Company registration number 03280703 (England and Wales)
ADVERTDEALER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
ADVERTDEALER LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 6
ADVERTDEALER LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,435
3,066
Investment property
5
95,000
95,000
Investments
6
950,079
804,450
1,046,514
902,516
Current assets
Debtors
7
4,177
4,177
Cash at bank and in hand
12,213
14,173
16,390
18,350
Creditors: amounts falling due within one year
8
(95,968)
(7,033)
Net current (liabilities)/assets
(79,578)
11,317
Total assets less current liabilities
966,936
913,833
Provisions for liabilities
Deferred tax liability
155,083
119,542
(155,083)
(119,542)
Net assets
811,853
794,291
Capital and reserves
Called up share capital
65,000
65,000
Revaluation reserve
618,897
475,101
Capital redemption reserve
65,000
65,000
Profit and loss reserves
62,956
189,190
Total equity
811,853
794,291
ADVERTDEALER LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 12 August 2026 and are signed on its behalf by:
Mrs M F A Belsham
Director
Company registration number 03280703 (England and Wales)
ADVERTDEALER LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
Share capital
Revaluation reserve
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 April 2024
65,000
459,034
65,000
193,472
782,506
Year ended 31 March 2025:
Loss and total comprehensive income
-
-
-
(282)
(282)
Dividends
3
-
-
-
(4,000)
(4,000)
Other movements
-
16,067
-
-
16,067
Balance at 31 March 2025
65,000
475,101
65,000
189,190
794,291
Year ended 31 March 2026:
Loss and total comprehensive income
-
-
-
(26,234)
(26,234)
Dividends
3
-
-
-
(100,000)
(100,000)
Other movements
-
143,796
-
-
143,796
Balance at 31 March 2026
65,000
618,897
65,000
62,956
811,853
ADVERTDEALER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

Advertdealer Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1386 London Road, Leigh on Sea, Essex, England, SS9 2UJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises rental income earned from leasing investment properties to tenants under the terms of lease agreements. Rental income is recognised on a straight-line basis over the lease term.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% Reducing balance
Computers
33% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure.

1.6
Fixed asset investments

Investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Transaction costs are expensed to profit or loss as incurred. Changes in fair value are recognised in other comprehensive income except to the extent that a gain reverses a loss previously recognised in profit or loss, or a loss exceeds the accumulated gains recognised in equity; such gains and loss are recognised in profit or loss.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

ADVERTDEALER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
0
0
3
Dividends
2026
2025
£
£
Interim paid
100,000
4,000
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2025 and 31 March 2026
1,675
6,818
8,493
Depreciation and impairment
At 1 April 2025
464
4,963
5,427
Depreciation charged in the year
182
1,449
1,631
At 31 March 2026
646
6,412
7,058
Carrying amount
At 31 March 2026
1,029
406
1,435
At 31 March 2025
1,211
1,855
3,066
5
Investment property
2026
£
Fair value
At 1 April 2025 and 31 March 2026
95,000
ADVERTDEALER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
6
Fixed asset investments
2026
2025
£
£
Listed investments
950,079
804,450
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2025
804,450
Additions
1,834
Valuation changes
143,795
At 31 March 2026
950,079
Carrying amount
At 31 March 2026
950,079
At 31 March 2025
804,450
7
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
4,177
4,177
8
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
1,518
614
Other creditors
93,671
5,671
Accruals and deferred income
779
748
95,968
7,033
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