Company registration number 13123784 (England and Wales)
ANML LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
ANML LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
ANML LTD
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ANML LTD FOR THE YEAR ENDED 31 JANUARY 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ANML Ltd for the year ended 31 January 2026 set out on pages 2 to 8 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of ANML Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ANML Ltd and state those matters that we have agreed to state to the b oard of d irectors of ANML Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ANML Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that ANML Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ANML Ltd. You consider that ANML Ltd 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 financial statements of ANML Ltd. 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 f inancial statements.

Carpenter Box
16 April 2026
2026-04-16
Chartered Accountants
5 Peveril Court
6-8 London Road
Crawley
West Sussex
RH10 8JE
ANML LTD
BALANCE SHEET
AS AT 31 JANUARY 2026
31 January 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
712,428
552,414
Current assets
Stocks
88,301
95,762
Debtors
4
450,118
340,691
Cash at bank and in hand
82,557
214,244
620,976
650,697
Creditors: amounts falling due within one year
5
(835,528)
(948,620)
Net current liabilities
(214,552)
(297,923)
Total assets less current liabilities
497,876
254,491
Creditors: amounts falling due after more than one year
6
(335,221)
(169,789)
Provisions for liabilities
(168,300)
(116,200)
Net liabilities
(5,645)
(31,498)
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
(5,745)
(31,598)
Total equity
(5,645)
(31,498)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

ANML LTD
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2026
31 January 2026
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 16 April 2026 and are signed on its behalf by:
Mr M G Lowe
Director
Company registration number 13123784 (England and Wales)
ANML LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
1
Accounting policies
Company information

ANML Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3 Amberley Court, County Oak Way, Crawley, West Sussex, RH11 7XL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in Sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Not withstanding the net true liability position at 31 January 2026, the director s have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. This is based on the continued support of the director and connected companies.

The directors have considered relevant information, including the company’s principal risks and uncertainties, and the impact of subsequent events in making their assessment. Based on these assessments and having regard to the resources available to the entity, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% per annum on a straight line basis
Plant and equipment
25% per annum on a diminishing balance basis
Motor vehicles
15% per annum on a diminishing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

ANML LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 5 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ANML LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 6 -
1.12
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 1 (2025 - 1).

3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 February 2025
11,429
2,741
701,880
716,050
Additions
-
0
1,273
450,286
451,559
Disposals
-
0
-
0
(260,246)
(260,246)
At 31 January 2026
11,429
4,014
891,920
907,363
Depreciation and impairment
At 1 February 2025
1,485
1,090
161,061
163,636
Depreciation charged in the year
1,143
536
96,712
98,391
Eliminated in respect of disposals
-
0
-
0
(67,092)
(67,092)
At 31 January 2026
2,628
1,626
190,681
194,935
Carrying amount
At 31 January 2026
8,801
2,388
701,239
712,428
At 31 January 2025
9,944
1,651
540,819
552,414
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
158,121
177,380
Prepayments and accrued income
119,297
25,311
277,418
202,691
ANML LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
4
Debtors
(Continued)
- 7 -
2026
2025
Amounts falling due after more than one year:
£
£
Deferred tax asset (note 7)
172,700
138,000
Total debtors
450,118
340,691
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
48,560
15,915
Trade creditors
52,357
80,585
Taxation and social security
25,320
41,521
Other creditors
709,291
810,599
835,528
948,620

Included within other creditors in the prior year was a facility of £7 0,560 secured over the assets of the company and guaranteed by the directors.

Included in other creditors falling due within one year are amounts due under hire purchase agreements of £216,071 (202 5: £2 49,416) which are secured against the assets they relate to.

6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
64,431
84,085
Other creditors
270,790
85,704
335,221
169,789

The bank loan is secured by a personal guarantee.

Included in creditors falling due after more than one year are amounts due under hire purchase agreements of £270,790 (202 5: £85,704) which are secured against the assets they relate to.

ANML LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 8 -
7
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
Assets
Assets
2026
2025
2026
2025
Balances:
£
£
£
£
Accelerated capital allowances
168,300
116,200
-
-
Tax losses
-
-
172,700
138,000
168,300
116,200
172,700
138,000
2026
Movements in the year:
£
Asset at 1 February 2025
(21,800)
Charge to profit or loss
17,400
Asset at 31 January 2026
(4,400)
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
9
Directors' transactions

Included within other creditors due within one year are amounts owed to the director of £85,000 (202 4: £nil).

2026-01-31 2025-02-01 false false false 16 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr M G Lowe Mr A E Nock 13123784 2025-02-01 2026-01-31 13123784 2026-01-31 13123784 2025-01-31 13123784 core:LeaseholdImprovements 2026-01-31 13123784 core:FurnitureFittings 2026-01-31 13123784 core:MotorVehicles 2026-01-31 13123784 core:LeaseholdImprovements 2025-01-31 13123784 core:FurnitureFittings 2025-01-31 13123784 core:MotorVehicles 2025-01-31 13123784 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 13123784 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 13123784 core:Non-currentFinancialInstruments core:AfterOneYear 2026-01-31 13123784 core:Non-currentFinancialInstruments core:AfterOneYear 2025-01-31 13123784 core:CurrentFinancialInstruments 2026-01-31 13123784 core:CurrentFinancialInstruments 2025-01-31 13123784 core:Non-currentFinancialInstruments 2026-01-31 13123784 core:Non-currentFinancialInstruments 2025-01-31 13123784 core:ShareCapital 2026-01-31 13123784 core:ShareCapital 2025-01-31 13123784 core:RetainedEarningsAccumulatedLosses 2026-01-31 13123784 core:RetainedEarningsAccumulatedLosses 2025-01-31 13123784 core:ShareCapitalOrdinaryShareClass1 2026-01-31 13123784 core:ShareCapitalOrdinaryShareClass1 2025-01-31 13123784 bus:Director1 2025-02-01 2026-01-31 13123784 core:LeaseholdImprovements 2025-02-01 2026-01-31 13123784 core:FurnitureFittings 2025-02-01 2026-01-31 13123784 core:MotorVehicles 2025-02-01 2026-01-31 13123784 2024-02-01 2025-01-31 13123784 core:LeaseholdImprovements 2025-01-31 13123784 core:FurnitureFittings 2025-01-31 13123784 core:MotorVehicles 2025-01-31 13123784 2025-01-31 13123784 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 13123784 bus:OrdinaryShareClass1 2026-01-31 13123784 bus:OrdinaryShareClass1 2025-01-31 13123784 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13123784 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13123784 bus:FRS102 2025-02-01 2026-01-31 13123784 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 13123784 bus:Director2 2025-02-01 2026-01-31 13123784 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP