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Unaudited Financial Statements for the Year Ended 31 December 2023

for


Anjo Investments Limited


Anjo Investments Limited (Registered number: 06282812)







Contents of the Financial Statements

for the Year Ended 31 December 2023





Page



Company Information  

1



Balance Sheet  

2



Notes to the Financial Statements  

3




Anjo Investments Limited


Company Information

for the Year Ended 31 December 2023









DIRECTOR:

GJ Boeschoten







SECRETARY:








REGISTERED OFFICE:

9 Urban Hive


Theydon Road


Clapton


London


E5 9BQ







REGISTERED NUMBER:

06282812 (England and Wales)







ACCOUNTANTS:

Peter Upton


Bridge House


2 Bridge Avenue


Maidenhead


Berkshire


SL6 1RR


Anjo Investments Limited (Registered number: 06282812)


Balance Sheet

31 December 2023



31.12.23

31.12.22



Notes

£   

£   

£   

£   


FIXED ASSETS

Investment property

4

1,263,556


1,238,780




CURRENT ASSETS

Cash at bank

67,797


6,283




CREDITORS

Amounts falling due within one year

5

148,318


135,631



NET CURRENT LIABILITIES

(80,521

)

(129,348

)


TOTAL ASSETS LESS CURRENT

LIABILITIES

1,183,035


1,109,432




CREDITORS

Amounts falling due after more than one year

6

205,000


205,000



NET ASSETS

978,035


904,432




CAPITAL AND RESERVES

Called up share capital

7

35,000


35,000



Fair value reserve

8

442,303


417,527



Retained earnings

8

500,732


451,905



SHAREHOLDERS' FUNDS

978,035


904,432




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


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

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 9 April 2024 and were signed by:






GJ Boeschoten - Director



Anjo Investments Limited (Registered number: 06282812)


Notes to the Financial Statements

for the Year Ended 31 December 2023


1.

STATUTORY INFORMATION



Anjo Investments 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.    



Related party exemption


The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.



Turnover


Turnover represents rent receivable, net of value added tax.



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.


Financial instruments

The company only has financial assets and liabilities of a kind that qualify as basic financial instruments,which are initially recognised at transaction value and subsequently measured at their settlement value.


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 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 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.

3.

EMPLOYEES AND DIRECTORS



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


Anjo Investments Limited (Registered number: 06282812)


Notes to the Financial Statements - continued

for the Year Ended 31 December 2023


4.

INVESTMENT PROPERTY


Total

£   



FAIR VALUE


At 1 January 2023

1,238,780




Revaluations

24,776




At 31 December 2023

1,263,556




NET BOOK VALUE


At 31 December 2023

1,263,556




At 31 December 2022

1,238,780





Investment property was valued by the director at open market value in December 2023. If the property is sold at that value, then tax of £45,156 (2022 £29,611) would be payable.


5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR



31.12.23


31.12.22

£   

£   



Preference shares

125,000


125,000




Amounts owed to group undertakings

10,442


-




Tax

12,234


10,001




Other creditors

642


630



148,318


135,631




The £1 Redeemable Preference shares are non-voting, nil dividend shares, redeemable at one month's notice by the company or by the shareholder.

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR



31.12.23


31.12.22

£   

£   



Amounts owed to group undertakings

205,000


205,000




£205,000 is repayable on 31 March 2026 and is secured by a legal charge over the property owned by the company.

7.

CALLED UP SHARE CAPITAL



Allotted, issued and fully paid:


Number:

Class:

Nominal

31.12.23


31.12.22


value:

£   

£   



35,000

Ordinary

£1

35,000


35,000




The £1 Redeemable Preference shares are non-voting, nil dividends shares, redeemable at one month's notice by the company or by the shareholder.

8.

RESERVES


Fair



Retained


value



earnings


reserve


Totals

£   

£   

£   




At 1 January 2023

451,905


417,527


869,432




Profit for the year

73,603


73,603




Property revaluation

(24,776

)

24,776


-




At 31 December 2023

500,732


442,303


943,035




Anjo Investments Limited (Registered number: 06282812)


Notes to the Financial Statements - continued

for the Year Ended 31 December 2023


9.

ULTIMATE CONTROLLING PARTY



The company is a 100% subsidiary of Adot BV, a company incorporated in the Netherlands, and its ultimate parent company is Katsjo BV, also a company incorporated in the Netherlands.  The ultimate controller is Mr GJ Boeschoten, as a result of his shareholding in Katsjo BV.