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2021-10-01 2022-09-30 10104524 frs-bus:OrdinaryShareClass2 2021-09-30 10104524 frs-bus:OrdinaryShareClass2 2022-09-30 10104524 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 10104524 frs-bus:OrdinaryShareClass3 2021-09-30 10104524 frs-bus:OrdinaryShareClass3 2022-09-30 10104524 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 10104524 frs-bus:OrdinaryShareClass4 2021-09-30 10104524 frs-bus:OrdinaryShareClass4 2022-09-30 10104524 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 10104524 frs-bus:OrdinaryShareClass5 2021-09-30 10104524 frs-bus:OrdinaryShareClass5 2022-09-30 10104524 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 10104524 frs-bus:PreferenceShareClass1 2021-09-30 10104524 frs-bus:PreferenceShareClass1 2022-09-30 10104524 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 10104524 frs-bus:PreferenceShareClass2 2021-09-30 10104524 frs-bus:PreferenceShareClass2 2022-09-30 10104524 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 10104524 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Registered number: 10104524
Annabel Partridge Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Finerva
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10104524
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 644,952 824,984
644,952 824,984
CURRENT ASSETS
Stocks 5 56,442 59,730
Debtors 6 156,567 146,470
Cash at bank and in hand 1,822,083 1,873,828
2,035,092 2,080,028
Creditors: Amounts Falling Due Within One Year 7 (2,048,561 ) (2,239,580 )
NET CURRENT ASSETS (LIABILITIES) (13,469 ) (159,552 )
TOTAL ASSETS LESS CURRENT LIABILITIES 631,483 665,432
Creditors: Amounts Falling Due After More Than One Year 8 - (87,841 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (81,532 ) (61,706 )
NET ASSETS 549,951 515,885
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 548,951 514,885
SHAREHOLDERS' FUNDS 549,951 515,885
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 8 February 2024 and were signed on its behalf by:
Mrs Annabel Budge
Director
8 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Annabel Partridge Limited is a private company,  limited by shares, incorporated in England & Wales, registered number 10104524 . The registered office is Lakeside Cafe, Battersea Park, London, SW11 4NJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in  accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The company’s financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company’s needs. In assessing going concern, the directors have a reasonable expectation that the company will continue as a going concern and is able to meet all of its obligations as they fall due for a minimum of 12 months from the date of approval of these financial statements.
2.3. Turnover
Revenue is recognised to the extent there is probable economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of goods is recognised at point of sale when the significant risks and rewards of ownership have passed to the buyer.


2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.  Depreciation  is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold over the period of the leases, 4 to 20 years
Plant & Machinery 25% straight line method
Fixtures & Fittings 25% straight line method
Computer Equipment 25% straight line method
The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Repairs and maintenance costs are charged to profit or loss during the period in which they are incurred.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use. Any impairment loss is recognised immediately as an expense within the profit or loss.

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.   Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow  all or  part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions in a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss in the periods during which services are rendered by employees.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
3. Average Number of Employees
 Average number of employees during the year was as follows: 80 (2022: 82)
80 82
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 October 2022 1,082,995 334,656 1,417,651
Additions - 10,858 10,858
Disposals - (114,752 ) (114,752 )
As at 30 September 2023 1,082,995 230,762 1,313,757
...CONTINUED
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Page 5
Depreciation
As at 1 October 2022 314,279 278,388 592,667
Provided during the period 161,678 26,608 188,286
Disposals - (112,148 ) (112,148 )
As at 30 September 2023 475,957 192,848 668,805
Net Book Value
As at 30 September 2023 607,038 37,914 644,952
As at 1 October 2022 768,716 56,268 824,984
5. Stocks
2023 2022
£ £
Finished goods 56,442 59,730
56,442 59,730
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,754 787
Other debtors 152,813 145,683
156,567 146,470
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 201,570 284,037
Bank loans and overdrafts 87,878 213,519
Other creditors 1,154,904 1,295,074
Taxation and social security 604,209 446,950
2,048,561 2,239,580
Included within other creditors are outstanding pension contributions totalling £1,885 (2022: £4,201)
A fixed and floating charge was registered on 17 July 2020 in favour of Barclays Security Trustee Limited. The charge was still outstanding as at the date of signing the accounts. 
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 87,841
- 87,841
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 275,958 264,833
Later than one year and not later than five years 431,333 707,292
707,291 972,125
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