REGISTERED NUMBER: 08816376 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ADASTRA DEVELOPMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms M Buse

Mr M J Franks

REGISTERED OFFICE:

Unit 1, Cambridge House

Camboro Business Park

Oakington Road, Girton

CAMBRIDGE

Cambridgeshire

CB3 0QH

REGISTERED NUMBER:

08816376 (England and Wales)

ACCOUNTANTS:

Staffords

Chartered Accountants

Unit 1, Cambridge House

Camboro Business Park

Oakington Road, Girton

CAMBRIDGE

Cambridgeshire

CB3 0QH

FIXED ASSETS

Tangible assets

4

687

1,853

Investments

5

20

20

707

1,873

CURRENT ASSETS

Debtors

6

179,270

90,651

Cash at bank

26,223

57,905

205,493

148,556

CREDITORS

Amounts falling due within one year

7

161,866

41,287

NET CURRENT ASSETS

43,627

107,269

TOTAL ASSETS LESS CURRENT LIABILITIES

44,334

109,142

CAPITAL AND RESERVES

Called up share capital

8

20

20

Retained earnings

44,314

109,122

SHAREHOLDERS' FUNDS

44,334

109,142

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 January 2026 and were signed on its behalf by:

Mr M J Franks - Director

1.	STATUTORY INFORMATION

Adastra Development 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Production equipment

-

10% on cost

Office equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Production

Office

equipment

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

102,000

11,453

113,453

DEPRECIATION

At 1 April 2024

102,000

9,600

111,600

Charge for year

-

1,166

1,166

At 31 March 2025

102,000

10,766

112,766

NET BOOK VALUE

At 31 March 2025

-

687

687

At 31 March 2024

-

1,853

1,853

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 April 2024

and 31 March 2025

20

NET BOOK VALUE

At 31 March 2025

20

At 31 March 2024

20

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

144,000

17,486

Amounts owed by group undertakings

34,248

34,148

Other debtors

1,022

2,055

Tax

-

17,470

Prepayments and accrued income

-

19,492

179,270

90,651

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

23,994

10,312

Other creditors

10,385

10,744

Directors' loan accounts

6,137

18,981

Accruals and deferred income

121,350

1,250

161,866

41,287

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20

Ordinary

£1.00

20

20

9.	RELATED PARTY DISCLOSURES

There were no material related party transactions not conducted on an arms length basis.