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COMPANY REGISTRATION NUMBER: 08222567
Anyhow Ltd
Unaudited Financial Statements
31 December 2022
Anyhow Ltd
Financial Statements
Year ended 31 December 2022
Contents
Page
Officers and professional advisers
1
Director's report
2
Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements
3
Statement of comprehensive income
4
Statement of financial position
5
Statement of changes in equity
7
Notes to the financial statements
8
Anyhow Ltd
Officers and Professional Advisers
Director
Mr Y Kondo
Registered office
Second Floor
Riverside Offices
26 St Georges Quay
Lancaster
LA1 1RD
Accountants
Riverside Accountancy Lancaster Limited
Chartered accountants
Second Floor, Riverside Offices
26 St George's Quay
Lancaster
LA1 1RD
Bankers
HSBC
The Helicon
1 South Place
London
EC2M 2UP
Anyhow Ltd
Director's Report
Year ended 31 December 2022
The director presents his report and the unaudited financial statements of the company for the year ended 31 December 2022 .
Director
The director who served the company during the year was as follows:
Mr Y Kondo
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 28 April 2023 and signed on behalf of the board by:
Mr Y Kondo
Director
Registered office:
Second Floor
Riverside Offices
26 St Georges Quay
Lancaster
LA1 1RD
Anyhow Ltd
Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Anyhow Ltd
Year ended 31 December 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Anyhow Ltd for the year ended 31 December 2022, which comprise the statement of 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 at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Anyhow Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of Anyhow Ltd and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Anyhow Ltd and its director for our work or for this report.
It is your duty to ensure that Anyhow Ltd 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 Anyhow Ltd. You consider that Anyhow Ltd 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 Anyhow Ltd. 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.
Riverside Accountancy Lancaster Limited Chartered accountants
Second Floor, Riverside Offices 26 St George's Quay Lancaster LA1 1RD
2 May 2023
Anyhow Ltd
Statement of Comprehensive Income
Year ended 31 December 2022
2022
2021
Note
£
£
Turnover
75,225
133,546
Cost of sales
1,677
8,458
--------
---------
Gross profit
73,548
125,088
Administrative expenses
19,381
73,128
--------
---------
Operating profit
54,167
51,960
Income from other fixed asset investments
28,471
( 717)
Other interest receivable and similar income
6
--------
---------
Profit before taxation
5
82,638
51,249
Tax on profit
15,253
10,605
--------
--------
Profit for the financial year and total comprehensive income
67,385
40,644
--------
--------
All the activities of the company are from continuing operations.
Anyhow Ltd
Statement of Financial Position
31 December 2022
2022
2021
Note
£
£
Fixed assets
Tangible assets
6
8,373
2,991
Investments
7
717
-------
-------
8,373
3,708
Current assets
Debtors
8
5,390
9,019
Cash at bank and in hand
130,600
97,295
---------
---------
135,990
106,314
Creditors: amounts falling due within one year
9
67,904
27,621
---------
---------
Net current assets
68,086
78,693
--------
--------
Total assets less current liabilities
76,459
82,401
Provisions
1,591
568
--------
--------
Net assets
74,868
81,833
--------
--------
Capital and reserves
Called up share capital
10
5,000
5,000
Profit and loss account
69,868
76,833
--------
--------
Shareholders funds
74,868
81,833
--------
--------
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Anyhow Ltd
Statement of Financial Position (continued)
31 December 2022
These financial statements were approved by the board of directors and authorised for issue on 2 May 2023 , and are signed on behalf of the board by:
Mr Y Kondo
Director
Company registration number: 08222567
Anyhow Ltd
Statement of Changes in Equity
Year ended 31 December 2022
Called up share capital
Profit and loss account
Total
£
£
£
At 1 January 2021
5,000
47,989
52,989
Profit for the year
40,644
40,644
-------
--------
--------
Total comprehensive income for the year
40,644
40,644
Dividends paid and payable
( 11,800)
( 11,800)
-------
--------
--------
Total investments by and distributions to owners
( 11,800)
( 11,800)
At 31 December 2021
5,000
76,833
81,833
Profit for the year
67,385
67,385
-------
--------
--------
Total comprehensive income for the year
67,385
67,385
Dividends paid and payable
( 74,350)
( 74,350)
----
--------
--------
Total investments by and distributions to owners
( 74,350)
( 74,350)
-------
--------
--------
At 31 December 2022
5,000
69,868
74,868
-------
--------
--------
Anyhow Ltd
Notes to the Financial Statements
Year ended 31 December 2022
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Second Floor, Riverside Offices, 26 St Georges Quay, Lancaster, LA1 1RD.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
7 years
Equipment
-
2 years
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2021: 1 ).
5. Profit before taxation
Profit before taxation is stated after charging:
2022
2021
£
£
Depreciation of tangible assets
2,659
1,080
-------
-------
6. Tangible assets
Fixtures and fittings
Equipment
Total
£
£
£
Cost
At 1 January 2022
945
24,976
25,921
Additions
413
7,628
8,041
-------
--------
--------
At 31 December 2022
1,358
32,604
33,962
-------
--------
--------
Depreciation
At 1 January 2022
349
22,581
22,930
Charge for the year
194
2,465
2,659
-------
--------
--------
At 31 December 2022
543
25,046
25,589
-------
--------
--------
Carrying amount
At 31 December 2022
815
7,558
8,373
-------
--------
--------
At 31 December 2021
596
2,395
2,991
-------
--------
--------
7. Investments
Other investments other than loans
£
Cost
At 1 January 2022
717
Disposals
( 717)
----
At 31 December 2022
----
Impairment
At 1 January 2022 and 31 December 2022
----
Carrying amount
At 31 December 2022
----
At 31 December 2021
717
----
8. Debtors
2022
2021
£
£
Trade debtors
3,127
1,966
Other debtors
2,263
7,053
-------
-------
5,390
9,019
-------
-------
9. Creditors: amounts falling due within one year
2022
2021
£
£
Trade creditors
190
173
Social security and other taxes
14,762
10,587
Other creditors
52,952
16,861
--------
--------
67,904
27,621
--------
--------
10. Called up share capital
Issued, called up and fully paid
2022
2021
No.
£
No.
£
Ordinary A shares shares of £ 1 each
4,500
4,500
4,500
4,500
Ordinary B shares shares of £ 1 each
500
500
500
500
-------
-------
-------
-------
5,000
5,000
5,000
5,000
-------
-------
-------
-------
11. Controlling party
The company is controlled by the director.