Contents

Balance Sheet

As at 30 November 2025

Balance Sheet Continued

For the year ending 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 27 August 2026.

Notes to the Financial Statements

For the Year Ended 30 November 2025

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 1

Notes to the Financial Statements (continued)

4. Note on Capital Disposals & Negligible Value Claim

During the accounting period ending 30/11/2025, the company recognized an accounting write-off of £23,617.50 regarding unlisted equity investments. These shares were originally acquired at a cost basis of £23,617.50 in lieu of a fundraising commission invoice. Following the commencement of a Creditors' Voluntary Liquidation (CVL) on 12 August 2024 (Case number 1), the asset became of negligible value. The company hereby registers a formal Negligible Value Claim under Section 24(2) TCGA 1992, resulting in a net allowable capital loss of £23,617.50 with £0.00 disposal proceeds. As there are no matching chargeable capital gains in the current period, this total loss of £23,617.50 is to be carried forward indefinitely to offset future corporate capital gains. This is for company: Adverttu Limited, Company Number 09861126.