Aduna Limited - Filleted accounts

Registered number

07641546

Aduna Limited

Filleted Accounts

31 May 2025

Aduna Limited
Registered number:		07641546
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		11,008			11,008
Tangible assets	4		6,122			3,046
			17,130			14,054

Current assets
Stocks		562,734			425,284
Debtors	5	569,553			683,904
Cash at bank and in hand		436,364			344,956
		1,568,651			1,454,144

Creditors: amounts falling due within one year	7	(619,583)			(661,991)

Net current assets			949,068			792,153

Total assets less current liabilities			966,198			806,207

Creditors: amounts falling due after more than one year	8		(210,848)			(68,570)



Net assets			755,350			737,637

Capital and reserves
Called up share capital			2,532			2,532
Share premium			2,604,403			2,604,403
Profit and loss account			(1,851,585)			(1,869,298)

Shareholders' funds			755,350			737,637

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Andrew David Hunt
Director
Approved by the board on 8 December 2025

Aduna Limited
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					7		6


3	Intangible fixed assets					£		£
	Trademarks

	Cost
	At 1 June 2024					11,008		6,053
	Additions					-		4,955
	At 31 May 2025					11,008		11,008

	Amortisation
	At 31 May 2025					-		-

	Net book value
	At 31 May 2025					11,008	-
	At 31 May 2024					11,008		11,008

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Computer equipment		Office equipment		Show stand		Total
£			£		£		£
	Cost
	At 1 June 2024	10,882		4,994		480		16,356
	Additions	1,677		-		-		1,677
	At 31 May 2025	12,559		4,994		480		18,033

	Depreciation
	At 1 June 2024	7,837		4,993		480		13,310
	Charge for the year	(1,400)		1		-		(1,399)
	At 31 May 2025	6,437		4,994		480		11,911

	Net book value
	At 31 May 2025	6,122		-		-		6,122
	At 31 May 2024	3,045		1		-		3,046



5	Debtors					2025		2024
£							£

	Trade debtors					265,771		349,331
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		(1,583)
	Other debtors					303,782		336,156
						569,553		683,904


6	Investments held as current assets					2025		2024
£							£
	Fair value

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments					(7,928)		(1,119)



7	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					403,413		420,427
	Trade creditors					84,642		151,951
	Other creditors and accruals					178,852		113,267
	Other taxes and social security costs					(47,324)		(23,654)
						619,583		661,991


8	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					210,848		68,570


9	Provision for bad debt

	A provision for debt was madef for the amount of £53,709, following the company taking delivery of a container of ingrediants from an overseas producer, which subsequently failed quality controls.While the company will continue trying to recover this amount, it was deemed prudent to provide for it at this time.


10	Other information

	Aduna Limited is a private company limited by shares and incorporated in England. Its registered office is:
	85 Great Portland Street
	London
	W1W 7LT