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REGISTERED NUMBER: SC666827 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ADRESTRIA PROJECTS LTD

ADRESTRIA PROJECTS LTD (REGISTERED NUMBER: SC666827)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

ADRESTRIA PROJECTS LTD

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTORS: Mrs K Wingfield
Mr J Wingfield
Mr J Guy
Mrs J Guy





REGISTERED OFFICE: Acumen Accountants and Advisors Limited
Bankhead Drive
Portlethen
Aberdeen
AB12 4XX





REGISTERED NUMBER: SC666827 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

ADRESTRIA PROJECTS LTD (REGISTERED NUMBER: SC666827)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 4,072 1,758

CURRENT ASSETS
Debtors 6 127,335 114,831
Cash at bank 8,415 92,268
135,750 207,099
CREDITORS
Amounts falling due within one year 7 91,234 92,521
NET CURRENT ASSETS 44,516 114,578
TOTAL ASSETS LESS CURRENT
LIABILITIES

48,588

116,336

PROVISIONS FOR LIABILITIES 1,018 -
NET ASSETS 47,570 116,336

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 47,470 116,236
SHAREHOLDERS' FUNDS 47,570 116,336

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2025 and were signed on its behalf by:





Mrs K Wingfield - Director


ADRESTRIA PROJECTS LTD (REGISTERED NUMBER: SC666827)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Adrestria Projects Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is stated net of VAT and trade discounts. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where the contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets which include trade & other debtors, cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers significant risk and reward of ownership to another entity.

Basic financial liabilities
Basic financial liabilities which include trade and other creditors are recognised at transaction price including transaction cost.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

ADRESTRIA PROJECTS LTD (REGISTERED NUMBER: SC666827)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024 - 2,201 2,201
Additions 3,152 - 3,152
At 31 March 2025 3,152 2,201 5,353
DEPRECIATION
At 1 April 2024 - 443 443
Charge for year 105 733 838
At 31 March 2025 105 1,176 1,281
NET BOOK VALUE
At 31 March 2025 3,047 1,025 4,072
At 31 March 2024 - 1,758 1,758

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 95,390 96,469
Other debtors 31,945 18,362
127,335 114,831

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 76,401 82,838
Other creditors 14,833 9,683
91,234 92,521

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
Value: £ £
25 Ordinary A 1 25 25
25 Ordinary B 1 25 25
25 Ordinary C 1 25 25
25 Ordinary D 1 25 25
100 100

ADRESTRIA PROJECTS LTD (REGISTERED NUMBER: SC666827)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Mr J Guy
Balance outstanding at start of year (3,565 ) (1,831 )
Amounts advanced 17,342 -
Amounts repaid (19,083 ) (1,734 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (5,306 ) (3,565 )

Mrs J Guy
Balance outstanding at start of year (1,171 ) (859 )
Amounts repaid (312 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,483 ) (1,171 )

Mr J Wingfield
Balance outstanding at start of year (1,423 ) (875 )
Amounts advanced 14,008 -
Amounts repaid (16,448 ) (548 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,863 ) (1,423 )

Mrs K Wingfield
Balance outstanding at start of year (911 ) (599 )
Amounts repaid (312 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,223 ) (911 )

The above loans are interest free and have no set repayment terms.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ADRESTRIA PROJECTS LTD (REGISTERED NUMBER: SC666827)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Adrestria Projects Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Adrestria Projects Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Adrestria Projects Ltd and state those matters that we have agreed to state to the Board of Directors of Adrestria Projects Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Adrestria Projects Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Adrestria Projects Ltd. You consider that Adrestria Projects Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Adrestria Projects Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


3 June 2025