2022-06-022023-06-012023-06-01false08857642ANTEROS CAPITAL LIMITED2024-03-0164999iso4217:GBPxbrli:pure088576422022-06-02088576422023-06-01088576422022-06-022023-06-01088576422021-06-02088576422022-06-01088576422021-06-022022-06-0108857642bus:SmallEntities2022-06-022023-06-0108857642bus:AuditExempt-NoAccountantsReport2022-06-022023-06-0108857642bus:FullAccounts2022-06-022023-06-0108857642bus:PrivateLimitedCompanyLtd2022-06-022023-06-0108857642core:WithinOneYear2023-06-0108857642core:AfterOneYear2023-06-0108857642core:WithinOneYear2022-06-0108857642core:AfterOneYear2022-06-0108857642core:ShareCapital2023-06-0108857642core:SharePremium2023-06-0108857642core:RevaluationReserve2023-06-0108857642core:OtherReservesSubtotal2023-06-0108857642core:RetainedEarningsAccumulatedLosses2023-06-0108857642core:ShareCapital2022-06-0108857642core:SharePremium2022-06-0108857642core:RevaluationReserve2022-06-0108857642core:OtherReservesSubtotal2022-06-0108857642core:RetainedEarningsAccumulatedLosses2022-06-0108857642core:LandBuildings2023-06-0108857642core:PlantMachinery2023-06-0108857642core:Vehicles2023-06-0108857642core:FurnitureFittings2023-06-0108857642core:OfficeEquipment2023-06-0108857642core:NetGoodwill2023-06-0108857642core:IntangibleAssetsOtherThanGoodwill2023-06-0108857642core:ListedExchangeTraded2023-06-0108857642core:UnlistedNon-exchangeTraded2023-06-0108857642core:LandBuildings2022-06-0108857642core:PlantMachinery2022-06-0108857642core:Vehicles2022-06-0108857642core:FurnitureFittings2022-06-0108857642core:OfficeEquipment2022-06-0108857642core:NetGoodwill2022-06-0108857642core:IntangibleAssetsOtherThanGoodwill2022-06-0108857642core:ListedExchangeTraded2022-06-0108857642core:UnlistedNon-exchangeTraded2022-06-0108857642core:LandBuildings2022-06-022023-06-0108857642core:PlantMachinery2022-06-022023-06-0108857642core:Vehicles2022-06-022023-06-0108857642core:FurnitureFittings2022-06-022023-06-0108857642core:OfficeEquipment2022-06-022023-06-0108857642core:NetGoodwill2022-06-022023-06-0108857642core:IntangibleAssetsOtherThanGoodwill2022-06-022023-06-0108857642core:ListedExchangeTraded2022-06-022023-06-0108857642core:UnlistedNon-exchangeTraded2022-06-022023-06-0108857642core:MoreThanFiveYears2022-06-022023-06-0108857642core:Non-currentFinancialInstruments2023-06-0108857642core:Non-currentFinancialInstruments2022-06-0108857642dpl:CostSales2022-06-022023-06-0108857642dpl:DistributionCosts2022-06-022023-06-0108857642core:LandBuildings2022-06-022023-06-0108857642core:PlantMachinery2022-06-022023-06-0108857642core:Vehicles2022-06-022023-06-0108857642core:FurnitureFittings2022-06-022023-06-0108857642core:OfficeEquipment2022-06-022023-06-0108857642dpl:AdministrativeExpenses2022-06-022023-06-0108857642core:NetGoodwill2022-06-022023-06-0108857642core:IntangibleAssetsOtherThanGoodwill2022-06-022023-06-0108857642dpl:GroupUndertakings2022-06-022023-06-0108857642dpl:ParticipatingInterests2022-06-022023-06-0108857642dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-022023-06-0108857642core:ListedExchangeTraded2022-06-022023-06-0108857642dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-022023-06-0108857642core:UnlistedNon-exchangeTraded2022-06-022023-06-0108857642dpl:CostSales2021-06-022022-06-0108857642dpl:DistributionCosts2021-06-022022-06-0108857642core:LandBuildings2021-06-022022-06-0108857642core:PlantMachinery2021-06-022022-06-0108857642core:Vehicles2021-06-022022-06-0108857642core:FurnitureFittings2021-06-022022-06-0108857642core:OfficeEquipment2021-06-022022-06-0108857642dpl:AdministrativeExpenses2021-06-022022-06-0108857642core:NetGoodwill2021-06-022022-06-0108857642core:IntangibleAssetsOtherThanGoodwill2021-06-022022-06-0108857642dpl:GroupUndertakings2021-06-022022-06-0108857642dpl:ParticipatingInterests2021-06-022022-06-0108857642dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-022022-06-0108857642core:ListedExchangeTraded2021-06-022022-06-0108857642dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-022022-06-0108857642core:UnlistedNon-exchangeTraded2021-06-022022-06-0108857642core:NetGoodwill2023-06-0108857642core:IntangibleAssetsOtherThanGoodwill2023-06-0108857642core:LandBuildings2023-06-0108857642core:PlantMachinery2023-06-0108857642core:Vehicles2023-06-0108857642core:FurnitureFittings2023-06-0108857642core:OfficeEquipment2023-06-0108857642core:AfterOneYear2023-06-0108857642core:WithinOneYear2023-06-0108857642core:ListedExchangeTraded2023-06-0108857642core:UnlistedNon-exchangeTraded2023-06-0108857642core:ShareCapital2023-06-0108857642core:SharePremium2023-06-0108857642core:RevaluationReserve2023-06-0108857642core:OtherReservesSubtotal2023-06-0108857642core:RetainedEarningsAccumulatedLosses2023-06-0108857642core:NetGoodwill2022-06-0108857642core:IntangibleAssetsOtherThanGoodwill2022-06-0108857642core:LandBuildings2022-06-0108857642core:PlantMachinery2022-06-0108857642core:Vehicles2022-06-0108857642core:FurnitureFittings2022-06-0108857642core:OfficeEquipment2022-06-0108857642core:AfterOneYear2022-06-0108857642core:WithinOneYear2022-06-0108857642core:ListedExchangeTraded2022-06-0108857642core:UnlistedNon-exchangeTraded2022-06-0108857642core:ShareCapital2022-06-0108857642core:SharePremium2022-06-0108857642core:RevaluationReserve2022-06-0108857642core:OtherReservesSubtotal2022-06-0108857642core:RetainedEarningsAccumulatedLosses2022-06-0108857642core:NetGoodwill2021-06-0208857642core:IntangibleAssetsOtherThanGoodwill2021-06-0208857642core:LandBuildings2021-06-0208857642core:PlantMachinery2021-06-0208857642core:Vehicles2021-06-0208857642core:FurnitureFittings2021-06-0208857642core:OfficeEquipment2021-06-0208857642core:AfterOneYear2021-06-0208857642core:WithinOneYear2021-06-0208857642core:ListedExchangeTraded2021-06-0208857642core:UnlistedNon-exchangeTraded2021-06-0208857642core:ShareCapital2021-06-0208857642core:SharePremium2021-06-0208857642core:RevaluationReserve2021-06-0208857642core:OtherReservesSubtotal2021-06-0208857642core:RetainedEarningsAccumulatedLosses2021-06-0208857642core:AfterOneYear2022-06-022023-06-0108857642core:WithinOneYear2022-06-022023-06-0108857642core:Non-currentFinancialInstrumentscore:CostValuation2022-06-022023-06-0108857642core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-022023-06-0108857642core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-022023-06-0108857642core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-022023-06-0108857642core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-022023-06-0108857642core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-022023-06-0108857642core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-022023-06-0108857642core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-022023-06-0108857642core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-022023-06-0108857642core:Non-currentFinancialInstrumentscore:CostValuation2023-06-0108857642core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-0108857642core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-0108857642core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-0108857642core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-0108857642core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-0108857642core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-0108857642core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-0108857642core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-0108857642core:Non-currentFinancialInstrumentscore:CostValuation2022-06-0108857642core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-0108857642core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-0108857642core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-0108857642core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-0108857642core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-0108857642core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-0108857642core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-0108857642core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-0108857642bus:Director12022-06-022023-06-01

