REGISTERED NUMBER: 14558501 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Anaiva Entertainment Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M McCabe

REGISTERED OFFICE:

42 Ickwell Road

Northill

Biggleswade

Bedfordshire

SG18 9AB

REGISTERED NUMBER:

14558501 (England and Wales)

ACCOUNTANTS:

Onyx Management Accounting Ltd

42 Ickwell Road

Northill

Biggleswade

Bedfordshire

SG18 9AB

FIXED ASSETS

Tangible assets

4

64,674

63,001

CURRENT ASSETS

Debtors

5

147,212

96,022

Cash at bank

349,363

149,732

496,575

245,754

CREDITORS

Amounts falling due within one year

6

232,488

157,380

NET CURRENT ASSETS

264,087

88,374

TOTAL ASSETS LESS CURRENT LIABILITIES

328,761

151,375

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

328,661

151,275

SHAREHOLDERS' FUNDS

328,761

151,375

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 September 2025 and were signed by:

M McCabe - Director

1.	STATUTORY INFORMATION

Anaiva Entertainment 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.

Plant and machinery etc

-

33% on cost and 1% on reducing balance

Taxation

Taxation for the year 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.

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.

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 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

64,528

Additions

3,574

At 31 December 2024

68,102

DEPRECIATION

At 1 January 2024

1,527

Charge for year

1,901

At 31 December 2024

3,428

NET BOOK VALUE

At 31 December 2024

64,674

At 31 December 2023

63,001

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

86,188

84,271

Other debtors

61,024

11,751

147,212

96,022

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

-

1,031

Taxation and social security

218,399

122,372

Other creditors

14,089

33,977

232,488

157,380

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the director, Milo McCabe was owed £3786 (2023: £31,381) by the company. The loan was provided interest-free and is repayable on demand.