Anthar Limited 09093014 false 2023-04-01 2024-03-31 2024-03-31 The principal activity of the company is to receive dividend income from its subsidiary company, Rollaclad Ltd (02476203) Digita Accounts Production Advanced 6.30.9574.0 true false 09093014 2023-04-01 2024-03-31 09093014 2024-03-31 09093014 bus:OrdinaryShareClass1 2024-03-31 09093014 bus:OrdinaryShareClass2 2024-03-31 09093014 bus:OrdinaryShareClass3 2024-03-31 09093014 bus:OrdinaryShareClass4 2024-03-31 09093014 bus:OrdinaryShareClass5 2024-03-31 09093014 core:CurrentFinancialInstruments 2024-03-31 09093014 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 09093014 core:Non-currentFinancialInstruments 2024-03-31 09093014 bus:SmallEntities 2023-04-01 2024-03-31 09093014 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 09093014 bus:FilletedAccounts 2023-04-01 2024-03-31 09093014 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 09093014 bus:RegisteredOffice 2023-04-01 2024-03-31 09093014 bus:CompanySecretaryDirector1 2023-04-01 2024-03-31 09093014 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 09093014 bus:OrdinaryShareClass2 2023-04-01 2024-03-31 09093014 bus:OrdinaryShareClass3 2023-04-01 2024-03-31 09093014 bus:OrdinaryShareClass4 2023-04-01 2024-03-31 09093014 bus:OrdinaryShareClass5 2023-04-01 2024-03-31 09093014 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09093014 core:OtherRelatedParties 2023-04-01 2024-03-31 09093014 countries:UnitedKingdom 2023-04-01 2024-03-31 09093014 core:CostValuation core:Non-currentFinancialInstruments 2023-03-31 09093014 2022-04-01 2023-03-31 09093014 2023-03-31 09093014 bus:OrdinaryShareClass1 2023-03-31 09093014 bus:OrdinaryShareClass2 2023-03-31 09093014 bus:OrdinaryShareClass3 2023-03-31 09093014 bus:OrdinaryShareClass4 2023-03-31 09093014 bus:OrdinaryShareClass5 2023-03-31 09093014 core:CurrentFinancialInstruments 2023-03-31 09093014 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 09093014 core:Non-currentFinancialInstruments 2023-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09093014

Anthar Limited

Filleted Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 31 March 2024

 

Anthar Limited

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 6

 

Anthar Limited

Company Information


 

Director

Mr J M Harris

Company secretary

Mr J M Harris

Registered office

Glynderwen
63 Pwllmelin Road
Llandaff
Cardiff
CF5 2NG

Accountants

HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
South Wales
NP10 8FY

 

Anthar Limited

(Registration number: 09093014)
Abridged Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

4

137,915

137,915

Current assets

 

Debtors

100

100

Cash at bank and in hand

 

422

422

 

522

522

Creditors: Amounts falling due within one year

(138,125)

(138,212)

Net current liabilities

 

(137,603)

(137,690)

Net assets

 

312

225

Capital and reserves

 

Called up share capital

5

100

100

Retained earnings

212

125

Shareholders' funds

 

312

225

 

Anthar Limited

(Registration number: 09093014)
Abridged Balance Sheet as at 31 March 2024

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 September 2024
 

.........................................

Mr J M Harris
Company secretary and director

 

Anthar Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Glynderwen
63 Pwllmelin Road
Llandaff
Cardiff
CF5 2NG

These financial statements were authorised for issue by the director on 19 September 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

 

Anthar Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2024

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

Anthar Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2024

4

Investments

Total
£

Cost or valuation

At 1 April 2023

137,915

Provision

Carrying amount

At 31 March 2024

137,915

At 31 March 2023

137,915

5

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

95

95

95

95

A Ordinary of £1 each

1

1

1

1

B Ordinary of £1 each

1

1

1

1

C Ordinary of £1 each

2

2

2

2

D Ordinary of £1 each

1

1

1

1

100

100

100

100

6

Related party transactions

Summary of transactions with other related parties

During the year, Anthar Limited received interest free, unsecured, repayable on demand loans from Rollaclad Limited. At the balance sheet date the amount due to Rollaclad Limited was £138,050 (2023 - £138,150). Also during the year, Anthar Limited received dividends from Rollaclad Limited totalling £100 (2023 - £50).