Company No: 10091933 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.03.2025		30.03.2024
		£		£
Fixed assets
Investment property	3	245,432		245,432
		245,432		245,432
Current assets
Debtors	4	575		0
Cash at bank and in hand		16,554		8,865
		17,129		8,865
Creditors: amounts falling due within one year	5	( 8,893)		( 7,807)
Net current assets		8,236		1,058
Total assets less current liabilities		253,668		246,490
Net assets		253,668		246,490
Capital and reserves
Called-up share capital		100		100
Profit and loss account		253,568		246,390
Total shareholders' funds		253,668		246,490

For the financial year ending 30 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Anthony Field Limited (registered number: 10091933) were approved and authorised for issue by the Director on 09 December 2025. They were signed on its behalf by:

A J Field Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Anthony Field Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Southdown Farm, 57 The Village, Alciston, Polegate, BN26 6UN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable as rental income in the normal course of business.

The company recognises rental revenue over the period to which it relates, when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the director, on an open market value for existing use basis.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	Year ended 30.03.2025		Period from 01.04.2023 to 30.03.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Investment property

	Investment property
	£
Valuation
As at 31 March 2024	245,432
As at 30 March 2025	245,432

The value of investment property is derived from observable current market prices for comparable real estate determined by the directors. The assets have a current value of £245,432 (2024 - £245,432).

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	30.03.2025		30.03.2024
	£		£
Historic cost	245,432		245,432

4. Debtors

	30.03.2025		30.03.2024
	£		£
Trade debtors	575		0

5. Creditors: amounts falling due within one year

	30.03.2025		30.03.2024
	£		£
Trade creditors	0		5,038
Taxation and social security	1,799		0
Other creditors	7,094		2,769
	8,893		7,807