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REGISTERED NUMBER: 06869058 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Alternative Drainage Company Limited

| Alternative Drainage Company Limited (Registered number: 06869058) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Alternative Drainage Company Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mr D R Pearson

| Mrs Y M Pearson

| REGISTERED OFFICE: | Unit 14 Ashley Industrial Estate

| Ossett

| West Yorkshire

| WF5 9JD

| REGISTERED NUMBER: | 06869058 (England and Wales)

| ACCOUNTANTS: | Harris & Co Limited

| Chartered Accountants

| Marland House

| 13 Huddersfield Road

| Barnsley

| South Yorkshire

| S70 2LW

| Alternative Drainage Company Limited (Registered number: 06869058) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 266,133 |  | 331,400 |  |

CURRENT ASSETS

Debtors | 6 | 569,313 |  | 482,669 |  |

Cash at bank and in hand | 52,238 |  | 74,870 |  |

621,551 |  | 557,539 |  |

CREDITORS

Amounts falling due within one year | 7 | 383,076 |  | 304,137 |  |

NET CURRENT ASSETS | 238,475 |  | 253,402 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 504,608 |  | 584,802 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (137,303 | ) | (271,124 | ) |

PROVISIONS FOR LIABILITIES | (61,938 | ) | (82,718 | ) |

NET ASSETS | 305,367 |  | 230,960 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Retained earnings | 305,365 |  | 230,958 |  |

SHAREHOLDERS' FUNDS | 305,367 |  | 230,960 |  |

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.

| Alternative Drainage Company Limited (Registered number: 06869058) |

Balance Sheet - continued

31 March 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2025 and were signed on its behalf by:

Mrs Y M Pearson - Director

| Alternative Drainage Company Limited (Registered number: 06869058) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Alternative Drainage Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation and functional 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 on a going concern basis under the historical cost convention.

| Significant judgements and estimates

| The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

| Turnover

| Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 33% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| All fixed assets are initially recorded at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Alternative Drainage Company Limited (Registered number: 06869058) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 11 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 593,211 |  |

| DEPRECIATION

| At 1 April 2024 | 261,811 |  |

| Charge for year | 65,267 |  |

| At 31 March 2025 | 327,078 |  |

| NET BOOK VALUE

| At 31 March 2025 | 266,133 |  |

| At 31 March 2024 | 331,400 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 175,003 |  | 138,708 |  |

| Other debtors | 394,310 |  | 343,961 |  |

569,313 |  | 482,669 |  |

| Alternative Drainage Company Limited (Registered number: 06869058) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 89,313 |  | 50,000 |  |

| Hire purchase contracts | 77,577 |  | 83,678 |  |

| Trade creditors | 51,074 |  | 36,627 |  |

| Taxation and social security | 158,032 |  | 125,823 |  |

| Other creditors | 7,080 |  | 8,009 |  |

383,076 |  | 304,137 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 54,167 |  | 104,167 |  |

| Hire purchase contracts | 83,136 |  | 166,957 |  |

137,303 |  | 271,124 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase leases | 160,713 |  | 250,635 |  |

| Hire purchase lease liabilities are secured by the finance companies title to the assets financed.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 200 | Ordinary | 1p | 2 |  | 2 |  |