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Registered number: 12807514
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| ADVERTISING ASSOCIATION ADGREEN LTD (A Company Limited by Guarantee)
ADVERTISING ASSOCIATION ADGREEN LTD (A Company Limited by Guarantee) REGISTERED NUMBER:12807514 |  |
BALANCE SHEET AS AT 31 DECEMBER 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 290,154 |  | 295,407
Tangible assets | 5 |  | 355 |  | 921
|  |  | 290,509 |  | 296,328
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 319,504 |  | 354,533 |
Cash at bank and in hand |  | 103,167 |  | 52,130 |
|  | 422,671 |  | 406,663 |
Creditors: amounts falling due within one year | 7 | (311,583) |  | (376,793) |
Net current assets |  |  | 111,088 |  | 29,870
Total assets less current liabilities |  |  | 401,597 |  | 326,198
Creditors: amounts falling due after more than one year | 8 |  | (150,000) |  | (125,000)
Net assets |  |  | 251,597 |  | 201,198
Capital and reserves |  |  |  |  |
Profit and loss account |  |  | 251,597 |  | 201,198
|  |  | 251,597 |  | 201,198
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ADVERTISING ASSOCIATION ADGREEN LTD (A Company Limited by Guarantee) REGISTERED NUMBER:12807514 |  |
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S W J Woodford
Director
Date: 3 August 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
ADVERTISING ASSOCIATION ADGREEN LTD (A Company Limited by Guarantee) |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Advertising Association AdGreen Limited is a private company limited by guarantee. The Memorandum of Association restricts the liability of members on winding up to £1 unless their liability becomes unlimited through contravention of the Memorandum. Advertising Association AdGreen is incorporated in England and Wales. The registered office is 5th Floor, 95 Aldwych Strand, London, England, WC2B 4JF. The company is a Public Benefit Entity defined by FRS102. 2.Accounting policies
| 2.1 | Accounting Convention
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
AdGreen continues to demonstrate strong operational viability with continued growth in levy revenue. The entity maintains adequate cash flow through this sustained revenue growth, while benefiting from increasing industry participation in environmental sustainability programs. AdGreen has delivered consistent profitability over the past three years, generating annual surpluses that have strengthened the organisation's reserve position year-on-year. Current financial projections indicate sufficient resources to meet operational obligations for the next 12 months, with no material uncertainties identified that would cast doubt on AdGreen's ability to continue as a going concern.
| 2.3 | Turnover
Turnover represents levy and other voluntary income and sponsorship income. Voluntary income is recognised once the Company has entitlement to the income, it is probable that the income will be received, and the amount of income can be measured reliably. Income from sponsorship is recognised in the period in which the services are provided.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Cash at bank and in hand
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
ADVERTISING ASSOCIATION ADGREEN LTD (A Company Limited by Guarantee) |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. The estimated useful lives range as follows:
|  |  |  | Software | - | 5 | years straight line
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:
|  |  |  | Office equipment | - | 3 | years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 4).
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ADVERTISING ASSOCIATION ADGREEN LTD (A Company Limited by Guarantee) |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Software
|  | £
| Cost |
| At 1 January 2025 | 488,139
| Additions | 105,093
| At 31 December 2025 | 593,232
| Amortisation |
| At 1 January 2025 | 192,732
| Charge for the year on owned assets | 110,346
| At 31 December 2025 | 303,078
| Net book value |
| At 31 December 2025 | 290,154
| At 31 December 2024 | 295,407
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ADVERTISING ASSOCIATION ADGREEN LTD (A Company Limited by Guarantee) |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 5,863
| At 31 December 2025 | 5,863
| Depreciation |
| At 1 January 2025 | 4,942
| Charge for the year on owned assets | 566
| At 31 December 2025 | 5,508
| Net book value |
| At 31 December 2025 | 355
| At 31 December 2024 | 921
6. | Debtors
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 158,349 | 97,113
| Amounts owed by group undertakings | 2,909 | -
| Other debtors | - | 58,015
| Prepayments and accrued income | 158,246 | 199,405
|  | 319,504 | 354,533
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ADVERTISING ASSOCIATION ADGREEN LTD (A Company Limited by Guarantee) |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other Creditors | 357 | 2,414
| Loans | - | 25,000
| Trade creditors | 4,703 | 98,908
| Amounts owed to group undertakings | 204,467 | 122,247
| Other taxation and social security | 4,836 | -
| Accruals and deferred income | 97,220 | 128,224
|  | 311,583 | 376,793
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Loans | 150,000 | 125,000
|  | 150,000 | 125,000
9. | Company status
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
10. | Ultimate Controlling party
The company's immediate and ultimate parent undertaking and controlling party is The Advertising Association, a company registered in the United Kingdom. The address of their registered office and principal place of business is 5th Floor, 95 Aldwych Strand, London, England, WC2B 4JF.
11. | Prior year adjustment
An adjustment of £12,590 has been recognised to increase accrued income in respect of the prior year. This reflects income relating to the prior period that had not previously been accrued for and has now been recognised to ensure appropriate cut-off. The correction has been accounted for by increasing accrued income and increasing reserves by £12,590. Accordingly, the prior year comparatives have been restated to ensure the financial statements present a true and fair view.
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