Registration number: 11321483

Aneto Properties Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Aneto Properties Ltd

Company Information

Directors

Mrs Kathryn Gibb Mr James Gibb

Registered office

42 Acacia Avenue Knutsford Cheshire WA16 0AY

Accountants

Meredith Accountancy Services Limited Chartered Certified AccountantsSuite 3 12 Princess Street Knutsford Cheshire WA16 6DD

Aneto Properties Ltd

(Registration number: 11321483)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	637,173	652,410
Current assets
Debtors	5	239,594	234,587
Cash at bank and in hand		13,227	4,462
		252,821	239,049
Creditors: Amounts falling due within one year	6	(172,234)	(180,567)
Net current assets		80,587	58,482
Total assets less current liabilities		717,760	710,892
Creditors: Amounts falling due after more than one year	6	(1,065,878)	(1,067,292)
Net liabilities		(348,118)	(356,400)
Capital and reserves
Called up share capital	7	1	1
Retained earnings		(348,119)	(356,401)
Shareholders' deficit		(348,118)	(356,400)

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 December 2025 and signed on its behalf by:
 

Aneto Properties Ltd

(Registration number: 11321483)
Balance Sheet as at 31 December 2024

......................................... Mrs Kathryn Gibb Director

Aneto Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
42 Acacia Avenue
Knutsford
Cheshire
WA16 0AY

These financial statements were authorised for issue by the Board on 30 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Aneto Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	2% on cost
Plant and machinery	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. 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.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Aneto Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

Aneto Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Land and buildings £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2024	721,383	7,684	729,067
At 31 December 2024	721,383	7,684	729,067
Depreciation
At 1 January 2024	72,214	4,443	76,657
Charge for the year	14,427	810	15,237
At 31 December 2024	86,641	5,253	91,894
Carrying amount
At 31 December 2024	634,742	2,431	637,173
At 31 December 2023	649,169	3,241	652,410

Included within the net book value of land and buildings above is £634,741 (2023 - £649,169) in respect of freehold land and buildings.
 

5

Debtors

Current	2024 £	2023 £
Other debtors	239,594	234,587
	239,594	234,587

Aneto Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	8	8,400	8,400
Accruals and deferred income		3,915	3,471
Other creditors		159,919	168,696
		172,234	180,567

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	8	1,065,878	1,067,292

7	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

8	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Bank borrowings	35,054	36,469
Other borrowings	1,030,824	1,030,823
	1,065,878	1,067,292

Aneto Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Current loans and borrowings

	2024 £	2023 £
Bank borrowings	8,400	8,400

9	Related party transactions

Summary of transactions with other related parties

Aneto Developments Ltd - Parent Company The parent company has issued a loan of £159,919 (2023: £168,696) to Aneto Properties Ltd.
This loan is repayable on demand.
Included in Other Debtors are loans made to Aneto Bridge St Ltd of £124,722 (2023: £131,328) and Aneto Freeholdings Ltd of £86,821 (2023: £91,533). These companies are owned and controlled by the directors of Aneto Properties Ltd.