Company registration number 14869399 (England and Wales)
ANISA PROPERTY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024
PAGES FOR FILING WITH REGISTRAR
ANISA PROPERTY LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ANISA PROPERTY LTD (REGISTERED NUMBER: 14869399)
BALANCE SHEET
AS AT 31 MAY 2024
31 May 2024
- 1 -
2024
Notes
£
£
Fixed assets
Investment property
4
551,585
Current assets
Debtors
5
61
Cash at bank and in hand
26,983
27,044
Creditors: amounts falling due within one year
6
(560,727)
Net current liabilities
(533,683)
Net assets
17,902
Capital and reserves
Called up share capital
100
Profit and loss reserves
17,802
Total equity
17,902

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 13 February 2025
Mr G Gregory
Director
ANISA PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024
- 2 -
1
Accounting policies
Company information

Anisa Property Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 10 Upper Grosvenor Road, Tunbridge Wells, England, TN1 2EP.

1.1
Reporting period

The company was incorporated on 15 May 2023 and the directors have therefore decided to present a set of accounts which represents a period longer than 12 months.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties at fair value. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover represents rental income receivable.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

ANISA PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2024
2
Judgements and key sources of estimation uncertainty
(Continued)
- 3 -
Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Investment property valuation

Investment property is valued at fair value on the basis of directors' estimates and judgements. Valuations are made on an open market basis by reference to market evidence of transaction prices for similar properties. The director does not consider it necessary to obtain a valuation by an independent valuer.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2024
Number
Total
1
4
Investment property
2024
£
Fair value
At 15 May 2023
-
0
Additions
551,585
At 31 May 2024
551,585

In the opinion of the director, the total value of the investment property held at they year end was £551,585. The fair value of the investment property has been arrived at on the basis of the valuation carried out by the director as described in note 2.

If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2024
£
Cost
551,585
Accumulated depreciation
-
Carrying amount
551,585
ANISA PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2024
- 4 -
5
Debtors
2024
Amounts falling due within one year:
£
Other debtors
61
6
Creditors: amounts falling due within one year
2024
£
Corporation tax
4,176
Other creditors
556,551
560,727
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