REGISTERED NUMBER: 08934017 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ANTON SMITH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A J Smith

REGISTERED OFFICE:

13 Castlebridge Office

Kirtley Drive

Nottingham

NG7 1UT

REGISTERED NUMBER:

08934017 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way,

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Intangible assets

4

39,999

28,332

Property, plant and equipment

5

514

686

40,513

29,018

CURRENT ASSETS

Debtors

6

236,005

184,220

Cash at bank

12,825

16,770

248,830

200,990

CREDITORS

Amounts falling due within one year

7

39,154

46,513

NET CURRENT ASSETS

209,676

154,477

TOTAL ASSETS LESS CURRENT LIABILITIES

250,189

183,495

CREDITORS

Amounts falling due after more than one year

8

-

(10,467

)

PROVISIONS FOR LIABILITIES

(97

)

(130

)

NET ASSETS

250,092

172,898

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

249,992

172,798

SHAREHOLDERS' FUNDS

250,092

172,898

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 November 2025 and were signed by:

Mr A J Smith - Director

1.	STATUTORY INFORMATION

Anton Smith Limited 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.

Goodwill

Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives as follows:

Goodwill - ten years

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Property, plant and equipment

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

Fixtures and fittings

-

25% on reducing balance

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.

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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

33,332

Additions

16,667

At 31 March 2025

49,999

AMORTISATION

At 1 April 2024

5,000

Charge for year

5,000

At 31 March 2025

10,000

NET BOOK VALUE

At 31 March 2025

39,999

At 31 March 2024

28,332

Goodwill arose on the purchase of the company's share in Ashton Bond Gigg.

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

2,169

DEPRECIATION

At 1 April 2024

1,483

Charge for year

172

At 31 March 2025

1,655

NET BOOK VALUE

At 31 March 2025

514

At 31 March 2024

686

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Due from Ashton Bond Gigg

170,621

158,931

Directors' current accounts

65,384

25,289

236,005

184,220

Other than as stated under directors' current account above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

12,000

Tax

37,990

32,925

Social security and other taxes

-

490

Accruals and deferred income

1,164

1,098

39,154

46,513

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

10,467

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr A J Smith

Balance outstanding at start of year

25,289

12,375

Amounts advanced

91,701

65,632

Amounts repaid

(51,606

)

(52,718

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

65,384

25,289

Interest was charged on the director's advances at HM Revenue & Customs official rate of 2.25% per annum.

The outstanding advances were repaid within nine months of the year end.