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REGISTERED NUMBER: 09655133 (England and Wales)













Unaudited Financial Statements for the Year Ended 30 June 2024

for

Aniston Limited

Aniston Limited (Registered number: 09655133)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Aniston Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: S Jones





SECRETARY: N Murray





REGISTERED OFFICE: Camelia
Malborough
Kingsbridge
Devon
TQ7 3RR





REGISTERED NUMBER: 09655133 (England and Wales)





ACCOUNTANTS: Wilkes Tranter & Co Limited
Brook House
Moss Grove
Kingswinford
West Midlands
DY6 9HS

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Aniston Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aniston Limited for the year ended 30 June 2024 which comprise the Profit and Loss Account, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Aniston Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aniston Limited and state those matters that we have agreed to state to the director of Aniston Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aniston Limited and its director for our work or for this report.

It is your duty to ensure that Aniston Limited 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 profit of Aniston Limited. You consider that Aniston Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aniston Limited. 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.






Wilkes Tranter & Co Limited
Brook House
Moss Grove
Kingswinford
West Midlands
DY6 9HS


16 September 2024

Aniston Limited (Registered number: 09655133)

Balance Sheet
30 June 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,039,084 411,605

CURRENT ASSETS
Stocks 659,195 670,313
Debtors 5 613,758 649,675
Cash at bank and in hand 14,690 30,139
1,287,643 1,350,127
CREDITORS
Amounts falling due within one year 6 (707,292 ) (606,228 )
NET CURRENT ASSETS 580,351 743,899
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,619,435

1,155,504

CREDITORS
Amounts falling due after more than one
year

7

(74,484

)

(39,033

)

PROVISIONS FOR LIABILITIES (14,516 ) (4,521 )
NET ASSETS 1,530,435 1,111,950

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,530,434 1,111,949
1,530,435 1,111,950

Aniston Limited (Registered number: 09655133)

Balance Sheet - continued
30 June 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2024 and were signed by:





S R Jones - Director


Aniston Limited (Registered number: 09655133)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Aniston Limited is a private company, limited by shares , registered in England and Wales. 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.

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 each asset over its estimated useful life.
Freehold property - Nil
Fixtures, fittings and equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Aniston Limited (Registered number: 09655133)

Notes to the Financial Statements - continued
for the Year Ended 30 June 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 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
Freehold and Motor
property equipment vehicles Totals
£    £    £    £   
COST
At 1 July 2023 393,520 2,149 22,500 418,169
Additions 587,500 - 66,967 654,467
Disposals - - (22,500 ) (22,500 )
At 30 June 2024 981,020 2,149 66,967 1,050,136
DEPRECIATION
At 1 July 2023 - 1,408 5,156 6,564
Charge for year - 186 9,458 9,644
Eliminated on disposal - - (5,156 ) (5,156 )
At 30 June 2024 - 1,594 9,458 11,052
NET BOOK VALUE
At 30 June 2024 981,020 555 57,509 1,039,084
At 30 June 2023 393,520 741 17,344 411,605

Aniston Limited (Registered number: 09655133)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 43,422 22,947
Other debtors 570,336 626,728
613,758 649,675

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,617 6,617
Hire purchase contracts 24,044 -
Trade creditors 165,161 135,340
Taxation and social security 136,900 70,531
Other creditors 374,570 393,740
707,292 606,228

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 29,031 34,587
Hire purchase contracts 27,223 -
Amounts owed to group undertakings 18,230 4,446
74,484 39,033