Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312023-09-01- Renting and operating of Housing Association real estatefalse2true2falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05539219 2023-09-01 2024-08-31 05539219 2022-09-01 2023-08-31 05539219 2024-08-31 05539219 2023-08-31 05539219 c:Director1 2023-09-01 2024-08-31 05539219 d:FreeholdInvestmentProperty 2024-08-31 05539219 d:FreeholdInvestmentProperty 2023-08-31 05539219 d:CurrentFinancialInstruments 2024-08-31 05539219 d:CurrentFinancialInstruments 2023-08-31 05539219 d:Non-currentFinancialInstruments 2024-08-31 05539219 d:Non-currentFinancialInstruments 2023-08-31 05539219 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05539219 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 05539219 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 05539219 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 05539219 d:ShareCapital 2024-08-31 05539219 d:ShareCapital 2023-08-31 05539219 d:InvestmentPropertiesRevaluationReserve 2023-09-01 2024-08-31 05539219 d:InvestmentPropertiesRevaluationReserve 2024-08-31 05539219 d:InvestmentPropertiesRevaluationReserve 2023-08-31 05539219 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 05539219 d:RetainedEarningsAccumulatedLosses 2024-08-31 05539219 d:RetainedEarningsAccumulatedLosses 2023-08-31 05539219 c:FRS102 2023-09-01 2024-08-31 05539219 c:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 05539219 c:FullAccounts 2023-09-01 2024-08-31 05539219 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 05539219 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 05539219










ANJU CAPITAL INVESTMENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
ANJU CAPITAL INVESTMENTS LIMITED
 

CONTENTS



Page
Accountants' Report
 
 
1
Balance Sheet
 
 
2 - 3
Notes to the Financial Statements
 
 
4 - 7


 
ANJU CAPITAL INVESTMENTS LIMITED
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ANJU CAPITAL INVESTMENTS LIMITED
FOR THE YEAR ENDED 31 AUGUST 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Anju Capital Investments Limited for the year ended 31 August 2024 which comprise the 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 at https://www.icaew.com /regulation.

This report is made solely to the director of Anju Capital Investments Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Anju Capital Investments Limited and state those matters that we have agreed to state to the director of Anju Capital Investments Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Anju Capital Investments Limited and its director for our work or for this report. 

It is your duty to ensure that Anju Capital Investments 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 Anju Capital Investments Limited. You consider that Anju Capital Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Anju Capital Investments 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.

  


BAGINSKY COHEN
CHARTERED ACCOUNTANTS
930 HIGH ROAD
LONDON
N12 9RT
2 April 2025
Page 1

 
ANJU CAPITAL INVESTMENTS LIMITED
REGISTERED NUMBER: 05539219

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2024
2023
2023
Note
£
£
£
£

FIXED ASSETS
  

Investment property
 3 
875,000
875,000

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
1,000
1,000

Cash at bank and in hand
 5 
2,514
1,866

  
3,514
2,866

Creditors: amounts falling due within one year
 6 
(6,923)
(6,533)

NET CURRENT LIABILITIES
  
 
 
(3,409)
 
 
(3,667)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
871,591
871,333

Creditors: amounts falling due after more than one year
 7 
(329,802)
(345,655)

  
541,789
525,678

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(65,186)
(65,186)

NET ASSETS
  
476,603
460,492


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Investment property revaluation reserve
 8 
260,742
260,742

Profit and loss account
 8 
215,761
199,650

  
476,603
460,492


Page 2

 
ANJU CAPITAL INVESTMENTS LIMITED
REGISTERED NUMBER: 05539219

BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 April 2025.



JULIE BEKKER
Director

Page 3

 
ANJU CAPITAL INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.ACCOUNTING POLICIES

 
1.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

  
1.2

REVENUE

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
1.3

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
1.4

BORROWING COSTS

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
1.5

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 4

 
ANJU CAPITAL INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.ACCOUNTING POLICIES (CONTINUED)

 
1.6

INVESTMENT PROPERTY

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
1.7

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.8

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are 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.

 
1.9

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
1.10

PROVISIONS FOR LIABILITIES

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
1.11

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


2.


EMPLOYEES




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
ANJU CAPITAL INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

3.


INVESTMENT PROPERTY


Freehold investment property

£



VALUATION


At 1 September 2023
875,000



AT 31 AUGUST 2024
875,000

The 2024 valuations were made by the director, on an open market value for existing use basis.


2024
2023
£
£


At cost
549,072
549,072

At valuation
325,928
325,928

875,000
875,000


4.


DEBTORS

2024
2023
£
£


Trade debtors
750
1,000

Other debtors
250
-



5.


CASH AND CASH EQUIVALENTS

2024
2023
£
£

Cash at bank and in hand
2,514
1,866



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Corporation tax
4,249
3,952

Accruals and deferred income
2,674
2,581

6,923
6,533


Page 6

 
ANJU CAPITAL INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Shareholders loans
329,802
345,655



8.


RESERVES

Investment property revaluation reserve

Investment properties are carried at fair value with changes at each reporting date recognised in profit or loss. The revaluation reserve in a non distributable reserve to reflect the unrealised gains over and above the cost of investment properties less deferred tax arising on the gains.

Profit & loss account

This includes all current and prior period retained profits and losses.


Page 7