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Registered number: 15173920
Adwysd Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
BNC Accountants Ltd
Adwysd Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Adwysd Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 15173920

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,748 |  | 2,863
|  |  | 2,748 |  | 2,863
CURRENT ASSETS
Stocks | 5 | - |  | 47,500 |
Debtors | 6 | 33,582 |  | 37,081 |
Cash at bank and in hand |  | 363,833 |  | 197,352 |
|  | 397,415 |  | 281,933 |
Creditors: Amounts Falling Due Within One Year | 7 | (200,832 ) |  | (245,316 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 196,583 |  | 36,617
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 199,331 |  | 39,480
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (687 ) |  | (716 )
NET ASSETS |  |  | 198,644 |  | 38,764
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Income Statement |  |  | 198,643 |  | 38,763
SHAREHOLDERS' FUNDS |  |  | 198,644 |  | 38,764

Page 1
Page 2
Adwysd Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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 Income Statement.
On behalf of the board

Mr M Christie Director
06/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Adwysd Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Adwysd Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15173920 . The registered office is C/O Pkf Littlejohn LLP, 30 Churchill Place, Canary Wharf, London, E14 5RE.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged his financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 33.33% Straight line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Taxation for the year comprises of 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 statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
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Adwysd Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.8. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.9. Critical Accounting Judgements and Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 1,300 | 2,832 | 4,132
Additions | - | 1,610 | 1,610
As at 31 December 2025 | 1,300 | 4,442 | 5,742
Depreciation
As at 1 January 2025 | 325 | 944 | 1,269
Provided during the period | 244 | 1,481 | 1,725
As at 31 December 2025 | 569 | 2,425 | 2,994
Net Book Value
As at 31 December 2025 | 731 | 2,017 | 2,748
As at 1 January 2025 | 975 | 1,888 | 2,863

5. Stocks

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 47,500

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Page 5
Adwysd Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,969 |  | 24,580
Prepayments and accrued income | 13,978 |  | 8,772
Other debtors | 5,263 |  | 3,729
VAT | 4,372 |  | -
| 33,582 |  | 37,081

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 55,742 |  | 115,530
Corporation tax | 54,991 |  | 11,670
Other taxes and social security | 1,923 |  | 7,206
VAT | - |  | 31,976
Other creditors | 21,015 |  | -
Accruals and deferred income | 15,000 |  | 20,000
Director's loan account | 22,230 |  | 26,886
Amounts owed to connected undertakings | 29,931 |  | 32,048
| 200,832 |  | 245,316

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 687 |  | 716

9. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

The nominal value per share is £0.01. As at year-end, there are 100 Ordinary shares in issue
10. Related Party Transactions
As at the year-end, the company owed Mr M Christie, the sole director of the company £22,230. This amount is a current liability, interest free and repayable on demand.
As at the year-end, the company owed Always Do What You Should Do Limited, a company registered in New Zealand and related via common control, £29,931. This amount is a current liability, is interest free and repayable on demand.
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