Company Registration No. 01510280 (England and Wales)
ADC - Ltd
Unaudited accounts
for the year ended 31 December 2025
ADC - Ltd
Company Information
for the year ended 31 December 2025
Director
Alan David Spiller
Company Number
01510280 (England and Wales)
Registered Office
THE OLD BAKERY 60 DOWNEND ROAD
HORFIELD BRISTOL
BS7 9PN
Accountants
Evans Entwistle
26 Berkeley Square
Bristol
BS8 1HP
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
ADC - Ltd
for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ADC - Ltd for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
26 Berkeley Square
Bristol
BS8 1HP
16 September 2026
ADC - Ltd
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
135,463
103,223
Creditors: amounts falling due within one year
(73,417)
(70,034)
Net current assets
138,807
75,833
Total assets less current liabilities
156,690
75,833
Creditors: amounts falling due after more than one year
(13,276)
(2,586)
Called up share capital
666
666
Profit and loss account
142,748
72,581
Shareholders' funds
143,414
73,247
For the year ending 31 December 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 director acknowledges his 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 and authorised for issue on 16 September 2026 and were signed on its behalf by
Alan David Spiller
Director
Company Registration No. 01510280
ADC - Ltd
Notes to the Accounts
for the year ended 31 December 2025
ADC - Ltd is a private company, limited by shares, registered in England and Wales, registration number 01510280. The registered office is THE OLD BAKERY 60 DOWNEND ROAD, HORFIELD BRISTOL, BS7 9PN.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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
5 years straight line
ADC - Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Motor vehicles
At 31 December 2025
18,500
At 31 December 2025
17,883
Amounts falling due within one year
Trade debtors
23,427
7,644
Amounts due from group undertakings etc.
53,334
35,000
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
3,024
6,385
Obligations under finance leases and hire purchase contracts
2,098
-
Trade creditors
9,009
9,278
Taxes and social security
28,588
16,591
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
13,276
-
Allotted, called up and fully paid:
666 Ordinary shares of £1 each
666
666
ADC - Ltd
Notes to the Accounts
for the year ended 31 December 2025
9
Transactions with related parties
At the year end the company owed £33,334 (2024: £15,000) by Cube Construction (Southern) Limited, a company under common control.
At the year end the company owed £20,000 (2024: £20,000) by Spiller Commercial Holdings Limited, a company under common control.
The entire share capital of the company was acquired by Spiller Commercial Holdings Ltd (company number 11910800), a company wholly owned by Alan Spiller.
The ultimate controlling party is Alan Spiller.
11
Average number of employees
During the year the average number of employees was 8 (2024: 8).