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Company registration number:
08584383
AD & SA Ltd
Unaudited Filleted Financial Statements for the year ended
31 March 2025
AD & SA Ltd
Statement of Financial Position
31 March 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Investments | 5 | 158,082 |  | 175,491 |
Current assets |  |  |  |  |
Investments | 6 | 2,000,000 |  | - |
Cash at bank and in hand |  | 5,734 |  | 2,265 |
|  | 2,005,734 |  | 2,265 |
Creditors: amounts falling due within one year | 7 | (61,212 | ) | (55,370 | )
Net current assets/(liabilities) |  | 1,944,522 |  | (53,105 | )
Total assets less current liabilities |  | 2,102,604 |  | 122,386 |
Creditors: amounts falling due after more than one year | 8 | (2,069,932 | ) | (89,933 | )
Net assets |  | 32,672 |  | 32,453 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 1 |  | 1 |
Revaluation reserve |  | 14,972 |  | 14,972 |
Profit and loss account |  | 17,699 |  | 17,480 |
Shareholders funds |  | 32,672 |  | 32,453 |

For the year ending
31 March 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- 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 Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
16 October 2025
, and are signed on behalf of the board by:

Dr. A Ball
Director

Company registration number:
08584383
AD & SA Ltd
Notes to the Financial Statements
Year ended
31 March 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Knowles Lodge
,
Appletreewick
,
Skipton
,
BD23 6DQ
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

## 5 Investments

| Loans to group undertakings and participating interests
--- | ---
| £
Cost or valuation |  |
At 1 April 2024 | 175,491 |
Additions | (23,000 | )
Revaluations | 5,591 |
At 31 March 2025 | 158,082 |
Impairment |  |
At 1 April 2024 and 31 March 2025 | - |
Carrying amount |  |
At 31 March 2025 | 158,082 |
At 31 March 2024 | 175,491 |

## 6 Investments

| 2025 | 2024
--- | --- | ---
| £ | £
Other current asset investments | 2,000,000 |  | - |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 61,212 |  | 55,370 |

## 8 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 2,069,932 |  | 89,933 |