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Registered number: 05837626 ADG PRAEDIUM LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
ADG PRAEDIUM LTD CONTENTS
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5 - 8
ADG PRAEDIUM LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ADG PRAEDIUM LTD FOR THE YEAR ENDED 30 JUNE 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ADG Praedium Ltd for the year ended 30 June 2025 which comprise the Balance Sheet, the 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of ADG Praedium Ltd, as a body, in accordance with the terms of our engagement letter dated October 2025. Our work has been undertaken solely to prepare for your approval the financial statements of ADG Praedium Ltd and state those matters that we have agreed to state to the Board of Directors of ADG Praedium Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ADG Praedium Ltd and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that ADG Praedium 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 ADG Praedium Ltd. You consider that ADG Praedium Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of ADG Praedium 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. MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ 13 November 2025 Page 1
ADG PRAEDIUM LTD REGISTERED NUMBER: 05837626 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 140,000 |  | 140,000
|  |  | 140,000 |  | 140,000
Current assets |  |  |  |  |
Cash at bank and in hand |  | 27,658 |  | 20,347 |
|  | 27,658 |  | 20,347 |
Creditors: amounts falling due within one year | 5 | (36,894) |  | (36,403) |
Net current liabilities |  |  | (9,236) |  | (16,056)
Total assets less current liabilities |  |  | 130,764 |  | 123,944
Provisions for liabilities |  |  |  |  |
Deferred tax | 6 | (1,900) |  | (1,900) |
|  |  | (1,900) |  | (1,900)
Net assets |  |  | 128,864 |  | 122,044
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Investment property reserve | 8 |  | 8,100 |  | 8,100
Profit and loss account | 8 |  | 120,664 |  | 113,844
|  |  | 128,864 |  | 122,044
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on Page 2
ADG PRAEDIUM LTD REGISTERED NUMBER: 05837626 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 13 November 2025.
Mr A R Gotts
Director
The notes on pages 5 to 8 form part of these financial statements. Page 3
ADG PRAEDIUM LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
| Called up share capital | Investment property revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 July 2023 | 100 | 8,100 | 107,584 | 115,784
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 6,260 | 6,260
Total comprehensive income for the year | - | - | 6,260 | 6,260
Total transactions with owners | - | - | - | -
At 1 July 2024 | 100 | 8,100 | 113,844 | 122,044
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 6,820 | 6,820
Total comprehensive income for the year | - | - | 6,820 | 6,820
Total transactions with owners | - | - | - | -
At 30 June 2025 | 100 | 8,100 | 120,664 | 128,864
| The notes on pages 5 to 8 form part of these financial statements.
Page 4
ADG PRAEDIUM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
The company is a private company limited by shares. It is incorporated and domiciled in England and Wales. The address of the registered office is The Old Corn Mill, Mill Street, Gimingham, Norwich, Norfolk, NR11 8AB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The director has considered a period of twelve months from the date of approval of financial statements. The directors consider that projected income together with current cash reserves will be more than adequate for the company's needs. As such the directors believe that the accounts should be prepared on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 5
ADG PRAEDIUM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 6
ADG PRAEDIUM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 3 | 3
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 July 2024 | 140,000
| At 30 June 2025 | 140,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation reserves |  |
| At 1 July 2024 | 8,100 | 8,100
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 1,600 | 1,469
| Other creditors | 34,364 | 34,052
| Accruals | 930 | 882
|  | 36,894 | 36,403
Page 7
ADG PRAEDIUM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (1,900)
| At end of year | (1,900)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation of investment properties | (1,900) | (1,900)
|  | (1,900) | (1,900)
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary A shares of £1.00 each | 100 | 100
8. | Reserves
Fair value reserve The fair value reserve represents the cumulative value of revaluations of the Company's investment property to fair value, net of deferred tax. The amounts debited or credited to this reserve are transfers from the profit and loss account. Deferred tax is provided for on these fair value adjustments at the standard rate of corporation tax applicable in the UK.
9. | Related party transactions
| As at 30 June 2025 the directors were owed £34,364 (2024: £3 4,052) by the company, and this is shown within other creditors in note 5 of the accounts.
Page 8