assets
Stocks		392,891			338,206
Debtors	4	641,777			555,736
Cash at bank and in hand		2,010,406			2,515,337
		3,045,074			3,409,279

Creditors: amounts falling due within one year	5	(494,313)			(373,978)

Net current assets			2,550,761			3,035,301

Total assets less current liabilities			4,081,956			4,434,507


Deferred taxation			-			(85,600)

Net assets			4,081,956			4,348,907

Capital and reserves
Called up share capital			98,900			98,900
Profit and loss account			3,983,056			4,250,007

Shareholders' funds			4,081,956			4,348,907

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M Whitebread
Director
Approved by the board on 27 August 2026

Adam, Rouilly Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).


	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings		4% on cost
	Plant and equipment		10% - 33% on cost
	Motor vehicles		25% on cost


	Inventories
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.










	Government grants
	Grants are accounted for under the performance model as permitted by FRS 102. A grant is recognised in the profit and loss account as "other operating income", provided that if the terms of the grant impose performance related conditions, those conditions have been met.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Research and Development
	Expenditure on research and development is written off in the year in which it is incurred.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			29		31












3	Tangible fixed assets
		Freehold Building	Plant and Equipment	Motor vehicles		Total
		£	£	£	£
	Cost
	At 1 January 2025	2,034,205	657,214	260,647		2,952,066
	Additions	86,977	228,013	-		314,990
	Disposals	-	(13,983)	-		(13,983)
	At 31 December 2025	2,121,182	871,244	260,647		3,253,073

	Depreciation
	At 1 January 2025	985,246	471,155	96,459		1,552,860
	Charge for the year	80,383	36,790	60,522		177,695
	On disposals	-	(8,677)	-		(8,677)
	At 31 December 2025	1,065,629	499,268	156,981		1,721,878

	Net book value
	At 31 December 2025	1,055,553	371,976	103,666		1,531,195
	At 31 December 2024	1,048,959	186,059	164,188		1,399,206


4	Debtors			2025		2024
£					£

	Trade debtors			203,376		256,920
	Prepayments			141,384		87,463
	Value added tax			96,884		44,787
	Corporation Tax			135,752		101,605
	Other debtors			64,381		64,961
				641,777		555,736

	Amounts due after more than one year included above			25,297		36,887

5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			309,771		211,198
	Accruals			141,049		84,375
	Other taxes and social security costs			43,493		78,405
				494,313		373,978

6	Pension commitments

	The company contributes to defined contribution pension schemes on behalf of its directors and certain employees. The assets of these schemes are held separately from those of the company in independently administered funds. The contributions paid for the year amounted to £64,092 (2024: £64,994)




7	Related party transactions

	As at 31 December 2025, the company had advanced £38,047 to a shareholder (2024: £49,637).

8	Controlling party

	The company is controlled by MAJ Whitebread and his family by virtue of their beneficial and non beneficial (as trustees) shareholdings in the issued ordinary shares of the company

9	Other information

	Adam, Rouilly Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Castle Road
	Eurolink Business Park
	Sittingbourne
	Kent
	ME10 3AG