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Registered number: 08316305
Acad Trading Limited
Financial Statements
For The Year Ended 31 December 2025
mca business ltd
The American Barns
Banbury Road
Lighthorne
Warwick
CV35 0AE
Acad Trading Limited
Contents
Contents

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

Page 1
Acad Trading Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08316305

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,371 |  | 127,986
|  |  | 2,371 |  | 127,986
CURRENT ASSETS
Stocks | 5 | - |  | 117,373 |
Debtors | 6 | 2,785 |  | 40,572 |
Cash at bank and in hand |  | 129,860 |  | 108,082 |
|  | 132,645 |  | 266,027 |
Creditors: Amounts Falling Due Within One Year | 7 | (14,477 ) |  | (191,709 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 118,168 |  | 74,318
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 120,539 |  | 202,304
NET ASSETS |  |  | 120,539 |  | 202,304
CAPITAL AND RESERVES
Called up share capital | 8 |  | 3 |  | 3
Profit and Loss Account |  |  | 120,536 |  | 202,301
SHAREHOLDERS' FUNDS |  |  | 120,539 |  | 202,304

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 Gerald Surtees Director
10/05/2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Acad Trading Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Acad Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08316305 . The registered office is Mill House Troy Road, Horsforth, Leeds, LS18 5TN.
The presentation currency of the financial statements is the Pound Sterling (£).
All monetary amounts are rounded to the nearest pound.
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.
Acad Trading limited is a member of a public benefit group.
2.2. Going Concern Disclosure
The financial statements have not been prepared on a going concern basis. The company ceased trading within the year and the directors intend to apply for voluntary strike-off under section 1003 of the Companies Act 2006.
Accordingly, assets are stated at their estimated realisable values and provision has been made for any liabilities arising on cessation of trade.
2.3. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Leasehold | 10% Straight Line
Plant & Machinery | 20% Straight Line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 2
Page 3
Acad Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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.
2.7. Financial Instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.
Basic financial assets and liabilities that are payable or receivable within one year, typically trade payables or receivables; are measured, initially and subsequently, at the undiscounted amount of cash or other consideration, expected to be paid or received.
2.8. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 January 2025 | 124,443 | 97,831 | 222,274
Disposals | (121,448 ) | (89,752 ) | (211,200 )
As at 31 December 2025 | 2,995 | 8,079 | 11,074

...CONTINUED
Page 3
Page 4
Acad Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 18,240 | 76,048 | 94,288
Provided during the period | 12,444 | 8,589 | 21,033
Disposals | (30,060 ) | (76,558 ) | (106,618 )
As at 31 December 2025 | 624 | 8,079 | 8,703
Net Book Value
As at 31 December 2025 | 2,371 | - | 2,371
As at 1 January 2025 | 106,203 | 21,783 | 127,986

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 117,373

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 203 |  | 39,305
Other debtors | 2,582 |  | 1,267
| 2,785 |  | 40,572

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,168 |  | 107,785
Other creditors | 1,585 |  | 76,612
Taxation and social security | 724 |  | 7,312
| 14,477 |  | 191,709

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

9. Related Party Transactions
The company has taken advantage of the exemption available under FRS 102 section 33 'Related Party Disclosures' not to disclose details of its transactions with related parties. The exemption is available as the transactions are with other members of the group.
10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
11. Ultimate Controlling Party
The company's ultimate controlling party is Brownberrie Education Trust , a charity registered in England with charity number 1056607, and address 14 Breary Lane East, Bramhope, Leeds, LS16 9ET.
Page 4
Page 5
Acad Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
12. Audit Information
The auditor's report on the accounts of Acad Trading Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Martin Cox (Senior Statutory Auditor) for and on behalf of mca Banbury Ltd , Statutory Auditor.

mca Banbury Ltd Chartered Accountants and Registered Auditors The American Barns, Banbury Road Lighthorne, Warwick Warwickshire CV35 0AE

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