| Anergreen Properties Limited |
| Registered number: |
04649514 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
1,585,792 |
|
|
1,585,792 |
| Investments |
|
|
|
350 |
|
|
350 |
|
|
|
|
1,586,142 |
|
|
1,586,142 |
|
| Current assets |
| Debtors |
4 |
|
491,834 |
|
|
481,769 |
| Cash at bank and in hand |
|
|
25,650 |
|
|
8,768 |
|
|
|
517,484 |
|
|
490,537 |
|
| Creditors: amounts falling due within one year |
5 |
|
(277,924) |
|
|
(270,337) |
|
| Net current assets |
|
|
|
239,560 |
|
|
220,200 |
|
| Net assets |
|
|
|
1,825,702 |
|
|
1,806,342 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
935,175 |
|
|
935,175 |
| Revaluation reserve |
6 |
|
|
469,499 |
|
|
469,499 |
| Capital reserve |
7 |
|
|
152,914 |
|
|
152,914 |
| Profit and loss account |
|
|
|
268,114 |
|
|
248,754 |
|
| Shareholder's funds |
|
|
|
1,825,702 |
|
|
1,806,342 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| M K Scarborough Taylor |
| Director |
| Approved by the board on 11 December 2025 |
|
| Anergreen Properties Limited |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover represents gross rents receivable. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Fixtures, fittings, tools and equipment |
over 3 years |
|
|
Investment Property |
|
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a revaluation reserve. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Land and buildings |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 April 2024 |
1,585,792 |
|
11,641 |
|
1,597,433 |
|
At 31 March 2025 |
1,585,792 |
|
11,641 |
|
1,597,433 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2024 |
- |
|
11,641 |
|
11,641 |
|
At 31 March 2025 |
- |
|
11,641 |
|
11,641 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
1,585,792 |
|
- |
|
1,585,792 |
|
At 31 March 2024 |
1,585,792 |
|
- |
|
1,585,792 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
11,362 |
|
11,692 |
|
Other debtors |
480,472 |
|
470,077 |
|
|
|
|
|
|
491,834 |
|
481,769 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
43,312 |
|
42,788 |
|
Taxation and social security costs |
29,043 |
|
14,698 |
|
Other creditors |
205,569 |
|
212,851 |
|
|
|
|
|
|
277,924 |
|
270,337 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Revaluation reserve |
2025 |
|
2024 |
| £ |
£ |
|
|
At 1 April 2024 |
469,499 |
|
469,499 |
|
|
At 31 March 2025 |
469,499 |
|
469,499 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Capital reserves |
2025 |
|
2024 |
| £ |
£ |
|
|
At 1 April 2024 |
152,914 |
|
152,914 |
|
|
At 31 March 2025 |
152,914 |
|
152,914 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Related party transactions |
|
|
The company has trading balances with other companies in which the director has an interest. At the balance sheet date the company was owed £480,472 (2024: £470,0077) and owed £146,927 (2024: £159,138). An amount of £15,600 (2023: £15,600) was chargeable as property management fees by Scarborough Taylor & Son. |
|
|
| 8 |
Controlling party |
|
|
The controlling party is Mr M.K. Scarborough-Taylor |
|
|
| 9 |
Other information |
|
|
Anergreen Properties Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Samples Farm, Ashfield Green |
|
Wickhambrook |
|
Newmarket |
|
Suffolk |
|
CB8 8UZ |