REGISTERED NUMBER: 06764920 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Anber Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Warwick

REGISTERED OFFICE:

Reedham House

31 King Street West

Manchester

M3 2PJ

REGISTERED NUMBER:

06764920 (England and Wales)

ACCOUNTANTS:

Freedman Frankl & Taylor

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

FIXED ASSETS

Tangible assets

4

216

324

Investments

5

50

50

Investment property

6

562,184

562,184

562,450

562,558

CURRENT ASSETS

Debtors

7

900

44,900

Cash at bank

1,686

1,008

2,586

45,908

CREDITORS

Amounts falling due within one year

8

(308,195

)

(387,088

)

NET CURRENT LIABILITIES

(305,609

)

(341,180

)

TOTAL ASSETS LESS CURRENT LIABILITIES

256,841

221,378

CREDITORS

Amounts falling due after more than one year

9

(137,927

)

(137,927

)

NET ASSETS

118,914

83,451

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

118,814

83,351

SHAREHOLDERS' FUNDS

118,914

83,451

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 24 December 2025 and were signed by:

M Warwick - Director

1.	STATUTORY INFORMATION

Anber Investments 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on cost

Fixtures and fittings

-

25% on cost

Tangible fixed assets are initially recorded at cost less any tax, discounts and rebates. Subsequently they are recorded at cost less accumulated depreciation and impairment.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Going concern

The company's financial statements for the year ended 31 December 2024 have been prepared on a going concern basis as, after making appropriate enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

1,030

432

1,462

DEPRECIATION

At 1 January 2024

1,030

108

1,138

Charge for year

-

108

108

At 31 December 2024

1,030

216

1,246

NET BOOK VALUE

At 31 December 2024

-

216

216

At 31 December 2023

-

324

324

5.	FIXED ASSET INVESTMENTS

Interest

in joint

venture

£

COST

At 1 January 2024

and 31 December 2024

50

NET BOOK VALUE

At 31 December 2024

50

At 31 December 2023

50

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Joint venture

Beis Property Limited

Registered office: Reedham House, 31 King Street West, Manchester, M3 2PJ

Nature of business: Real estate

%

Class of shares:

holding

A Ordinary

100.00

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

and 31 December 2024

562,184

NET BOOK VALUE

At 31 December 2024

562,184

At 31 December 2023

562,184

The director does not consider the market value of the investment properties to be materially different from the value shown in the financial statements at 31 December 2024.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by joint ventures

-

44,000

Other debtors

900

900

900

44,900

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

1,584

3,152

Taxation and social security

9,489

2,402

Other creditors

297,122

381,534

308,195

387,088

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

137,927

137,927

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans

137,927

137,927

10.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

137,927

137,927

11.	RELATED PARTY DISCLOSURES

Included within other creditors is a balance amounting to £294,662 (2023: £379,193) due to companies in which the director of the company is also a director and shareholder. There are no fixed repayment terms and no interest is chargeable to the company in respect of this balance.