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Registration number: 05359593

Anglia Recliners Limited
Annual Report and Unaudited Financial Statements
Pages for filing with the Registrar
for the Year Ended 31 May 2025

Anglia Recliners Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Statement of Changes in Equity | 5
Notes to the Unaudited Financial Statements | 6 to 12

Anglia Recliners Limited

Company Information

Director | Mr P W Savage

Registered office | Unit 14, Riduna Park Station Road Melton Woodbridge Suffolk United Kingdom IP12 1QT

Accountants | Oxlade & Bond Limited Chartered Certified AccountantsUnit 14, Riduna Park Station Road Melton Woodbridge Suffolk IP12 1QT

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Anglia Recliners Limited
for the Year Ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Anglia Recliners Limited for the year ended 31 May 2025 as set out on pages 3 to 12 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://www.accaglobal.com/gb/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made solely to the Board of Directors of Anglia Recliners Limited, as a body, in accordance with the terms of our engagement letter dated 17 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Anglia Recliners Limited and state those matters that we have agreed to state to the Board of Directors of Anglia Recliners Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Anglia Recliners Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Anglia Recliners Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Anglia Recliners Limited. You consider that Anglia Recliners Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Anglia Recliners Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Oxlade & Bond Limited
Chartered Certified Accountants
Unit 14, Riduna Park
Station Road
Melton
Woodbridge
Suffolk
IP12 1QT

9 February 2026

Anglia Recliners Limited

(Registration number: 05359593)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | - | 7,500
Tangible assets | 5 | 25,367 | 34,674
|  | 25,367 | 42,174
Current assets |  |  |
Stocks | 6 | 184,944 | 167,490
Debtors | 7 | 1,821 | 9,641
Cash at bank and in hand |  | 156,277 | 196,644
|  | 343,042 | 373,775
Creditors: Amounts falling due within one year | 8 | (33,237) | (48,986)
Net current assets |  | 309,805 | 324,789
Total assets less current liabilities |  | 335,172 | 366,963
Provisions for liabilities (deferred taxation) |  | (4,820) | (7,630)
Net assets |  | 330,352 | 359,333
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Profit and loss account |  | 330,350 | 359,331
Total equity |  | 330,352 | 359,333

Anglia Recliners Limited

(Registration number: 05359593)
Balance Sheet as at 31 May 2025

For the financial year ending 31 May 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 February 2026

......................................... Mr P W Savage Director

Anglia Recliners Limited

Statement of Changes in Equity for the Year Ended 31 May 2025

| Called up share capital £ | Profit and loss account £ | Total equity £
At 1 June 2024 | 2 | 359,331 | 359,333
Loss for the year | - | (8,559) | (8,559)
Total comprehensive income | - | (8,559) | (8,559)
Dividends | - | (20,422) | (20,422)
At 31 May 2025 | 2 | 330,350 | 330,352

| Called up share capital £ | Profit and loss account £ | Total equity £
At 1 June 2023 | 2 | 329,044 | 329,046
Profit for the year | - | 80,473 | 80,473
Total comprehensive income | - | 80,473 | 80,473
Dividends | - | (50,186) | (50,186)
At 31 May 2024 | 2 | 359,331 | 359,333

Anglia Recliners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

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

The address of its registered office is:
Unit 14, Riduna Park
Station Road
Melton
Woodbridge
Suffolk
IP12 1QT
United Kingdom

The principal place of business is:
5-6 Wilford Bridge Spur
Melton
Woodbridge
Suffolk
IP12 1RJ
United Kingdom

These financial statements were authorised for issue by the director on 9 February 2026.

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.

The financial statements are prepared in £ sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods 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.

Anglia Recliners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, 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.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

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
Fixtures and fittings | 15% reducing balance basis
Motor vehicles | 25% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life. The accounting standards state that the period of amortisation shall not exceed ten years if a reliable estimate of the useful life cannot be made. The director is of the opinion that the goodwill of the business has a life exceeding ten years and hence has adopted a policy which amortises the goodwill from date of acquisition over a period of twenty years. In addition at the transitional date of 1st June 2015 for FRS102 there were 10 years of unamortised goodwill remaining which is within the suggested period of amortisation set out in the accounting standards.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | write off costs over 20 years

Anglia Recliners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

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 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
Stocks relate to the value of products held for resale at the balance sheet date.
At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Anglia Recliners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the profit and loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 4).

Anglia Recliners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost
At 1 June 2024 | 150,000 | 150,000
At 31 May 2025 | 150,000 | 150,000
Amortisation
At 1 June 2024 | 142,500 | 142,500
Amortisation charge | 7,500 | 7,500
At 31 May 2025 | 150,000 | 150,000
Carrying amount
At 31 May 2025 | - | -
At 31 May 2024 | 7,500 | 7,500

5 | Tangible assets

| Fixtures & fittings £ | Motor vehicles £ | Total £
Cost
At 1 June 2024 | 13,916 | 57,340 | 71,256
Disposals | - | (25,800) | (25,800)
At 31 May 2025 | 13,916 | 31,540 | 45,456
Depreciation
At 1 June 2024 | 11,902 | 24,680 | 36,582
Charge for the year | 302 | 7,978 | 8,280
Eliminated on disposal | - | (24,773) | (24,773)
At 31 May 2025 | 12,204 | 7,885 | 20,089
Carrying amount
At 31 May 2025 | 1,712 | 23,655 | 25,367
At 31 May 2024 | 2,014 | 32,660 | 34,674

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 184,944 | 167,490

Anglia Recliners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

7 | Debtors

| 2025 £ | 2024 £
Prepayments | - | 939
Other debtors | 1,821 | 8,702
| 1,821 | 9,641

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 18,422 | 18,966
Taxation and social security | 2,448 | 18,908
Accruals and deferred income | 4,502 | 4,207
Other creditors | 7,865 | 6,905
| 33,237 | 48,986

9 | Reserves

The profit and loss reserves of the company are fully distributable.

10 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £10,210.855 (2024 - £25,093.26) per ordinary share |  | 20,422 |  | 50,187

Anglia Recliners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

11 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £39,000 (2024 - £39,000). The commitments not included in the balance sheet relate to the operating lease commitments in respect of the total rent payments payable by the company to the end of the leases on their business premises.

12 | Related party transactions

Other transactions with the director

Included in other creditors at the 31st May 2025 is an amount of £7,602 (2024 - £6,591) owed to the director Mr P Savage. This is in respect of expenses paid personally by the director not reimbursed to him by the company at the year end.
This is an interest free loan to the company.