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Registered number: 11913279
ADHL Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
ADHL Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
ADHL Holdings Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11913279

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 11,645,143 |  | 12,268,361
|  |  | 11,645,143 |  | 12,268,361
CURRENT ASSETS
Cash at bank and in hand |  | 57,801 |  | 54,301 |
|  | 57,801 |  | 54,301 |
Creditors: Amounts Falling Due Within One Year | 5 | (9,064 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 48,737 |  | 54,301
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,693,880 |  | 12,322,662
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (8,318,876 ) |  | (8,778,876 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (530,250 ) |  | (600,750 )
NET ASSETS |  |  | 2,844,754 |  | 2,943,036
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Revaluation reserve | 8 |  | 2,319,818 |  | 2,560,978
Profit and Loss Account |  |  | 524,836 |  | 381,958
SHAREHOLDERS' FUNDS |  |  | 2,844,754 |  | 2,943,036

Page 1
Page 2
ADHL Holdings Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr A D Longhurst Director
31 December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ADHL Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
ADHL Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11913279 . The registered office is Grove House, Weston Park, Bath, BA1 4AN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual
provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes
a financing transaction, where it is recognised at the present value of the future payments discounted at a
market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
For all equity instruments regardless of significance, and other financial assets that are individually significant,
these are assessed individually for impairment. Other financial assets are either assessed individually or
grouped on the basis of similar credit risk characteristics.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balanceSheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. 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.
2.5. Investments
Investments relate to various investments in listed entities which are stated at fair value. Gains and losses are
recognised within profit and loss.
Page 3
Page 4
ADHL Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 12,268,361
Additions | 94,212
Disposals | (405,770 )
Revaluations | (311,660 )
As at 31 March 2025 | 11,645,143
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 11,645,143
As at 1 April 2024 | 12,268,361

| 2025 |  | 2024
| £ |  | £
Valuation in 2021 | 1,409,952 |  | 1,409,952
Valuation in 2022 | 1,099,819 |  | 1,099,819
Valuation in 2023 | (121,324) |  | (121,324)
Valuation in 2024 | 856,352 |  | 856,352
Valuation in 2025 | (311,660) |  | -
Cost | 8,712,004 |  | 9,023,562
| 11,645,143 |  | 12,268,361

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 9,064 |  | -

Page 4
Page 5
ADHL Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 8,318,876 |  | 8,778,876

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 April 2024 | 2,560,978 | 381,958
Loss for year | - | (98,282)
Deficit on revaluation | (241,160) | -
Other comprehensive income for the year | (241,160 ) | -
Total comprehensive income for the year | (241,160) | (98,282 )
Transfer from revaluation reserve | - | 241,160
As at 31 March 2025 | 2,319,818 | 524,836

9. Related Party Transactions
As at the balance sheet date, the company is controlled by the sole director who is owed £8,318,876 (2024: £8,778,876). This loan is interest-free and repayable on demand.
Page 5