IRIS Accounts Production v24.3.2.46 05005443 Board of Directors 31.3.23 29.3.24 29.3.24 14.3.25 false true false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh050054432023-03-30050054432024-03-29050054432023-03-312024-03-29050054432022-03-30050054432022-03-312023-03-30050054432023-03-3005005443ns15:EnglandWales2023-03-312024-03-2905005443ns14:PoundSterling2023-03-312024-03-2905005443ns10:Director12023-03-312024-03-2905005443ns10:PrivateLimitedCompanyLtd2023-03-312024-03-2905005443ns10:SmallEntities2023-03-312024-03-2905005443ns10:Audited2023-03-312024-03-2905005443ns10:SmallCompaniesRegimeForDirectorsReport2023-03-312024-03-2905005443ns10:SmallCompaniesRegimeForAccounts2023-03-312024-03-2905005443ns10:FullAccounts2023-03-312024-03-2905005443ns10:OrdinaryShareClass12023-03-312024-03-2905005443ns10:Director22023-03-312024-03-2905005443ns10:CompanySecretary12023-03-312024-03-2905005443ns10:RegisteredOffice2023-03-312024-03-2905005443ns5:CurrentFinancialInstruments2024-03-2905005443ns5:CurrentFinancialInstruments2023-03-3005005443ns5:ShareCapital2024-03-2905005443ns5:ShareCapital2023-03-3005005443ns5:RetainedEarningsAccumulatedLosses2024-03-2905005443ns5:RetainedEarningsAccumulatedLosses2023-03-3005005443ns5:PlantMachinery2023-03-312024-03-2905005443ns5:PlantMachinery2023-03-3005005443ns5:PlantMachinery2024-03-2905005443ns5:PlantMachinery2023-03-3005005443ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-2905005443ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3005005443ns10:OrdinaryShareClass12024-03-29
REGISTERED NUMBER: 05005443 (England and Wales)















Financial Statements for the Period 31 March 2023 to 29 March 2024

for

Anaster Limited

Anaster Limited (Registered number: 05005443)






Contents of the Financial Statements
for the Period 31 March 2023 to 29 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Anaster Limited

Company Information
for the Period 31 March 2023 to 29 March 2024







DIRECTORS: R Roberts
M Khurshid





SECRETARY: R Roberts





REGISTERED OFFICE: 46 Fountain Street
Manchester
M2 2BE





REGISTERED NUMBER: 05005443 (England and Wales)





AUDITORS: Lucas Reis Ltd
Chartered Accountants
Lansdowne House
85 Buxton Road
Stockport
Cheshire
SK2 6LR

Anaster Limited (Registered number: 05005443)

Balance Sheet
29 March 2024

29.3.24 30.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 50,223 6,184

CURRENT ASSETS
Stocks 58,971 71,964
Debtors 5 1,768,592 1,716,087
Cash at bank and in hand 82,042 63,090
1,909,605 1,851,141
CREDITORS
Amounts falling due within one year 6 1,227,249 976,492
NET CURRENT ASSETS 682,356 874,649
TOTAL ASSETS LESS CURRENT
LIABILITIES

732,579

880,833

PROVISIONS FOR LIABILITIES - 1,175
NET ASSETS 732,579 879,658

CAPITAL AND RESERVES
Called up share capital 7 40,000 40,000
Retained earnings 692,579 839,658
SHAREHOLDERS' FUNDS 732,579 879,658

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 14 March 2025 and were signed on its behalf by:





R Roberts - Director


Anaster Limited (Registered number: 05005443)

Notes to the Financial Statements
for the Period 31 March 2023 to 29 March 2024

1. STATUTORY INFORMATION

Anaster 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.

The company's principal place of business is Durton Lane, Preston, PR3 5LD.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts. Turnover is included when the work is performed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 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 period 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.


Anaster Limited (Registered number: 05005443)

Notes to the Financial Statements - continued
for the Period 31 March 2023 to 29 March 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 period 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.

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.

Employee benefits
The cost of any unused holiday entitlement and of holidays taken in advance is recognised in the period in which the employees services are rendered.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 50 (2023 - 51 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 March 2023 13,788
Additions 60,780
At 29 March 2024 74,568
DEPRECIATION
At 31 March 2023 7,604
Charge for period 16,741
At 29 March 2024 24,345
NET BOOK VALUE
At 29 March 2024 50,223
At 30 March 2023 6,184

Anaster Limited (Registered number: 05005443)

Notes to the Financial Statements - continued
for the Period 31 March 2023 to 29 March 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.3.24 30.3.23
£    £   
Trade debtors 689,440 1,035,944
Amounts owed by group undertakings 1,045,459 657,959
Other debtors 33,693 22,184
1,768,592 1,716,087

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.3.24 30.3.23
£    £   
Trade creditors 74,160 84,549
Amounts owed to group undertakings 440,296 391,621
Taxation and social security 27,690 24,522
Other creditors 685,103 475,800
1,227,249 976,492

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.3.24 30.3.23
value: £    £   
40,000 Ordinary £1 40,000 40,000

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Sarah Reis (Senior Statutory Auditor)
Lucas Reis Ltd Lucas Reis Ltd

9. RELATED PARTY DISCLOSURES

M Khurshid
A director of the company.


Included within other creditors is a loan of £123,481 (2023: £7,492). No interest has been charged.

Salram Ltd

A subsidiary of the parent company, Spencross Ltd.


Heat and Light of £44,775 (2023: £52,693) were recharged from Salram Ltd. As at 31/3/24 £440,296 (2023: £391,621) was included in creditors due to Salram Ltd.

Anaster Limited (Registered number: 05005443)

Notes to the Financial Statements - continued
for the Period 31 March 2023 to 29 March 2024

9. RELATED PARTY DISCLOSURES - continued

Spencross Ltd

The parent company.


During the year the Spencross Ltd charged the company licence fees of £150,000 (2023: £150,000).

Included in other creditors is an amount due to Spencross Ltd of £442,500 (2023: £292,500).

As at 31/3/23 Spencross Ltd owed £1,045,459 (2023: £657,959) to Anaster Ltd.

Registered Office Address of Spencross Ltd: 46 Fountain Street, Manchester, M2 2BE.