REGISTERED NUMBER: 12113027 (England and Wales)

ADA Design & Arts Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 January 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mr S S Bilal

REGISTERED OFFICE:

239-241 Kennington Lane

London

SE11 5QU

REGISTERED NUMBER:

12113027 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director 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 Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ADA Design & Arts Limited for the year ended 31 January 2026 which comprise the Abridged Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of ADA Design & Arts Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ADA Design & Arts Limited and state those matters that we have agreed to state to the director of ADA Design & Arts Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ADA Design & Arts Limited and its director for our work or for this report.

It is your duty to ensure that ADA Design & Arts Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ADA Design & Arts Limited. You consider that ADA Design & Arts Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ADA Design & Arts Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

3 November 2026

FIXED ASSETS

Intangible assets

4

87,057

138,095

Property, plant and equipment

5

21,434

28,579

Investments

6

-

100

Investment property

7

2,097,179

2,097,179

2,205,670

2,263,953

CURRENT ASSETS

Debtors

8

750,217

1,081,544

Cash at bank and in hand

68,774

27,057

818,991

1,108,601

CREDITORS

Amounts falling due within one year

9

1,307,720

1,706,029

NET CURRENT LIABILITIES

(488,729

)

(597,428

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,716,941

1,666,525

CREDITORS

Amounts falling due after more than one year

10

(660,000

)

(770,000

)

PROVISIONS FOR LIABILITIES

11

(17,442

)

(10,498

)

NET ASSETS

1,039,499

886,027

CAPITAL AND RESERVES

Called up share capital

12

100

100

Fair value reserve

13

36,249

60,223

Retained earnings

13

1,003,150

825,704

SHAREHOLDERS' FUNDS

1,039,499

886,027

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 3 November 2026 and were signed by:

Mr S S Bilal - Director

1.	STATUTORY INFORMATION

ADA Design & Arts Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Significant judgements and estimates

Preparation of the financial statements requires management to make significant judgements and estimates. In determining the carrying amounts of certain assets and liabilities, the company makes assumptions of the effects of uncertain future events on those assets and liabilities at the balance sheet date. The company's estimates and assumptions are based on historical experiences and expectation of future events and are reviewed periodically.

Fair value measurements are estimates of the amounts for which assets or liabilities could be transferred at the measurement date, based on the assumption that such transfers take place between participants in principal markets and, where applicable, taking highest and best use into account. Where available, fair value measurements are derived from prices quoted in active markets for identical assets or liabilities. In the absence of such information, other observable inputs are used to estimate fair value. Inputs derived from external sources are corroborated or otherwise verified, as appropriate. In the absence of publicly available information, fair value is determined using estimation techniques that take into account market perspectives relevant to the asset or liability, in as far as they can reasonably be ascertained, based on predominantly unobservable inputs.

Turnover

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

Turnover is recognised when the company obtains the right to consideration and is derived from the ordinary activities of the company.

Intangible assets

Intangible assets with infinite life are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST OR VALUATION

At 1 February 2025

138,095

Disposals

(19,073

)

Revaluations

(4,382

)

Impairments

(27,583

)

At 31 January 2026

87,057

NET BOOK VALUE

At 31 January 2026

87,057

At 31 January 2025

138,095

Cost or valuation at 31 January 2026 is represented by:

Other

intangible

assets

£

Valuation in 2023

(26,360

)

Valuation in 2024

25,148

Valuation in 2025

81,509

Valuation in 2026

(31,510

)

Cost

38,270

87,057

Cryptocurrencies have been valued on an open market basis at the year end by Bitstamp, the trading platform.

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

30,824

33,769

1,964

66,557

DEPRECIATION

At 1 February 2025

17,820

18,659

1,499

37,978

Charge for year

3,251

3,777

117

7,145

At 31 January 2026

21,071

22,436

1,616

45,123

NET BOOK VALUE

At 31 January 2026

9,753

11,333

348

21,434

At 31 January 2025

13,004

15,110

465

28,579

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

100

Disposals

(100

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

100

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

2,097,179

NET BOOK VALUE

At 31 January 2026

2,097,179

At 31 January 2025

2,097,179

The investment property has been valued on a fair value basis at the year end by the director.

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

746,352

959,143

Amounts owed by group undertakings

-

13,702

Other debtors

3,865

108,699

750,217

1,081,544

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

525,700

196,419

Trade creditors

700,866

1,464,583

Taxation and social security

65,248

34,297

Other creditors

15,906

10,730

1,307,720

1,706,029

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

660,000

770,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

660,000

770,000

11.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

17,442

10,498

Deferred

tax

£

Balance at 1 February 2025

10,498

Charge to Income Statement during year

6,944

Balance at 31 January 2026

17,442

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

13.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 February 2025

825,704

60,223

885,927

Profit for the year

153,472

153,472

Fair value reserve

23,974

(23,974

)

-

At 31 January 2026

1,003,150

36,249

1,039,399

14.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr S S Bilal

Balance outstanding at start of year

105,400

-

Amounts advanced

-

105,400

Amounts repaid

(105,400

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

105,400

The director repaid the loan from the company on 31st October 2025.

15.	RELATED PARTY DISCLOSURES

Included in creditors are amounts owed to key management personnel at balance sheet date of £12,676 (2025: £105,400 owed from). No interest is charged on this balance and it is repayable on demand.