Adept Heating & Mechanical Services Limited

Registered Number: 04625346 Adept Heating & Mechanical Services Limited
Balance Sheet
As at 31 January 2026

	2026		2025
	£	£	£	£
Fixed assets		19,861		26,480
Current assets	260,306		244,143
Creditors: amount falling due within one year	(271,407)		(269,763)
Net current assets		(11,101)		(25,620)
Total assets less current liabilities		8,760		860
Creditors: amount falling due after more than one year		-		-
Provisions for liabilities		(8,400)		(8,400)
Net assets		360		(7,540)


Capital and reserves		360		(7,540)

NOTES TO THE ACCOUNTS

General Information

Adept Heating & Mechanical Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04625346, registration address Raidons Nutbourne Lane, Nutbourne, Pulborough, RH20 2HS.

The presentation currency is £ sterling.

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.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

Deferred taxation

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

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 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:

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 February 2025	15,000	15,000
Additions	-	-
Disposals	-	-
At 31 January 2026	15,000	15,000
Amortisation
At 01 February 2025	15,000	15,000
Charge for year	-	-
On disposals	-	-
At 31 January 2026	15,000	15,000
Net book values
At 31 January 2026	-	-
At 31 January 2025	-	-

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 February 2025	134,350	6,595	140,945
Additions	-	-	-
Disposals	-	-	-
At 31 January 2026	134,350	6,595	140,945
Depreciation
At 01 February 2025	108,348	6,117	114,465
Charge for year	6,500	119	6,619
On disposals	-	-	-
At 31 January 2026	114,848	6,236	121,084
Net book values
Closing balance as at 31 January 2026	19,502	359	19,861
Opening balance as at 01 February 2025	26,002	478	26,480

4.	Average number of employees Average number of employees during the year was 9 (2025 : 11).

For the year 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 year 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 profit and loss account 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 06 October 2026 and were signed on its behalf by:

--------------------------------
David B BLABER
Director