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REGISTERED NUMBER: 03176577 (England and Wales)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

ANR MANUFACTURING LIMITED

ANR MANUFACTURING LIMITED (REGISTERED NUMBER: 03176577)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

ANR MANUFACTURING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: N P Wilson
M D Garside





SECRETARY: Mrs M P Wilson





REGISTERED OFFICE: Harben House
Harben Parade
Finchley Road
LONDON
NW3 6LH





REGISTERED NUMBER: 03176577 (England and Wales)





ACCOUNTANTS: KBSP Partners LLP
Chartered Accountants
Harben House
Harben Parade
Finchley Road
LONDON
NW3 6LH

ANR MANUFACTURING LIMITED (REGISTERED NUMBER: 03176577)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 110,128 131,060

CURRENT ASSETS
Stocks 659,146 973,310
Debtors 5 965,347 907,676
Cash at bank 2,232 2,298
1,626,725 1,883,284
CREDITORS
Amounts falling due within one year 6 1,455,086 1,681,859
NET CURRENT ASSETS 171,639 201,425
TOTAL ASSETS LESS CURRENT
LIABILITIES

281,767

332,485

CREDITORS
Amounts falling due after more than one
year

7

(126,170

)

(171,187

)

PROVISIONS FOR LIABILITIES (24,489 ) (22,081 )
NET ASSETS 131,108 139,217

CAPITAL AND RESERVES
Called up share capital 2 2
Capital redemption reserve 1 1
Retained earnings 131,105 139,214
SHAREHOLDERS' FUNDS 131,108 139,217

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

ANR MANUFACTURING LIMITED (REGISTERED NUMBER: 03176577)

BALANCE SHEET - continued
30 APRIL 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 January 2025 and were signed on its behalf by:





N P Wilson - Director


ANR MANUFACTURING LIMITED (REGISTERED NUMBER: 03176577)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

ANR Manufacturing 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.
Short leasehold - Straight line over 10 years
Plant and machinery - 20% Straight line
Fixtures and fittings - 20% Straight line
Motor vehicles - 25% Straight line
Computer equipment - 20% Straight line

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

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss accountProfit 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.


ANR MANUFACTURING LIMITED (REGISTERED NUMBER: 03176577)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 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.

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalent
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2023 - 28 ) .

ANR MANUFACTURING LIMITED (REGISTERED NUMBER: 03176577)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 May 2023 41,916 1,712,426 186,791
Additions - 62,004 -
At 30 April 2024 41,916 1,774,430 186,791
DEPRECIATION
At 1 May 2023 41,916 1,589,007 179,150
Charge for year - 80,804 2,132
At 30 April 2024 41,916 1,669,811 181,282
NET BOOK VALUE
At 30 April 2024 - 104,619 5,509
At 30 April 2023 - 123,419 7,641

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 47,619 11,296 2,000,048
Additions - - 62,004
At 30 April 2024 47,619 11,296 2,062,052
DEPRECIATION
At 1 May 2023 47,619 11,296 1,868,988
Charge for year - - 82,936
At 30 April 2024 47,619 11,296 1,951,924
NET BOOK VALUE
At 30 April 2024 - - 110,128
At 30 April 2023 - - 131,060

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 651,944 612,430
Amounts owed by group undertakings 263,014 263,014
Other debtors 50,389 32,232
965,347 907,676

ANR MANUFACTURING LIMITED (REGISTERED NUMBER: 03176577)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 50,000 50,000
Hire purchase contracts (see note 8) 39,143 55,133
Trade creditors 534,488 695,352
Taxation and social security 174,470 173,507
Other creditors 656,985 707,867
1,455,086 1,681,859

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 70,833 120,833
Hire purchase contracts (see note 8) 55,337 50,354
126,170 171,187

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Gross obligations repayable:
Within one year 46,381 64,121
Between one and five years 67,885 56,681
114,266 120,802

Finance charges repayable:
Within one year 7,238 8,988
Between one and five years 12,548 6,327
19,786 15,315

Net obligations repayable:
Within one year 39,143 55,133
Between one and five years 55,337 50,354
94,480 105,487

Non-cancellable operating leases
2024 2023
£    £   
Within one year - 101,598
Between one and five years - 99,196
- 200,794

ANR MANUFACTURING LIMITED (REGISTERED NUMBER: 03176577)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 120,833 170,833
Hire purchase contracts 94,480 105,487
215,313 276,320

The company's bankers have a fixed and floating charge over the assets of the company.

10. RELATED PARTY DISCLOSURES

There was no trade between this company and its holding company, Bourne End Manufacturing Limited, during the year. However the company pays expenses on behalf of its holding company.
At 30 April 2024 £263,014 (30 April 2024: £263,014) was owed by the parent company. This is an interest free loan and there is no agreement as to repayment.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ANR MANUFACTURING LIMITED


The following reproduces the text of the report prepared for the directors 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 Report of the Directors 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 ANR Manufacturing Limited for the year ended 30 April 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 Board of Directors of ANR Manufacturing Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ANR Manufacturing Limited and state those matters that we have agreed to state to the Board of Directors of ANR Manufacturing Limited, as a body, 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 ANR Manufacturing Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that ANR Manufacturing 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 ANR Manufacturing Limited. You consider that ANR Manufacturing 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 ANR Manufacturing 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.






KBSP Partners LLP
Chartered Accountants
Harben House
Harben Parade
Finchley Road
LONDON
NW3 6LH


23 January 2025