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Registered number: 04678223
Anglia Battery And Filter Co Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Clouders (Audit & Accounts) Ltd
Charter House, 103-105 Leigh Road
Leigh-On-Sea
Essex
SS9 1JL
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Signed
15/07/2025
Clouders (Audit & Accounts) Ltd
Chartered Certified Accountants
Charter House, 103-105 Leigh Road
Leigh-On-Sea
Essex
SS9 1JL
Page 1
Page 2
Balance Sheet
Registered number: 04678223
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 48,271 51,423
48,271 51,423
CURRENT ASSETS
Stocks 5 110,000 71,000
Debtors 6 23,003 23,742
Cash at bank and in hand 11,646 6,655
144,649 101,397
Creditors: Amounts Falling Due Within One Year 7 (111,933 ) (97,793 )
NET CURRENT ASSETS (LIABILITIES) 32,716 3,604
TOTAL ASSETS LESS CURRENT LIABILITIES 80,987 55,027
Creditors: Amounts Falling Due After More Than One Year 8 (8,333 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,414 ) (1,414 )
NET ASSETS 71,240 53,613
CAPITAL AND RESERVES
Called up share capital 9 300 300
Profit and Loss Account 70,940 53,313
SHAREHOLDERS' FUNDS 71,240 53,613
Page 2
Page 3
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Nicole Jackson
Director
15/07/2025
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Anglia Battery And Filter Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04678223 . The registered office is Charter House, 103-105 Leigh Road, Leigh-On-Sea, Essex, SS9 1JL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 3)
5 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 6,809 31,310 25,354 63,473
Additions 3,732 - 7,042 10,774
As at 31 March 2025 10,541 31,310 32,396 74,247
Depreciation
As at 1 April 2024 3,663 3,696 4,691 12,050
Provided during the period 1,564 6,903 5,459 13,926
As at 31 March 2025 5,227 10,599 10,150 25,976
Net Book Value
As at 31 March 2025 5,314 20,711 22,246 48,271
As at 1 April 2024 3,146 27,614 20,663 51,423
Page 5
Page 6
5. Stocks
2025 2024
£ £
Stock 110,000 71,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 23,003 13,758
Other debtors - 8,010
Net wages - 1,974
23,003 23,742
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 81,566 57,771
Bank loans and overdrafts 8,333 -
Corporation tax 9,203 345
Other taxes and social security 1,240 3,931
VAT 9,299 2,205
Other creditors - 34
Accrued expenses 1,890 2,513
Director's loan account 402 30,994
111,933 97,793
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 8,333 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
Page 6
Page 7
10. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 18,000 5,000
Page 7