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Registration number: 10738635

Addition Design Ltd
Unaudited Filleted Financial Statements
for the Period from 1 June 2025 to 28 February 2026

Addition Design Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 9

Addition Design Ltd

Company Information

Directors | Mr D H Patterson Mrs B L Thatcher Mr T Fripp

Company secretary | Mr D H Patterson

Registered office | 3 - 4 Apex Court Bassendale Road Bromborough Wirral CH62 3RE

Accountants | G W Kelly & Company Chartered Certified Accountants3 Stadium Court Plantation Road Bromborough Merseyside CH62 3QG

Addition Design Ltd

(Registration number: 10738635)
Balance Sheet as at 28 February 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | - | 86,622
Current assets |  |  |
Debtors | 5 | - | 27,404
Cash at bank and in hand |  | - | 21,571
|  | - | 48,975
Creditors: Amounts falling due within one year | 6 | - | (909,273)
Net current liabilities |  | - | (860,298)
Net liabilities |  | - | (773,676)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Other reserves |  | 33,569 | 33,569
Retained earnings |  | (33,669) | (807,345)
Shareholders' deficit |  | - | (773,676)

For the financial period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 March 2026 and signed on its behalf by:

......................................... Mrs B L Thatcher Director

Addition Design Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 28 February 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
3 - 4 Apex Court
Bassendale Road
Bromborough
Wirral
CH62 3RE

The principal place of business is:
Unit 1A, Building 3
AMP Technology Centre
Brunel Way
Sheffield
S60 5WG

These financial statements were authorised for issue by the Board on 10 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Addition Design Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 28 February 2026

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | 10% straight line
Fixtures & Fittings | 10% straight line
Technology sensitive equipment | 25% straight line
Leasehold Improvements | 10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Addition Design Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 28 February 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Addition Design Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 28 February 2026

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 5 (2025 - 5).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 June 2025 | 6,767 | 25,489 | 142,728 | 174,984
Disposals | (6,767) | (25,489) | (142,728) | (174,984)
At 28 February 2026 | - | - | - | -
Depreciation
At 1 June 2025 | 3,328 | 23,822 | 61,212 | 88,362
Charge for the period | 507 | 276 | 8,242 | 9,025
Eliminated on disposal | (3,835) | (24,098) | (69,454) | (97,387)
At 28 February 2026 | - | - | - | -
Carrying amount
At 28 February 2026 | - | - | - | -
At 31 May 2025 | 3,439 | 1,667 | 81,516 | 86,622

Included within the net book value of land and buildings above is £Nil (2025 - £Nil) in respect of freehold land and buildings and £Nil (2025 - £3,439) in respect of short leasehold land and buildings.

5 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | - | 18,158
Prepayments | - | 9,246
| - | 27,404

Addition Design Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 28 February 2026

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings |  | - | 6,294
Trade creditors |  | - | 9,443
Amounts due to related parties | 8 | - | 883,463
Social security and other taxes |  | - | 7,055
Outstanding defined contribution pension costs |  | - | 1,150
Other payables |  | - | 788
Accruals |  | - | 1,080
|  | - | 909,273

7 | Obligations under leases and hire purchase contracts

Finance leases

The total of future minimum lease payments is as follows:

| 2026 £ | 2025 £
Not later than one year | - | 6,294

Operating leases

The total of future minimum lease payments is as follows:

| 2026 £ | 2025 £
Not later than one year | - | 16,395

The amount of non-cancellable operating lease payments recognised as an expense during the period was £Nil (2025 - £16,395).

8 | Related party transactions

Directors' remuneration

The directors' remuneration for the period was as follows:

Addition Design Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 28 February 2026

| 2026 £ | 2025 £
Remuneration | 5,000 | 60,000
Contributions paid to money purchase schemes | 247 | 1,320
| 5,247 | 61,320

Summary of transactions with other related parties

A.D.S.Graphics Limited . A wholly owned subsidiary of the parent company ADS Group Holdings Ltd.

Income and receivables from related parties

2026 | Other related parties £
Receipt of services | 1,195
Sale of property or other assets | 62,079
| 63,274

2025 | Other related parties £
Receipt of services | 14,906
Amounts receivable from related party | 3

Expenditure with and payables to related parties

2026

2025 | Other related parties £
Purchase of goods | 1,505

Loans from related parties

2026 | Parent £ | Other related parties £ | Total £
At start of period | 862,927 | 20,536 | 883,463
Advanced | 20,000 | - | 20,000
Repaid | (76,342) | - | (76,342)
Impairment | (806,585) | (20,536) | (827,121)
At end of period | - | - | -

Addition Design Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 28 February 2026

2025 | Parent £ | Other related parties £ | Total £
At start of period | 652,927 | 17,182 | 670,109
Advanced | 210,000 | 3,354 | 213,354
At end of period | 862,927 | 20,536 | 883,463

Terms of loans from related parties

The loans were written off on 28.2.2026.

9 | Parent and ultimate parent undertaking

The company's immediate parent is ADS Group Holdings Ltd, incorporated in England & Wales.