REGISTERED NUMBER: SC420645 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

A.d.i. Scotland Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr A Drews

REGISTERED OFFICE:

8/18 Portland Gardens

Edinburgh

EH6 6NJ

REGISTERED NUMBER:

SC420645 (Scotland)

ACCOUNTANTS:

Cowan & Partners Limited

60 Constitution Street

Edinburgh

EH6 6RR

FIXED ASSETS

Intangible assets

4

27,903

41,853

Tangible assets

5

123,918

151,197

151,821

193,050

CURRENT ASSETS

Debtors

6

8,351

35,936

Cash at bank and in hand

97,494

100,597

105,845

136,533

CREDITORS

Amounts falling due within one year

7

115,427

128,105

NET CURRENT (LIABILITIES)/ASSETS

(9,582

)

8,428

TOTAL ASSETS LESS CURRENT LIABILITIES

142,239

201,478

CREDITORS

Amounts falling due after more than one year

8

(87,735

)

(131,819

)

PROVISIONS FOR LIABILITIES

(30,980

)

(37,799

)

NET ASSETS

23,524

31,860

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

23,424

31,760

SHAREHOLDERS' FUNDS

23,524

31,860

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 her 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 23 December 2025 and were signed by:

Dr A Drews - Director

1.	STATUTORY INFORMATION

A.d.i. Scotland 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents amounts receivable for goods and services provided in the normal course of business, net of trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Improvements to property

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

An impairment review of all tangible assets was carried out at the year end, and no signs of impairment was noted.

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.

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 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

139,499

AMORTISATION

At 1 April 2024

97,646

Charge for year

13,950

At 31 March 2025

111,596

NET BOOK VALUE

At 31 March 2025

27,903

At 31 March 2024

41,853

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

6,543

320,782

117,252

29,817

474,394

Additions

-

9,700

-

4,202

13,902

At 31 March 2025

6,543

330,482

117,252

34,019

488,296

DEPRECIATION

At 1 April 2024

5,361

190,700

100,152

26,984

323,197

Charge for year

295

32,520

4,275

4,091

41,181

At 31 March 2025

5,656

223,220

104,427

31,075

364,378

NET BOOK VALUE

At 31 March 2025

887

107,262

12,825

2,944

123,918

At 31 March 2024

1,182

130,082

17,100

2,833

151,197

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

8,351

35,936

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

9,860

973

Hire purchase contracts

27,899

44,330

Trade creditors

27,712

32,897

Taxation and social security

39,392

32,090

Other creditors

10,564

17,815

115,427

128,105

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

37,106

66,172

Other creditors

50,629

65,647

87,735

131,819

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank of Scotland Loan

53,662

58,680

Bank of Scotland PLC holds a floating charge over all the property or undertaking of the company.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr A Drews.