ANTEROS CAPITAL LIMITED

Registered Number
08857642
(England and Wales)

Unaudited Financial Statements for the Year ended
1 June 2023

ANTEROS CAPITAL LIMITED
Company Information
for the year from 2 June 2022 to 1 June 2023

Director

GERRARD, James Paul

Registered Address

2nd Floor Gadd House
Acadia Avenue
London
N3 2JU

Registered Number

08857642 (England and Wales)
ANTEROS CAPITAL LIMITED
Balance Sheet as at
1 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investments339,23139,715
39,23139,715
Current assets
Debtors65,54265,443
Cash at bank and on hand31,645903
97,18766,346
Creditors amounts falling due within one year4(116,561)(126,716)
Net current assets (liabilities)(19,374)(60,370)
Total assets less current liabilities19,857(20,655)
Creditors amounts falling due after one year5(67,850)(37,360)
Net assets(47,993)(58,015)
Capital and reserves
Called up share capital11
Profit and loss account(47,994)(58,016)
Shareholders' funds(47,993)(58,015)
The financial statements were approved and authorised for issue by the Director on 1 March 2024, and are signed on its behalf by:
GERRARD, James Paul
Director
Registered Company No. 08857642
ANTEROS CAPITAL LIMITED
Notes to the Financial Statements
for the year ended 1 June 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Interest income
Interest income is recognised using the effective interest rate method.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20232022
Average number of employees during the year11
3.Fixed asset investments

Investments in groups1

Other investments2

Total

£££
Cost or valuation
At 02 June 227039,64539,715
Additions-3,2213,221
Disposals-(3,705)(3,705)
At 01 June 237039,16139,231
Net book value
At 01 June 237039,16139,231
At 01 June 227039,64539,715

Notes

1Investments in group undertakings and participating interests
2Other investments other than loans
4.Creditors: amounts due within one year

2023

2022

££
Taxation and social security5,8671,179
Other creditors99,894115,937
Accrued liabilities and deferred income10,8009,600
Total116,561126,716
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts32,85037,360
Other creditors35,000-
Total67,85037,360