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REGISTERED NUMBER: 08136310 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2022 TO 31 MARCH 2023

FOR

ANTON GERARD LIMITED

ANTON GERARD LIMITED (REGISTERED NUMBER: 08136310)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 July 2022 to 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANTON GERARD LIMITED

COMPANY INFORMATION
for the Period 1 July 2022 to 31 March 2023







DIRECTOR: A G Cummings





REGISTERED OFFICE: Bank Gallery
High Street
Kenilworth
Warwickshire
CV8 1LY





REGISTERED NUMBER: 08136310 (England and Wales)





ACCOUNTANTS: Bernard Rogers & Co
Bank Gallery
High Street
Kenilworth
Warwickshire
CV8 1LY

ANTON GERARD LIMITED (REGISTERED NUMBER: 08136310)

BALANCE SHEET
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 1,056
Investment property 5 575,000 235,000
575,000 236,056

CURRENT ASSETS
Stocks 175,000 725,000
Debtors 6 6,271 10,848
Cash at bank 863,249 377,267
1,044,520 1,113,115
CREDITORS
Amounts falling due within one year 7 774,727 706,533
NET CURRENT ASSETS 269,793 406,582
TOTAL ASSETS LESS CURRENT
LIABILITIES

844,793

642,638

PROVISIONS FOR LIABILITIES 3,698 23,571
NET ASSETS 841,095 619,067

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 8 11,303 86,693
Retained earnings 829,692 532,274
SHAREHOLDERS' FUNDS 841,095 619,067

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 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.

ANTON GERARD LIMITED (REGISTERED NUMBER: 08136310)

BALANCE SHEET - continued
31 March 2023


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 director and authorised for issue on 15 November 2023 and were signed by:





A G Cummings - Director


ANTON GERARD LIMITED (REGISTERED NUMBER: 08136310)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 July 2022 to 31 March 2023


1. STATUTORY INFORMATION

Anton Gerard 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.

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.

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

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 etc - 33% on cost and 25% on 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.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - NIL).

ANTON GERARD LIMITED (REGISTERED NUMBER: 08136310)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 July 2022 to 31 March 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 4,741
Disposals (4,200 )
At 31 March 2023 541
DEPRECIATION
At 1 July 2022 3,685
Charge for period 1,056
Eliminated on disposal (4,200 )
At 31 March 2023 541
NET BOOK VALUE
At 31 March 2023 -
At 30 June 2022 1,056

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2022 235,000
Additions 550,000
Disposals (115,000 )
Revaluations (95,000 )
At 31 March 2023 575,000
NET BOOK VALUE
At 31 March 2023 575,000
At 30 June 2022 235,000

Fair value at 31 March 2023 is represented by:
£   
Valuation in 2021 575,000

Investment property has been valued on a fair value basis by the director.

Deferred tax has been recognised on all revaluations of investment property at the prevailing rate of tax.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 6,271 10,848

ANTON GERARD LIMITED (REGISTERED NUMBER: 08136310)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 July 2022 to 31 March 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 19,256 19,258
Taxation and social security 71,185 2,874
Other creditors 684,286 684,401
774,727 706,533

8. RESERVES
Fair
value
reserve
£   
At 1 July 2022 86,693
Fair value reserve (75,390 )

At 31 March 2023 11,303

9. RELATED PARTY DISCLOSURES

At 31 March 2023 other creditors included loans made to the company by the directors of £665,802 (2022: £665,568). The loans are interest free and have no fixed date for repayment.

Mr A G Cummings is also a director and sole shareholder of Anton Construction Limited a company incorporated in England and Wales.

At the 31 March 2023 Anton Gerard Limited owed Anton Construction Limited £13,669 (2022: £13,669). The loans are interest free and have no fixed date for repayment. During the year Anton Construction Limited made sales to Anton Gerard Limited of £11,000.

10. ULTIMATE CONTROLLING PARTY

The controlling party is A G Cummings.