Registered number
11454830
Anathema Limited
Filleted Accounts
30 November 2023
Anathema Limited
Registered number: 11454830
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Investments 3 1,440 1,440
Current assets
Debtors 4 274 102,637
Net current assets 274 102,637
Net assets 1,714 104,077
Capital and reserves
Called up share capital 1,090 1,440
Capital redemption reserve 350 -
Profit and loss account 274 102,637
Shareholder's funds 1,714 104,077
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs K King
Director
Approved by the board on 21 August 2024
Anathema Limited
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
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).
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 0 0
3 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 December 2022 1,440
At 30 November 2023 1,440
4 Debtors 2023 2022
£ £
Other debtors 274 102,637
5 Related party transactions
Stoney Cove Marine Centre Limited - wholly owned subsidiary:

Amount owed by subsidiary as at 30 November 2023 £102,274 (2022 - £102,637).


Stoney Cove Limited - directors in common:

Amount owed to the related party as at 30 November 2023 £102,000 (2022 - £nil).
6 Controlling party
The company is under the control of Mrs K King by virtue of her shareholding.
7 Other information
Anathema Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is:
Stoney Cove
Sapcote Road
Stoney Stanton
Leicestershire
LE9 7DW
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