REGISTERED NUMBER: 10649222 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ADLUNI COMPANY LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P M Doyle

SECRETARY:

Form Online Limited

REGISTERED OFFICE:

Enterprise House

2 Pass Street

Oldham

Manchester

OL9 6HZ

REGISTERED NUMBER:

10649222 (England and Wales)

ACCOUNTANTS:

BP & Co Chartered Accountants

Enterprise House

2 Pass Street

Oldham

Lancashire

OL9 6HZ

FIXED ASSETS

Tangible assets

4

54,371

38,148

Investments

5

4,141

3,937

58,512

42,085

CURRENT ASSETS

Debtors

6

558,370

617,216

Cash at bank and in hand

454,213

318,655

1,012,583

935,871

CREDITORS

Amounts falling due within one year

7

(1,847,898

)

(1,809,237

)

NET CURRENT LIABILITIES

(835,315

)

(873,366

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(776,803

)

(831,281

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(776,805

)

(831,283

)

SHAREHOLDERS' FUNDS

(776,803

)

(831,281

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2026 and were signed by:

P M Doyle - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

55,500

Additions

22,925

At 31 December 2025

78,425

DEPRECIATION

At 1 January 2025

17,352

Charge for year

6,702

At 31 December 2025

24,054

NET BOOK VALUE

At 31 December 2025

54,371

At 31 December 2024

38,148

5.	FIXED ASSET INVESTMENTS

Other

loans

£

At 1 January 2025

3,937

Other movement

204

At 31 December 2025

4,141

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

429,922

434,190

Other debtors

128,587

145,526

558,509

579,716

Amounts falling due after more than one year:

Other debtors

(139

)

37,500

Aggregate amounts

558,370

617,216

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

811,329

699,260

Trade creditors

516,320

590,292

Taxation and social security

16,145

12,179

Other creditors

504,104

507,506

1,847,898

1,809,237