ACCOUNTS - Final Accounts preparation

Registered number: 15447371

ANTLER INVESTMENTS LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

ANTLER INVESTMENTS LTD

REGISTERED NUMBER: 15447371

BALANCE SHEET

AS AT 31 JANUARY 2025

		31 January 2025
Note		£

Fixed assets
Tangible assets	4		575,000
			575,000
Current assets
Cash at bank and in hand	5	2
		2
Creditors: amounts falling due within one year	6	(189,969)
Net current (liabilities)/assets			(189,967)
Total assets less current liabilities			385,033
Creditors: amounts falling due after more than one year	7		(374,081)

Net assets			10,952

Capital and reserves
Called up share capital	9	100
Fair Value Reserve	10	99,501
Profit and loss account		(88,649)
		10,952

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ANTLER INVESTMENTS LTD

REGISTERED NUMBER: 15447371

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2025

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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 income and retained earnings 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 23 October 2025.

................................................

Barnaby Hunter

Director

The notes on pages 3 to 8 form part of these financial statements.

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ANTLER INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

1.	General information

Antler Investments Ltd is a private company limited by shares, incorporated in England and Wales on 27 January 2024. The principal activity throughout the period was that of letting of own property. The Company started trading on 18 March 2024.

2.Accounting policies

2.1

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:

2.2

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. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

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.

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ANTLER INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

2.Accounting policies (continued)

2.4

Borrowing costs

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

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property

not depreciated

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

2.7

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.

2.8

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.

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ANTLER INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

Employees

	The Company has no employees other than the directors, who did not receive any remuneration.

4.	Tangible fixed assets

		Freehold property
		£
	Cost or valuation
	Additions	475,499
	Revaluations	99,501
	At 31 January 2025	575,000

	Net book value
	At 31 January 2025	575,000

5.	Cash and cash equivalents
		31 January 2025
		£

	Cash at bank and in hand	2
		2

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ANTLER INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

6.	Creditors: Amounts falling due within one year
		31 January 2025
		£

	Bank loans	26,199
	Amounts owed to associated undertakings	111,182
	Other creditors	14,818
	Accruals and deferred income	37,770
		189,969

	The following liabilities were secured:
					31 January 2025
					£


	Bank loans	26,199
		26,199

The bank loans are secured.

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ANTLER INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

7.	Creditors: Amounts falling due after more than one year
		31 January 2025
		£

	Bank loans	374,081
		374,081

	The following liabilities were secured:
					31 January 2025
					£


	Bank loans	374,081
		374,081

The bank loans are secured.

8.	Loans
	Analysis of the maturity of loans is given below:
		31 January 2025
		£

	Amounts falling due within one year
	Bank loans	26,199

	Amounts falling due over 1 year
	Bank loans	374,081

		400,280

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ANTLER INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

9.	Share capital
		31 January 2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1 each	100

Upon incorporation 100 Ordinary £1 shares were issued at par.

10.

Reserves

Fair Value Reserve

The fair value reserve represents the cumulative changes to fair value of the Investment Property since purchase.

11.	Controlling party

The Company is controlled by the director, Barnaby Hunter, by virtue of his shareholding as described in the Director's report.

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