REGISTERED NUMBER: SC591260 (Scotland)

Adder Business Ltd

Financial Statements For The Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms A E C McCahill

Ms L A McKenzie

REGISTERED OFFICE:

Suite 4

Moray House

Bank Street

Inverness

Highland

IV1 1QY

REGISTERED NUMBER:

SC591260 (Scotland)

ACCOUNTANTS:

The Long Partnership

1st Floor

Robertson House

Shore Street

Inverness

Highland

IV1 1NF

FIXED ASSETS

Tangible assets

4

11,748

16,055

CURRENT ASSETS

Debtors

5

54,505

89,977

Cash at bank

4,933

41,877

59,438

131,854

CREDITORS

Amounts falling due within one year

6

50,408

97,953

NET CURRENT ASSETS

9,030

33,901

TOTAL ASSETS LESS CURRENT LIABILITIES

20,778

49,956

CREDITORS

Amounts falling due after more than one year

7

(4,187

)

(9,170

)

PROVISIONS FOR LIABILITIES

(2,170

)

(2,974

)

NET ASSETS

14,421

37,812

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

14,321

37,712

SHAREHOLDERS' FUNDS

14,421

37,812

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

Ms A E C McCahill - Director

Ms L A McKenzie - Director

1.	STATUTORY INFORMATION

Adder Business Ltd is a private company, limited by shares , registered in Scotland. 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

Equipment - 20% on cost

Computer equipment - 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 April 2024

30,236

Additions

1,732

At 31 March 2025

31,968

DEPRECIATION

At 1 April 2024

14,181

Charge for year

6,039

At 31 March 2025

20,220

NET BOOK VALUE

At 31 March 2025

11,748

At 31 March 2024

16,055

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

50,672

86,408

Other debtors

3,833

3,569

54,505

89,977

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

4,991

5,000

Trade creditors

10,078

17,866

Taxation and social security

30,195

48,292

Other creditors

5,144

26,795

50,408

97,953

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

4,187

9,170