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Registered number: 14161461
Anartes Limited
Unaudited Financial Statements
For the Period 1 July 2023 to 31 December 2023
Simpson Associates
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14161461
31 December 2023 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 29,250 32,452
29,250 32,452
CURRENT ASSETS
Debtors 5 12,044 60,100
Cash at bank and in hand 1,890 38,101
13,934 98,201
Creditors: Amounts Falling Due Within One Year 6 (55,684 ) (138,482 )
NET CURRENT ASSETS (LIABILITIES) (41,750 ) (40,281 )
TOTAL ASSETS LESS CURRENT LIABILITIES (12,500 ) (7,829 )
NET LIABILITIES (12,500 ) (7,829 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (12,600 ) (7,929 )
SHAREHOLDERS' FUNDS (12,500) (7,829)
Page 1
Page 2
For the period ending 31 December 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.
On behalf of the board
Mr M C Williams
Director
31/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Anartes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14161461 . The registered office is Bradninch Hall, Castle Street, Exeter, EX4 3PL.
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. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Plant & Machinery 25% reducing balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5 (2023: 4)
5 4
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2023 43,269
Additions 977
As at 31 December 2023 44,246
Depreciation
As at 1 July 2023 10,817
Provided during the period 4,179
As at 31 December 2023 14,996
Net Book Value
As at 31 December 2023 29,250
As at 1 July 2023 32,452
5. Debtors
31 December 2023 30 June 2023
£ £
Due within one year
Trade debtors 10,000 60,000
Other debtors 2,044 100
12,044 60,100
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 30 June 2023
£ £
Trade creditors 34,313 378
Amounts owed to group undertakings 18,769 137,290
Other creditors 2,259 541
Taxation and social security 343 273
55,684 138,482
7. Share Capital
31 December 2023 30 June 2023
£ £
Allotted, Called up and fully paid 100 100
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