Adaptos Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 02873809

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		147,131		197,168
Investments	5		132,409		-

			279,540		197,168
CURRENT ASSETS
Debtors	6	661,444		834,858
Cash at bank and in hand		256,320		416,031

		917,764		1,250,889
Creditors: Amounts Falling Due Within One Year	7	(496,539 )		(527,468 )

NET CURRENT ASSETS (LIABILITIES)			421,225		723,421

TOTAL ASSETS LESS CURRENT LIABILITIES			700,765		920,589

Creditors: Amounts Falling Due After More Than One Year	8		-		(1,482 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(35,935 )		(45,190 )

NET ASSETS			664,830		873,917

CAPITAL AND RESERVES
Called up share capital	10		370		370
Income Statement			664,460		873,547

SHAREHOLDERS' FUNDS			664,830		873,917

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Adaptos Limited

Statement of Financial Position (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr R Carter

Director

22 September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Adaptos Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02873809 . The registered office is 6 Charles Court, Budbrooke Ind. Estate, Budbrooke Road, Warwick, Warwickshire, CV34 5LZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Revenue is recognised in the period in which it relates. For projects which fall across the financial year end, revenue is recognised to reflect the partial completion of the contractual obligations.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	in accordance with the property
Plant & Machinery	25% on cost and 15%/10% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	25% on cost

Website

20% on cost

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

2.6. Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 26 (2025: 27)

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Adaptos Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Website
	£	£	£	£
Cost
As at 1 May 2025	85,744	473,202	55,855	97,235
Additions	1,416	1,387	-	-
Disposals	-	-	(51,731 )	-

As at 30 April 2026	87,160	474,589	4,124	97,235

Depreciation
As at 1 May 2025	67,024	394,702	38,185	50,067
Provided during the period	4,339	9,348	326	11,792
Disposals	-	-	(35,363 )	-

As at 30 April 2026	71,363	404,050	3,148	61,859

Net Book Value
As at 30 April 2026	15,797	70,539	976	35,376

As at 1 May 2025	18,720	78,500	17,670	47,168


	Computer Equipment	Total
	£	£
Cost
As at 1 May 2025	495,894	1,207,930
Additions	7,218	10,021
Disposals	-	(51,731 )

As at 30 April 2026	503,112	1,166,220

Depreciation
As at 1 May 2025	460,784	1,010,762
Provided during the period	17,885	43,690
Disposals	-	(35,363 )

As at 30 April 2026	478,669	1,019,089

Net Book Value
As at 30 April 2026	24,443	147,131

As at 1 May 2025	35,110	197,168

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Adaptos Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 May 2025	-
Additions	132,409

As at 30 April 2026	132,409

Provision
As at 1 May 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	132,409

As at 1 May 2025	-

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	548,894	697,831
Other debtors	112,550	137,027

	661,444	834,858

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	8,445
Trade creditors	137,154	165,939
Other creditors	111,914	72,609
Taxation and social security	247,471	280,475

	496,539	527,468

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	1,482

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Adaptos Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	8,445
Later than one year and not later than five years	-	1,482

	-	9,927

	-	9,927

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	370	370

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