REGISTERED NUMBER: 08286234 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Adrastea Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N S Corson

REGISTERED OFFICE:

7 Brenkley Way

Blezard Business Park

Seaton Burn

NE13 6DS

REGISTERED NUMBER:

08286234 (England and Wales)

ACCOUNTANTS:

Douglas Shaw Limited

7 Brenkley Way

Blezard Business Park

Seaton Burn

Tyne and Wear

NE13 6DS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

17,066

22,435

17,066

22,435

CURRENT ASSETS

Debtors

6

2,154

2,550

Cash at bank

32,301

34,853

34,455

37,403

CREDITORS

Amounts falling due within one year

7

44,276

62,695

NET CURRENT LIABILITIES

(9,821

)

(25,292

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,245

(2,857

)

CREDITORS

Amounts falling due after more than one year

8

(6,049

)

(8,066

)

PROVISIONS FOR LIABILITIES

(1,901

)

-

NET LIABILITIES

(705

)

(10,923

)

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

(807

)

(11,025

)

(705

)

(10,923

)

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 director acknowledges his 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 director and authorised for issue on 17 December 2025 and were signed by:

N S Corson - Director

1.	STATUTORY INFORMATION

Adrastea Limited is a private company, limited by shares , registered in England and Wales. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

105,000

AMORTISATION

At 1 April 2024

and 31 March 2025

105,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Motor

& equipment

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

17,011

36,595

53,606

DEPRECIATION

At 1 April 2024

12,216

18,955

31,171

Charge for year

959

4,410

5,369

At 31 March 2025

13,175

23,365

36,540

NET BOOK VALUE

At 31 March 2025

3,836

13,230

17,066

At 31 March 2024

4,795

17,640

22,435

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,953

2,550

Other debtors

201

-

2,154

2,550

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

4,000

4,000

Taxation and social security

59

965

Other creditors

40,217

57,730

44,276

62,695

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

6,049

8,066