Company registration number 03280703 (England and Wales)
ADVERTDEALER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ADVERTDEALER LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 6
ADVERTDEALER LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,066
3,883
Investment property
5
95,000
95,000
Investments
4
804,450
788,383
902,516
887,266
Current assets
Debtors
6
4,177
4,177
Cash at bank and in hand
14,173
13,963
18,350
18,140
Creditors: amounts falling due within one year
7
(7,033)
(7,171)
Net current assets
11,317
10,969
Total assets less current liabilities
913,833
898,235
Provisions for liabilities
Deferred tax liability
119,542
115,729
(119,542)
(115,729)
Net assets
794,291
782,506
Capital and reserves
Called up share capital
65,000
65,000
Revaluation reserve
475,101
459,034
Capital redemption reserve
65,000
65,000
Profit and loss reserves
189,190
193,472
Total equity
794,291
782,506
ADVERTDEALER LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 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 of its financial statements 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 financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 July 2025 and are signed on its behalf by:
Ms M F A Duff
Director
Company registration number 03280703 (England and Wales)
ADVERTDEALER LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Share capital
Revaluation reserve
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 April 2023
65,000
265,579
65,000
299,485
695,064
Year ended 31 March 2024:
Loss and total comprehensive income
-
-
-
(102,013)
(102,013)
Dividends
-
-
-
(4,000)
(4,000)
Other movements
-
193,455
-
-
193,455
Balance at 31 March 2024
65,000
459,034
65,000
193,472
782,506
Year ended 31 March 2025:
Loss and total comprehensive income
-
-
-
(282)
(282)
Dividends
-
-
-
(4,000)
(4,000)
Other movements
-
16,067
-
-
16,067
Balance at 31 March 2025
65,000
475,101
65,000
189,190
794,291
ADVERTDEALER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Advertdealer Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1386 London Road, Leigh on Sea, Essex, England, SS9 2UJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

 

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% Reducing balance
Computers
33% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

ADVERTDEALER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
-
0
-
0
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2024
1,675
5,620
7,295
Additions
-
0
2,461
2,461
Disposals
-
0
(1,263)
(1,263)
At 31 March 2025
1,675
6,818
8,493
Depreciation and impairment
At 1 April 2024
251
3,161
3,412
Depreciation charged in the year
213
1,802
2,015
At 31 March 2025
464
4,963
5,427
Carrying amount
At 31 March 2025
1,211
1,855
3,066
At 31 March 2024
1,424
2,459
3,883
ADVERTDEALER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
4
Fixed asset investments
2025
2024
£
£
Listed investments
804,450
788,383
Fixed asset investments revalued

Where investments are included at revalued amounts, state the basis of the valuation and the comparable amounts on the historical cost basis, or the difference between the book value and historical cost of each item. In addition, with the exception of listed investments, details are required of the years and amounts of the valuations and in the case of investments valued during the year, the names of the valuers (or particulars of their qualifications).

Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2024
788,383
Valuation changes
16,067
At 31 March 2025
804,450
Carrying amount
At 31 March 2025
804,450
At 31 March 2024
788,383
5
Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025
95,000
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,177
4,177
7
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
614
-
0
Other creditors
5,671
5,671
Accruals and deferred income
748
1,500
7,033
7,171
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