| |
|
2026 |
| |
|
£ |
£ |
| Fixed assets |
|
|
20,755 |
| Current assets |
|
24,189 |
|
| Creditors: amount falling due within one year |
|
(38,529) |
|
|
Net current assets
|
|
|
(14,340)
|
|
Total assets less current liabilities
|
|
|
6,415 |
| Provisions for liabilities |
|
|
(765) |
|
Net assets
|
|
|
5,650 |
| |
|
|
|
|
|
Capital and reserves
|
|
|
5,650 |
| |
NOTES TO THE ACCOUNTS
General Information
Adam Dining Ltd is a private company, limited by shares, registered in Scotland, registration number SC833828, registration address 1/1 22 Cadzow Street, Hamilton, South Lanarkshire, ML3 6DG.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Plant and Machinery |
5 Straight Line
|
| Fixtures and Fittings |
5 Straight Line
|
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
|
| 2. |
Intangible fixed assets
| Cost |
Goodwill |
|
Total |
| |
£ |
|
£ |
| At 31 March 2025 |
- |
|
- |
| Additions |
15,000 |
|
15,000 |
| Disposals |
- |
|
- |
| At 31 January 2026 |
15,000 |
|
15,000 |
| Amortisation |
| At 31 March 2025 |
- |
|
- |
| Charge for period |
- |
|
- |
| On disposals |
- |
|
- |
| At 31 January 2026 |
- |
|
- |
| Net book values |
| At 31 January 2026 |
15,000 |
|
15,000 |
| At 30 March 2025 |
- |
|
- |
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Fixtures and Fittings |
|
Total |
| |
£ |
|
£ |
|
£ |
| At 31 March 2025 |
- |
|
- |
|
- |
| Additions |
1,715 |
|
5,000 |
|
6,715 |
| Disposals |
- |
|
- |
|
- |
| At 31 January 2026 |
1,715 |
|
5,000 |
|
6,715 |
| Depreciation |
| At 31 March 2025 |
- |
|
- |
|
- |
| Charge for period |
122 |
|
838 |
|
960 |
| On disposals |
- |
|
- |
|
- |
| At 31 January 2026 |
122 |
|
838 |
|
960 |
| Net book values |
| Closing balance as at 31 January 2026 |
1,593 |
|
4,162 |
|
5,755 |
| Opening balance as at 31 March 2025 |
- |
|
- |
|
- |
|
| 4. |
Average number of employees
Average number of employees during the period was 7.
|
For the period ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
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.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the board of directors on 02 September 2026 and were signed on its behalf by: --------------------------------
Kyle Adam
Director |
1
|