REGISTERED NUMBER: SC757913 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Adormidera Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Report of the Accountants

5

DIRECTORS:

Miss P Craig

J Fletcher

REGISTERED OFFICE:

1 Hunter Street

East Kilbride

Glasgow

G74 4LZ

REGISTERED NUMBER:

SC757913 (Scotland)

ACCOUNTANTS:

William Watson & Company Accountants Ltd

51 Lynnhurst

Uddingston

G71 6SA

FIXED ASSETS

Intangible assets

4

6,403

7,318

Tangible assets

5

3,060

-

9,463

7,318

CURRENT ASSETS

Stocks

1,500

1,500

Debtors

6

20,687

38,491

Cash at bank and in hand

36,315

38,916

58,502

78,907

CREDITORS

Amounts falling due within one year

7

74,788

81,622

NET CURRENT LIABILITIES

(16,286

)

(2,715

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(6,823

)

4,603

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(6,923

)

4,503

(6,823

)

4,603

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 October 2026 and were signed on its behalf by:

Miss P Craig - Director

1.	STATUTORY INFORMATION

Adormidera Ltd is a private company, limited by shares , registered in Scotland. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

9,148

AMORTISATION

At 1 March 2025

1,830

Charge for year

915

At 28 February 2026

2,745

NET BOOK VALUE

At 28 February 2026

6,403

At 28 February 2025

7,318

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

3,600

At 28 February 2026

3,600

DEPRECIATION

Charge for year

540

At 28 February 2026

540

NET BOOK VALUE

At 28 February 2026

3,060

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

20,687

38,491

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

26,201

27,123

Taxation and social security

45,682

36,695

Other creditors

2,905

17,804

74,788

81,622

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 28 February 2026 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

William Watson & Company Accountants Ltd

51 Lynnhurst

Uddingston

G71 6SA

19 October 2026