0 false false false false false false false false false true false false false false false false No description of principal activity 2023-01-01 Sage Accounts Production Advanced 2021 - FRS102_2021 xbrli:pure xbrli:shares iso4217:EUR 06740415 2023-01-01 2023-12-31 06740415 2023-12-31 06740415 2022-12-31 06740415 bus:Director2 2023-01-01 2023-12-31 06740415 bus:Director3 2023-01-01 2023-12-31 06740415 core:WithinOneYear 2023-12-31 06740415 core:WithinOneYear 2022-12-31 06740415 core:ShareCapital 2023-12-31 06740415 core:ShareCapital 2022-12-31 06740415 core:SharePremium 2023-12-31 06740415 core:SharePremium 2022-12-31 06740415 core:CapitalRedemptionReserve 2023-12-31 06740415 core:CapitalRedemptionReserve 2022-12-31 06740415 core:RetainedEarningsAccumulatedLosses 2023-12-31 06740415 core:RetainedEarningsAccumulatedLosses 2022-12-31 06740415 bus:SmallEntities 2023-01-01 2023-12-31 06740415 bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 06740415 bus:FullAccounts 2023-01-01 2023-12-31 06740415 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 06740415 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31
COMPANY REGISTRATION NUMBER: 06740415
Anatron Limited
Filleted Unaudited Financial Statements
31 December 2023
Anatron Limited
Statement of Financial Position
31 December 2023
2023
2022
Note
Current assets
Debtors
4
592,408
501,794
Investments
5
2,901,834
2,816,596
Cash at bank and in hand
75,663
749,282
------------
------------
3,569,905
4,067,672
Creditors: amounts falling due within one year
6
741,971
1,141,650
------------
------------
Net current assets
2,827,934
2,926,022
------------
------------
Total assets less current liabilities
2,827,934
2,926,022
------------
------------
Net assets
2,827,934
2,926,022
------------
------------
Capital and reserves
Called up share capital
77,609
77,609
Share premium account
719,912
719,912
Capital redemption reserve
1,473
1,473
Profit and loss account
2,028,940
2,127,028
------------
------------
Shareholders funds
2,827,934
2,926,022
------------
------------
These financial statements have been prepared and delivered 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'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Anatron Limited
Statement of Financial Position (continued)
31 December 2023
These financial statements were approved by the board of directors and authorised for issue on 16 April 2024 , and are signed on behalf of the board by:
Mr Paul Tsouloufris
Mr Emmanouil Tsouloufris
Director
Director
Company registration number: 06740415
Anatron Limited
Notes to the Financial Statements
Year ended 31 December 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Jubilee House, Townsend Lane, London, NW9 8TZ.
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.
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.
Financial instruments
A financial asset or a financial liability is recognised only when the company 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. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
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.
4. Debtors
2023
2022
Other debtors
592,408
501,794
---------
---------
5. Investments
2023
2022
Investments- Zillions
1,393,633
1,393,633
Fairy Nails
1,502,163
1,422,163
EuroBeauty
6,038
800
------------
------------
2,901,834
2,816,596
------------
------------
6. Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
19
Other creditors
741,971
1,141,631
---------
------------
741,971
1,141,650
---------
------------