Unaudited Financial Statements

for the Year Ended 31 December 2024

for

A.D.D.Special Effects Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Auger

SECRETARY:

Mrs S M Auger

REGISTERED OFFICE:

63 Kingswood Road

Tadworth

Surrey

KT20 5EF

REGISTERED NUMBER:

03798562 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

3,644

4,072

CURRENT ASSETS

Debtors

5

257

37,776

Cash at bank

105,182

136,461

105,439

174,237

CREDITORS

Amounts falling due within one year

6

7,322

31,569

NET CURRENT ASSETS

98,117

142,668

TOTAL ASSETS LESS CURRENT LIABILITIES

101,761

146,740

PROVISIONS FOR LIABILITIES

7

911

1,018

NET ASSETS

100,850

145,722

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

100,750

145,622

SHAREHOLDERS' FUNDS

100,850

145,722

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2025 and were signed by:

A Auger - Director

1.	STATUTORY INFORMATION

A.D.D.Special Effects Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2024

40,504

Additions

655

At 31 December 2024

41,159

DEPRECIATION

At 1 January 2024

36,432

Charge for year

1,083

At 31 December 2024

37,515

NET BOOK VALUE

At 31 December 2024

3,644

At 31 December 2023

4,072

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

8,408

Directors' current accounts

-

19,504

VAT

257

-

Prepayments and accrued income

-

9,659

Prepayments

-

205

257

37,776

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Tax

-

17,302

Social security and other taxes

-

700

VAT

-

5,750

Other creditors

4,505

5,535

Directors' current accounts

1,217

-

Accrued expenses

1,600

2,282

7,322

31,569

7.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

911

1,018

Deferred

tax

£

Balance at 1 January 2024

1,018

Provided during year

(107

)

Balance at 31 December 2024

911

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

1

100

100