REGISTERED NUMBER: 11596004 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 MARCH 2025

FOR

ANTHOS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Tsitavets

J Gohil

REGISTERED OFFICE:

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

REGISTERED NUMBER:

11596004 (England and Wales)

ACCOUNTANTS:

MDG Business Associates Limited

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

FIXED ASSETS

Tangible assets

5

137

182

CURRENT ASSETS

Stocks

16,744

24,410

Debtors

6

606,782

645,890

Cash at bank

34,120

22,019

657,646

692,319

CREDITORS

Amounts falling due within one year

7

718,971

579,325

NET CURRENT (LIABILITIES)/ASSETS

(61,325

)

112,994

TOTAL ASSETS LESS CURRENT LIABILITIES

(61,188

)

113,176

CREDITORS

Amounts falling due after more than one year

8

-

8,663

NET (LIABILITIES)/ASSETS

(61,188

)

104,513

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

(61,189

)

104,512

SHAREHOLDERS' FUNDS

(61,188

)

104,513

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 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 15 December 2025 and were signed on its behalf by:

J Gohil - Director

1.	STATUTORY INFORMATION

Anthos 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

During the year the company made of a loss after tax of £165,701 and had a net deficiency in reserves of £61,188 at the balance sheet date.

After making enquires, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts received for goods supplied and services rendered, stated net of discounts and Value Added Tax.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 52 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 30 March 2024

and 29 March 2025

1,175

571

1,746

Depreciation

At 30 March 2024

1,175

389

1,564

Charge for year

-

45

45

At 29 March 2025

1,175

434

1,609

Net book value

At 29 March 2025

-

137

137

At 29 March 2024

-

182

182

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

49,344

127,417

Amounts owed by group undertakings

557,438

518,473

606,782

645,890

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,343

10,765

Trade creditors

83,595

133,880

Social security and other taxes

13,722

19,446

VAT

33,635

6,908

Other creditors

550,739

401,826

Accrued expenses

34,937

6,500

718,971

579,325

The loan is 100% guaranteed by the government in line with the COVID scheme rules. Interest is being charged 2.5% per annum.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

8,663

The loan is 100% guaranteed by the government in line with the COVID scheme rules. Interest is being charged 2.5% per annum.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with other group companies.

Included within creditors is an amount of £459,273 (2024: £400,000) due to the directors of the company. No interest has been charged on this balance during the year (2024: £Nil) and there are no set repayment terms.