Company registration number 10896213 (England and Wales)
ANSTRUTHER REALISATIONS (HOLDINGS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ANSTRUTHER REALISATIONS (HOLDINGS) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ANSTRUTHER REALISATIONS (HOLDINGS) LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
925,618
925,618
Current assets
Debtors
5
56,241
56,241
Cash at bank and in hand
71
63
56,312
56,304
Creditors: amounts falling due within one year
6
(297,851)
(294,251)
Net current liabilities
(241,539)
(237,947)
Net assets
684,079
687,671
Capital and reserves
Called up share capital
7
25,617
25,617
Profit and loss reserves
658,462
662,054
Total equity
684,079
687,671

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 5 August 2025 and are signed on its behalf by:
Mr A Weston
Director
Company registration number 10896213 (England and Wales)
ANSTRUTHER REALISATIONS (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Anstruther Realisations (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 25 Fallowfield, Stanmore, Middlesex, HA7 3DF.

1.1
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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

 

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

1.2
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash at bank and in hand.

ANSTRUTHER REALISATIONS (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

There were no employees in the company during the current or prior year.

3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
925,618
925,618
4
Subsidiaries

Details of the company's subsidiaries at 31 March 2025 are as follows:

ANSTRUTHER REALISATIONS (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
4
Subsidiaries
(Continued)
- 4 -
Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Anstruther Realisations (SMS) Ltd
27 Mortimer Street, London W1T 3BL
Ordinary
100.00
Anstruther Realisations (SJW) Ltd
Wellers Mead, Old Mill ROad, Denham, Uxbride, England UB9 5AS
Ordinary
100.00
Anstruther Realisations Ltd
25 Fallowfield, Stanmore, Middlesex, HA7 3DF
Ordinary
100.00
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
56,241
56,241
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
297,851
294,251
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of 10p each
149,049
149,049
14,905
14,905
Ordinary B of 10p each
53,559
53,559
5,356
5,356
Ordinary C of 10p each
53,560
53,560
5,356
5,356
256,168
256,168
25,617
25,617

All shares have attached to them full voting, dividend and capital distribution (including on winding up) rights: they do not confer any rights of redemption.

ANSTRUTHER REALISATIONS (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
8
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

The following companies are related parties due to being wholly owned subsidiaries of the company:

• Anstruther Realisations Limited

• Anstruther Realisations (SMS) limited

• Anstruther Realisations (SJW) Limited

 

Outstanding balances with the above group members are interest free and repayable on demand.

 

During the year the company paid dividends of £26,600 (2024: £37,100) to its directors and their associates.

9
Control

The ultimate controlling party is A H Weston and L R Weston. due to their jointly controlling majority interest in the ordinary share capital of the company.

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