Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31falseNo description of principal activity22023-04-01falsefalse2falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10048429 2023-04-01 2024-03-31 10048429 2022-04-01 2023-03-31 10048429 2024-03-31 10048429 2023-03-31 10048429 2022-04-01 10048429 2 2023-04-01 2024-03-31 10048429 2 2022-04-01 2023-03-31 10048429 d:CompanySecretary1 2023-04-01 2024-03-31 10048429 d:Director1 2023-04-01 2024-03-31 10048429 d:Director1 2024-03-31 10048429 d:Director2 2023-04-01 2024-03-31 10048429 d:Director2 2024-03-31 10048429 d:RegisteredOffice 2023-04-01 2024-03-31 10048429 e:MotorVehicles 2023-04-01 2024-03-31 10048429 e:MotorVehicles 2024-03-31 10048429 e:MotorVehicles 2023-03-31 10048429 e:MotorVehicles e:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10048429 e:CurrentFinancialInstruments 2024-03-31 10048429 e:CurrentFinancialInstruments 2023-03-31 10048429 e:Non-currentFinancialInstruments 2024-03-31 10048429 e:Non-currentFinancialInstruments 2023-03-31 10048429 e:CurrentFinancialInstruments e:WithinOneYear 2024-03-31 10048429 e:CurrentFinancialInstruments e:WithinOneYear 2023-03-31 10048429 e:Non-currentFinancialInstruments e:AfterOneYear 2024-03-31 10048429 e:Non-currentFinancialInstruments e:AfterOneYear 2023-03-31 10048429 e:Non-currentFinancialInstruments e:BetweenOneTwoYears 2024-03-31 10048429 e:Non-currentFinancialInstruments e:BetweenOneTwoYears 2023-03-31 10048429 e:ShareCapital 2023-04-01 2024-03-31 10048429 e:ShareCapital 2024-03-31 10048429 e:ShareCapital 2022-04-01 2023-03-31 10048429 e:ShareCapital 2023-03-31 10048429 e:ShareCapital 2022-04-01 10048429 e:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 10048429 e:RetainedEarningsAccumulatedLosses 2024-03-31 10048429 e:RetainedEarningsAccumulatedLosses 2 2023-04-01 2024-03-31 10048429 e:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 10048429 e:RetainedEarningsAccumulatedLosses 2023-03-31 10048429 e:RetainedEarningsAccumulatedLosses 2022-04-01 10048429 e:RetainedEarningsAccumulatedLosses 2 2022-04-01 2023-03-31 10048429 d:FRS102 2023-04-01 2024-03-31 10048429 d:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 10048429 d:FullAccounts 2023-04-01 2024-03-31 10048429 d:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10048429 f:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 10048429









ANAGO LTD







UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
ANAGO LTD
 
 
COMPANY INFORMATION


Directors
Mark George Neale (appointed 8 March 2016)
Sandra Jane Neale (appointed 27 October 2016)




Company secretary
No company secretary



Registered number
10048429



Registered office
West Wing Hazells Hall
Everton Road

Sandy

Beds

SG19 2DD





 
ANAGO LTD
 

CONTENTS



Page
Directors' Report
Accountants' Report
1
Profit and Loss Account
2
Statement of Comprehensive Income
3
Balance Sheet
4 - 5
Statement of Changes in Equity
6 - 7
Notes to the Financial Statements
8 - 12

Results and dividends

The loss for the year, after taxation, amounted to £344 (2023 - profit £1,493).

Enter text here - user input

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 26 July 2024 and signed on its behalf.
 





Mark George Neale
Director


 
ANAGO LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ANAGO LTD
FOR THE YEAR ENDED 31 MARCH 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ANAGO LTD for the year ended 31 March 2024 which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants UK (CIMA UK)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

It is your duty to ensure that ANAGO LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of ANAGO LTD. You consider that ANAGO LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of ANAGO LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kolade Andrew Alli ACMA
 
10 Gatcombe Gardens
West End Hampshire
SO18 3NA
26 July 2024
Page 1

 
ANAGO LTD
 
 
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024

2024
2023
Note
£
£

  

Turnover
  
25,534
41,021

Gross profit
  
25,534
41,021

Administrative expenses
  
(25,878)
(39,127)

Operating (loss)/profit
  
(344)
1,894

Tax on (loss)/profit
  
-
(401)

(Loss)/profit for the financial year
  
(344)
1,493

The notes on pages 8 to 12 form part of these financial statements.

Page 2

 
ANAGO LTD
 

STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2024

2024
2023
Note
£
£


(Loss)/profit for the financial year

  

(344)
1,493

Other comprehensive income
  

Total comprehensive income for the year
  
(344)
1,493

The notes on pages 8 to 12 form part of these financial statements.

Page 3

 
ANAGO LTD
REGISTERED NUMBER: 10048429

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,650
1,101

  
4,650
1,101

Current assets
  

Debtors: amounts falling due within one year
 5 
2,380
4,242

Cash at bank and in hand
 6 
1,183
4,360

  
3,563
8,602

Creditors: amounts falling due within one year
 7 
(5,028)
(5,606)

Net current (liabilities)/assets
  
 
 
(1,465)
 
 
2,996

Total assets less current liabilities
  
3,185
4,097

Creditors: amounts falling due after more than one year
 8 
(3,880)
(4,444)

  

Net liabilities
  
(695)
(347)


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
(705)
(357)

  
(695)
(347)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 July 2024.




Mark George Neale
Director

Page 4

 
ANAGO LTD
REGISTERED NUMBER: 10048429
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The notes on pages 8 to 12 form part of these financial statements.

Page 5

 
ANAGO LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2023
10
(357)
(347)


Comprehensive income for the year

Loss for the year

-
(344)
(344)


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
(344)
(344)


Contributions by and distributions to owners

Other movement type 1
-
(4)
(4)


Total transactions with owners
-
(4)
(4)


At 31 March 2024
10
(705)
(695)


The notes on pages 8 to 12 form part of these financial statements.

Page 6

 
ANAGO LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2022
10
55
65


Comprehensive income for the year

Profit for the year

-
1,493
1,493


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
1,493
1,493


Contributions by and distributions to owners

Dividends: Equity capital
-
(2,000)
(2,000)

Other movement type 1
-
95
95


Total transactions with owners
-
(1,905)
(1,905)


At 31 March 2023
10
(357)
(347)


The notes on pages 8 to 12 form part of these financial statements.

Page 7

 
ANAGO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Enter user text here... 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the 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. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 8

 
ANAGO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25%

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.

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

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 9

 
ANAGO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2024
2023
£
£

Wages and salaries
3,024
18,449

3,024
18,449


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Average number of employees
2
2

Page 10

 
ANAGO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


At 1 April 2023
2,000


Additions
5,000



At 31 March 2024

7,000



Depreciation


At 1 April 2023
899


Charge for the year on owned assets
1,451



At 31 March 2024

2,350



Net book value



At 31 March 2024
4,650



At 31 March 2023
1,101


5.


Debtors

2024
2023
£
£


Other debtors
2,380
4,242

2,380
4,242



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,183
4,360

1,183
4,360


Page 11

 
ANAGO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
401

Other creditors
5,028
5,205

5,028
5,606



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
3,880
4,444

3,880
4,444



9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£


Amounts falling due 1-2 years

Other loans
3,880
4,444


3,880
4,444



3,880
4,444


Page 12