Registration number: 04752100

Adalta Development Ltd

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account	4
Statement of Comprehensive Income	5
Balance Sheet	6
Statement of Changes in Equity	7
Notes to the Unaudited Financial Statements	8 to 11

Adalta Development Ltd

Company Information

Directors

Miss Victoria Preece Mrs Karen Young

Company secretary

Mrs Karen Young

Registered office

9 Riverside Waters Meeting Road Bolton BL1 8TU

Accountants

HML Davies Limited Chartered Certified Accountants9 Riverside Waters Meeting Road Bolton BL1 8TU

Adalta Development Ltd

Directors' Report for the Period from 1 July 2024 to 31 July 2025

The directors present their report and the financial statements for the period from 1 July 2024 to 31 July 2025.

Directors of the company

The directors who held office during the period were as follows:

Miss Victoria Preece

Mrs Karen Young - Company secretary and director

Principal activity

The principal activity of the company is training

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 27 November 2025 and signed on its behalf by:

.........................................
Mrs Karen Young
Company secretary and director

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Adalta Development Ltd
for the Period Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Adalta Development Ltd for the period ended 31 July 2025 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements.

This report is made solely to the Board of Directors of Adalta Development Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Adalta Development Ltd and state those matters that we have agreed to state to the Board of Directors of Adalta Development Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Adalta Development Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Adalta Development Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Adalta Development Ltd. You consider that Adalta Development Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Adalta Development 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 accounts.

......................................

HML Davies Limited
Chartered Certified Accountants
9 Riverside
Waters Meeting Road
Bolton
BL1 8TU

27 November 2025

Adalta Development Ltd

Profit and Loss Account for the Period from 1 July 2024 to 31 July 2025

	Note	2025 £	2024 £
Turnover		385,876	289,680
Cost of sales		(175,129)	(140,755)
Gross profit		210,747	148,925
Administrative expenses		(115,962)	(70,373)
Operating profit		94,785	78,552
Other interest receivable and similar income		379	212
Interest payable and similar expenses		-	(72)
		379	140
Profit before tax		95,164	78,692
Tax on profit		(21,150)	(17,103)
Profit for the financial period		74,014	61,589

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

Adalta Development Ltd

Statement of Comprehensive Income for the Period from 1 July 2024 to 31 July 2025

	2025 £	2024 £
Profit for the period	74,014	61,589
Total comprehensive income for the period	74,014	61,589

Adalta Development Ltd

(Registration number: 04752100)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Current assets
Debtors	5	56,788	23,653
Cash at bank and in hand		25,565	38,164
		82,353	61,817
Creditors: Amounts falling due within one year	6	(55,883)	(49,361)
Net assets		26,470	12,456
Capital and reserves
Called up share capital	7	200	200
Retained earnings		26,270	12,256
Shareholders' funds		26,470	12,456

For the financial period ending 31 July 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 27 November 2025 and signed on its behalf by:
 

......................................... Mrs Karen Young Company secretary and director

Adalta Development Ltd

Statement of Changes in Equity for the Period from 1 July 2024 to 31 July 2025

	Share capital £	Retained earnings £	Total £
At 1 July 2024	200	12,256	12,456
Profit for the period	-	74,014	74,014
Dividends	-	(60,000)	(60,000)
At 31 July 2025	200	26,270	26,470

	Share capital £	Retained earnings £	Total £
At 1 July 2023	200	6,667	6,867
Profit for the period	-	61,589	61,589
Dividends	-	(56,000)	(56,000)
At 30 June 2024	200	12,256	12,456

Adalta Development Ltd

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
9 Riverside
Waters Meeting Road
Bolton
BL1 8TU

These financial statements were authorised for issue by the Board on 27 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Adalta Development Ltd

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 July 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	33% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 5 (2024 - 4).

Adalta Development Ltd

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 July 2025

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 July 2024	12,672	12,672
At 31 July 2025	12,672	12,672
Depreciation
At 1 July 2024	12,672	12,672
At 31 July 2025	12,672	12,672
Carrying amount
At 31 July 2025	-	-

5

Debtors

Current	2025 £	2024 £
Trade debtors	55,595	23,324
Prepayments	351	-
Other debtors	842	329
	56,788	23,653

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	35,818	30,536
Accruals and deferred income	19,278	18,707
Other creditors	787	118
	55,883	49,361

Adalta Development Ltd

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 July 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Class A of £1 each	100	100	100	100
Ordinary Class B of £1 each	100	100	100	100
	200	200	200	200