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Registered number: 03419813 ADLIB DEVELOPMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
ADLIB DEVELOPMENTS LIMITED REGISTERED NUMBER: 03419813 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 3 | 100 |  | 100 |
|  | 100 |  | 100 |
Total assets less current liabilities |  |  | 100 |  | 100
Net assets |  |  | 100 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
|  |  | 100 |  | 100
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ADLIB DEVELOPMENTS LIMITED REGISTERED NUMBER: 03419813 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 For the year ended 30 April 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 statement of comprehensive income 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 18 November 2025.
J. C. Hughes
Director
The notes on pages 4 to 6 form part of these financial statements. Page 2
ADLIB DEVELOPMENTS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 APRIL 2025
| Called up share capital | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 May 2023 | 100 | 298,583 | 351,908 | 650,591
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 14,800 | 14,800
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | 14,800 | 14,800
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (665,291) | (665,291)
Transfer to/from profit and loss account | - | (298,583) | 298,583 | -
Total transactions with owners | - | (298,583) | (366,708) | (665,291)
At 1 May 2024 | 100 | - | - | 100
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | - | -
Shares redeemed during the year | - | - | - | -
Total transactions with owners | - | - | - | -
At 30 April 2025 | 100 | - | - | 100
| The notes on pages 4 to 6 form part of these financial statements.
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ADLIB DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Adlib Developments Limited is a private limited company incorporated in England and Wales. Its registered office is Adlib House, Kitling Road, Knowsley Business Park, Liverpool, L34 9JS. The company number is 03419813. The principal activity of the company is that of owning real estate. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in Sterling (£).
| 2.2 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:
|  |  |  | L/Term Leasehold Property | - | 1% straight line
|  |  |  | Long Leasehold improvements | - | 1% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.3 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
ADLIB DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Taxation
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 reporting date in the countries where the Company operates and generates income.
3. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 100 | 100
|  | 100 | 100
4. | Reserves
Profit & loss account The balance represents all profits and losses to date less dividends paid.
5. | Contingent liabilities
Bank loans of the ultimate parent company, A Square Company Holdings Limited, amounting to £1,829,430 as at 30 April 2025 (2024 - £2,062,373) are secured by an unlimited multilateral guarantee given by Adlib Developments Limited. The company has also given an unlimited multilateral guarantee in respect of the bank borrowings of Adlib Audio Limited, the immediate parent company. Adlib Audio Limited's bank borrowings as at 30 April 2025 amounted to £6,558,722 (2024 - £5,193,875).
6. | Related party transactions
| The company has taken advantage of the exemption under paragraph 33.1A of FRS 102 and has not disclosed transactions with other wholly owned group companies.
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ADLIB DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Controlling party
The company is a wholly owned subsidiary of Adlib Audio Limited, a company registed in England and Wales. The ultimate parent company company is A Square Company Holdings Limited, a company registered in England and Wales. The registered office of A Square Holdings Company Limited is Adlib House, Kitling Road, Knowsley Business Park, Liverpool, L34 9JS.
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