ADDOB.PROJECTS LTD


Director	DOBRZYNSKI, Adrian Blazej


Registered Address	53 Agincourt Road
	Portsmouth
	PO2 7AX


Registered Number	15220707 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	5		12,034		14,079
			12,034		14,079
Current assets
Debtors		-		8,147
Cash at bank and on hand		19,407		9,416
		19,407		17,563
Creditors amounts falling due within one year	6	(15,175)		(5,979)
Net current assets (liabilities)			4,232		11,584
Total assets less current liabilities			16,266		25,663
Creditors amounts falling due after one year	7		(7,954)		(13,100)
Provisions for liabilities	8		(2,286)		(2,675)
Net assets			6,026		9,888
Capital and reserves
Called up share capital			1		-
Profit and loss account			6,025		9,888
Shareholders' funds			6,026		9,888

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 April 2026, and are signed on its behalf by:

DOBRZYNSKI, Adrian Blazej
Director
Registered Company No. 15220707

ADDOB.PROJECTS LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Vehicles	-	5
Office Equipment	20	-

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Prior period adjustment
	On transition to FRS 102, the entity adopted a revised accounting policy in respect of deferred taxation in accordance with Section 29 Income Tax. Under this policy, deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities and their tax bases. Under the entity’s previous accounting framework, deferred tax arising from accelerated capital allowances on fixtures, fittings and equipment was not fully recognised. The adoption of FRS 102 has therefore resulted in a prior period adjustment. In accordance with Section 35 Transition to this FRS and Section 10 Accounting Policies, Estimates and Errors, the entity has restated its comparative figures to reflect this change in accounting policy. Opening reserves previously reported as £12,563 have been restated to £9,888 This movement of £2,675 reflects the recognition of a deferred tax liability arising from timing differences associated with accelerated capital allowances. The adjustment has been recognised in retained earnings at the date of transition, and comparative figures have been restated accordingly.

Prior period adjustment

On transition to FRS 102, the entity adopted a revised accounting policy in respect of deferred taxation
in accordance with Section 29 Income Tax. Under this policy, deferred tax is recognised on all timing
differences between the carrying amounts of assets and liabilities and their tax bases.
Under the entity’s previous accounting framework, deferred tax arising from accelerated capital
allowances on fixtures, fittings and equipment was not fully recognised. The adoption of FRS 102 has
therefore resulted in a prior period adjustment.
In accordance with Section 35 Transition to this FRS and Section 10 Accounting Policies, Estimates and
Errors, the entity has restated its comparative figures to reflect this change in accounting policy.
Opening reserves previously reported as £12,563 have been restated to £9,888 This movement of
£2,675 reflects the recognition of a deferred tax liability arising from timing
differences associated with accelerated capital allowances. The adjustment has been recognised in
retained earnings at the date of transition, and comparative figures have been restated accordingly.

5.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 November 24	-	17,599	-	17,599
Additions	986	-	536	1,522
At 31 October 25	986	17,599	536	19,121
Depreciation and impairment
At 01 November 24	-	3,520	-	3,520
Charge for year	17	3,519	31	3,567
At 31 October 25	17	7,039	31	7,087
Net book value
At 31 October 25	969	10,560	505	12,034
At 31 October 24	-	14,079	-	14,079

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	768	-
Bank borrowings and overdrafts	4,150	-
Taxation and social security	8,320	5,979
Other creditors	1,937	-
Total	15,175	5,979

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	7,954	13,100
Total	7,954	13,100

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,286	2,675
Total	2,286	2,675

9.	Related party transactions
	At the balance sheet date, owed to the director was £1,136 (2024: £0). The loan is unsecured, interest-free, and repayable on demand. No amounts were written off during the year.