ADL Investments Limited

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

Registered number: 06416268

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,769,512		3,626,369

			5,769,512		3,626,369
CURRENT ASSETS
Debtors	5	135,885		545,419
Investments	6	3,680		3,240
Cash at bank and in hand		55,832		394,511

		195,397		943,170
Creditors: Amounts Falling Due Within One Year	7	(2,280,271 )		(51,681 )

NET CURRENT ASSETS (LIABILITIES)			(2,084,874 )		891,489

TOTAL ASSETS LESS CURRENT LIABILITIES			3,684,638		4,517,858

Creditors: Amounts Falling Due After More Than One Year	8		(1,325,225 )		(3,842,220 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(423,189 )		-

NET ASSETS			1,936,224		675,638

CAPITAL AND RESERVES
Called up share capital	9		67		67
Revaluation reserve			1,624,165		344,598
Capital redemption reserve			47,187		47,187
Profit and Loss Account			264,805		283,786

SHAREHOLDERS' FUNDS			1,936,224		675,638

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ADL Investments Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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.

The financial statements were approved by the board of directors on 22 July 2026 and were signed on its behalf by:

Mr Jayesh Meghji Director	Mrs Hina Meghji Director
22 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ADL Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06416268 . The registered office is Unit C Braintree Road Industrial Estate, Braintree Road, Ruislip, HA4 0EJ.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

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:

Freehold	2% on cost
Leasehold	nil

2.5. Taxation

Income 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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ADL Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.6. Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Total
	£	£	£
Cost or Valuation
As at 1 December 2024	622,220	3,016,194	3,638,414
Additions	99,031	351,263	450,294
Revaluation	566,781	1,135,976	1,702,757

As at 30 November 2025	1,288,032	4,503,433	5,791,465

Depreciation
As at 1 December 2024	12,045	-	12,045
Provided during the period	9,908	-	9,908

As at 30 November 2025	21,953	-	21,953

Net Book Value
As at 30 November 2025	1,266,079	4,503,433	5,769,512

As at 1 December 2024	610,175	3,016,194	3,626,369

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,225	2,484
Prepayments and accrued income	3,307	15,683
Other debtors	91,968	91,968
Letting Account	3,780	-
Directors' loan accounts	34,605	32,979

	135,885	143,114
Due after more than one year
Amounts owed by other participating interests	-	402,305

	135,885	545,419

6. Current Asset Investments

	2025	2024
	£	£
Short term deposits	3,680	3,240

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ADL Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	818	15,732
Other creditors	2,257,510	18,083
Taxation and social security	21,943	17,866

	2,280,271	51,681

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	-	97,314
Amounts owed to participating interests	1,325,225	3,744,906

	1,325,225	3,842,220

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
67 Ordinary Shares of £ 1.00 each	67	67

10. Related Party Transactions

During the year director(s) and shareholder(s) of the company was paid remuneration of £9,096.00 (2024 : £9,098.64 ) And dividends of £50,000.00 (2024 : £0.00 ). At the balance sheet date directors owes company £59,605.04 (2024 : £32,979.23).

Advance Car Specialists Ltd (CRN 11083116 )

Company under common control of the directors family

Loans were paid and received from this company for commercial reasons and the balance due at year end was £70,000.00

The Meghji Group Limited (CRN 13517895 )

Company under common control of the director

Loans were paid and received from this company for commercial reasons and the balance due at year end was £181,000.00

ADL Crash Repairs Limited (CRN 6091980)

Company under common control of the director

Loans were paid and received from this company for commercial reasons and the balance due at year end was £1,743,312.86

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