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REGISTERED NUMBER: SC717420 (Scotland)





















Unaudited Financial Statements

For The Year Ended 31 May 2024

for

ANRO Sustainable Ltd

ANRO Sustainable Ltd (Registered number: SC717420)






Contents of the Financial Statements
For The Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANRO Sustainable Ltd

Company Information
For The Year Ended 31 May 2024







DIRECTORS: R Hendry
A Lauder





REGISTERED OFFICE: 1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH





REGISTERED NUMBER: SC717420 (Scotland)





ACCOUNTANTS: Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH

ANRO Sustainable Ltd (Registered number: SC717420)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,377 1,722

CURRENT ASSETS
Debtors 5 2,438 18,644
Cash at bank 708 9,105
3,146 27,749
CREDITORS
Amounts falling due within one year 6 10,543 28,912
NET CURRENT LIABILITIES (7,397 ) (1,163 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(6,020

)

559

PROVISIONS FOR LIABILITIES 7 - 327
NET (LIABILITIES)/ASSETS (6,020 ) 232

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (6,120 ) 132
SHAREHOLDERS' FUNDS (6,020 ) 232

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ANRO Sustainable Ltd (Registered number: SC717420)

Balance Sheet - continued
31 May 2024


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 Board of Directors and authorised for issue on 10 September 2024 and were signed on its behalf by:





R Hendry - Director


ANRO Sustainable Ltd (Registered number: SC717420)

Notes to the Financial Statements
For The Year Ended 31 May 2024

1. STATUTORY INFORMATION

ANRO Sustainable Ltd is a private company, limited by shares , registered in Scotland. 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.

The accounts have been prepared on a going concern basis on the understanding that the company will continue to be financially supported by its creditors.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Computer equipment - 20% on reducing balance

Financial instruments
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.

Creditors
Short term trade 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.

Cash and Bank Balances
Cash and bank balances are measured at the transaction price.

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.


ANRO Sustainable Ltd (Registered number: SC717420)

Notes to the Financial Statements - continued
For The Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 June 2023
and 31 May 2024 2,152
DEPRECIATION
At 1 June 2023 430
Charge for year 345
At 31 May 2024 775
NET BOOK VALUE
At 31 May 2024 1,377
At 31 May 2023 1,722

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors - 354
Other debtors 2,438 18,290
2,438 18,644

ANRO Sustainable Ltd (Registered number: SC717420)

Notes to the Financial Statements - continued
For The Year Ended 31 May 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 947 693
Taxation and social security - 13,003
Other creditors 9,596 15,216
10,543 28,912

7. PROVISIONS FOR LIABILITIES
31.5.24 31.5.23
£    £   
Deferred tax - 327

Deferred
tax
£   
Balance at 1 June 2023 327
Provided during year (327 )
Balance at 31 May 2024 -

8. RELATED PARTY DISCLOSURES

As at 31/05/2024, ANRO Sustainable Ltd owed £4.993 to AJLR Ltd. ANRO Sustainable Ltd is a subsidiary of AJLR Ltd. This loan is provided interest free and has no fixed repayment terms.
As at 31/05/2024, ANRO Sustainable Ltd owed £4,603 to RACE Holdings Ltd. ANRO Sustainable Ltd is a subsidiary of Race Holdings Ltd. This loan is provided interest free and has no fixed repayment terms.