REGISTERED NUMBER: 11285913 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Anmut Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTORS:

K Heyns

S H Ferriter

S T Perry

M Shotter

REGISTERED OFFICE:

4 Eriswell Crescent

Burwood Park

Walton-on-Thames

London

Surrey

KT12 5DS

REGISTERED NUMBER:

11285913 (England and Wales)

ACCOUNTANTS:

ATS Accounting & Tax Solutions Ltd

6 Corfield Close

Finchampstead

Wokingham

Berkshire

RG40 4PA

FIXED ASSETS

Investments

4

320,756

132,939

CURRENT ASSETS

Cash at bank

24,743

19,885

CREDITORS

Amounts falling due within one year

5

3,616

3,000

NET CURRENT ASSETS

21,127

16,885

TOTAL ASSETS LESS CURRENT LIABILITIES

341,883

149,824

CAPITAL AND RESERVES

Called up share capital

133

130

Share premium

23,379

18,426

Other reserves

319,756

131,939

Retained earnings

(1,385

)

(671

)

341,883

149,824

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

S H Ferriter - Director

K Heyns - Director

1.	STATUTORY INFORMATION

Anmut 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Share in

group

company

£

COST

At 1 April 2024

132,939

Additions

187,817

At 31 March 2025

320,756

NET BOOK VALUE

At 31 March 2025

320,756

At 31 March 2024

132,939

The company holds 100% of the issued share capital of Anmut Consulting Ltd. The investment is recognised at cost in accordance with FRS 102.

During the year, Anmut Ltd continued to operate an Enterprise Management Incentive (EMI) share option scheme under which equity-settled share options were granted to employees of Anmut Consulting Ltd. These options are issued by Anmut Ltd but relate to services provided by employees of the subsidiary.

In accordance with FRS 102 Section 26, where a parent grants share options to employees of a subsidiary, the parent recognises the corresponding equity-settled share-based payment by:

1. Increasing the cost of its investment in the subsidiary; and

2. Recognising a credit to equity within "Other reserves".

For the year ended 31 March 2025 a charge was recognised in respect of services received from employees of Anmut Consulting Ltd under the EMI scheme, consistent with the share-based payment expense disclosed in that company's financial statements (see Note 9 of Anmut Consulting Ltd). Where options were exercised during the year the cumulative share-based payment amounts previously recognised in equity in respect of those options are reclassified within equity, reducing the share option reserve.

Accordingly, the net increase in the carrying value of the investment in Anmut Consulting Ltd of £187,817 represent the current-year share-based payment charge, net of the reduction in the share-based payment reserve relating to exercised options.The movement is shown above and the corresponding credit is included within "Other reserves" in the statement of financial position.

A full analysis of option tranches, vesting, exercises and valuation assumptions is included in the financial statements of Anmut Consulting Ltd (Note 9)

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

348

294

Amounts owed to group undertakings

3,239

2,706

Other creditors

29

-

3,616

3,000

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Anmut Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Anmut Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Anmut Ltd and state those matters that we have agreed to state to the Board of Directors of Anmut Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Anmut Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Anmut Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Anmut Ltd. You consider that Anmut Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Anmut Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

ATS Accounting & Tax Solutions Ltd

6 Corfield Close

Finchampstead

Wokingham

Berkshire

RG40 4PA

8 December 2025