REGISTERED NUMBER: 08091320 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2024

FOR

ANII TRADING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

S Vij

Mrs. S Vij

Registered office:

10 Park Place

Manchester

Lancashire

M4 4EY

Registered number:

08091320 (England and Wales)

Accountants:

DBF Associates

Chartered Accountants

South Cheetham B C

10 Park Place

Manchester

Lancashire

M4 4EY

Fixed assets

Tangible assets

4

5,961

7,948

Investments

5

103,880

103,880

109,841

111,828

Current assets

Stocks

55,697

85,964

Debtors

6

509,785

632,271

Cash in hand

247,339

342,443

812,821

1,060,678

Creditors

Amounts falling due within one year

7

259,806

501,685

Net current assets

553,015

558,993

Total assets less current liabilities

662,856

670,821

Creditors

Amounts falling due after more than one year

8

22,850

33,501

Net assets

640,006

637,320

Capital and reserves

Called up share capital

9

200

200

Retained earnings

639,806

637,120

Shareholders' funds

640,006

637,320

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th September 2025 and were signed on its behalf by:

Mrs. S Vij - Director

S Vij - Director

1.	Statutory information

Anii Trading Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	Employees and directors

The average number of employees during the year was 4 (2023 - 4 ) .

4.	Tangible fixed assets

Equipment

£

Cost

At 1st December 2023

and 30th November 2024

15,971

Depreciation

At 1st December 2023

8,023

Charge for year

1,987

At 30th November 2024

10,010

Net book value

At 30th November 2024

5,961

At 30th November 2023

7,948

5.	Fixed asset investments

Other

investments

£

Cost

At 1st December 2023

and 30th November 2024

103,880

Net book value

At 30th November 2024

103,880

At 30th November 2023

103,880

6.

Debtors

2024

2023

£

£

Amounts falling due within one year:

Trade debtors

445,912

578,196

Other debtors

62,298

-

508,210

578,196

Amounts falling due after more than one year:

Other debtors

1,575

54,075

Aggregate amounts

509,785

632,271

7.

Creditors: amounts falling due within one year

2024

2023

£

£

Trade creditors

169,770

311,620

Taxation and social security

38,700

105,126

Other creditors

51,336

84,939

259,806

501,685

8.

Creditors: amounts falling due after more than one year

2024

2023

£

£

Bank loans

22,850

33,501

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

22,850

33,501

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

200

Ordianry

1

200

200