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REGISTERED NUMBER: 07570466 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ANIRAK LIMITED

| ANIRAK LIMITED (REGISTERED NUMBER: 07570466) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| ANIRAK LIMITED |

COMPANY INFORMATION

for the Year Ended 31 August 2025

| DIRECTOR: | Ms K R Lee

| SECRETARY: | Ms K R Lee

| REGISTERED OFFICE: | 26 Buckingham Avenue

| Whetstone

| London

| London

| N20 9DE

| REGISTERED NUMBER: | 07570466 (England and Wales)

| ACCOUNTANTS: | Accura Accountants Ltd

| Langley House

| 53 Theobald Street

| Borehamwood

| WD6 4RT

| ANIRAK LIMITED (REGISTERED NUMBER: 07570466) |

STATEMENT OF FINANCIAL POSITION

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 565 |  | 314 |  |

Investment property | 5 | 661,336 |  | 678,336 |  |

661,901 |  | 678,650 |  |

CURRENT ASSETS

Cash at bank | 82,030 |  | 45,561 |  |

CREDITORS

Amounts falling due within one year | 6 | 47,037 |  | 72,322 |  |

NET CURRENT ASSETS/(LIABILITIES) | 34,993 |  | (26,761 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 696,894 |  | 651,889 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 696,794 |  | 651,789 |  |

696,894 |  | 651,889 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 13 March 2026 and were signed by:

Ms K R Lee - Director

| ANIRAK LIMITED (REGISTERED NUMBER: 07570466) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Anirak 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. Turnover represents the net invoiced rent and is recognised on an accruals basis.

| 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 etc | - | 33% on reducing balance

| Investment property

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

| This is a departure from the Companies Act which requires assets to be depreciated. However, in the opinion of the directors, property is held primarily for their investment potential and so fair value is of more significance as a measure of consumption. They therefore have applied a true and fair override with respect to investment properties.

| 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.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

| 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 Statement of Comprehensive Income.

| 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 statement of financial position date.

| ANIRAK LIMITED (REGISTERED NUMBER: 07570466) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Impairment of assets.

| A review of indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversals at each reporting date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - NIL ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 1,041 |  |

| Additions | 530 |  |

| At 31 August 2025 | 1,571 |  |

| DEPRECIATION

| At 1 September 2024 | 727 |  |

| Charge for year | 279 |  |

| At 31 August 2025 | 1,006 |  |

| NET BOOK VALUE

| At 31 August 2025 | 565 |  |

| At 31 August 2024 | 314 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2024 | 678,336 |  |

| Impairments | (17,000 | ) |

| At 31 August 2025 | 661,336 |  |

| NET BOOK VALUE

| At 31 August 2025 | 661,336 |  |

| At 31 August 2024 | 678,336 |  |

| ANIRAK LIMITED (REGISTERED NUMBER: 07570466) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

5. | INVESTMENT PROPERTY - continued

| The director believes there are no material difference between the fair value of the properties and the value in the financial statements after the impairment that took place this year.

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Taxation and social security | 21,306 |  | 23,442 |  |

| Other creditors | 25,731 |  | 48,880 |  |

47,037 |  | 72,322 |  |

| Included in other creditors are accrued expenses and deferred income of £750 (2024: £750).

| Also included in other creditors is a balance of £2,376 (2024: £25,525) due to the director Ms K R Lee. No interest is charged on this balance.