Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2024-09-01 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.- Renting and operating of Housing Association real estate 0 0 false true false 05539219 2024-09-01 2025-08-31 05539219 2023-09-01 2024-08-31 05539219 2025-08-31 05539219 2024-08-31 05539219 c:Director1 2024-09-01 2025-08-31 05539219 d:FreeholdInvestmentProperty 2024-09-01 2025-08-31 05539219 d:FreeholdInvestmentProperty 2025-08-31 05539219 d:FreeholdInvestmentProperty 2024-08-31 05539219 d:CurrentFinancialInstruments 2025-08-31 05539219 d:CurrentFinancialInstruments 2024-08-31 05539219 d:Non-currentFinancialInstruments 2025-08-31 05539219 d:Non-currentFinancialInstruments 2024-08-31 05539219 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 05539219 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05539219 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 05539219 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 05539219 d:ShareCapital 2025-08-31 05539219 d:ShareCapital 2024-08-31 05539219 d:InvestmentPropertiesRevaluationReserve 2024-09-01 2025-08-31 05539219 d:InvestmentPropertiesRevaluationReserve 2025-08-31 05539219 d:InvestmentPropertiesRevaluationReserve 2024-08-31 05539219 d:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 05539219 d:RetainedEarningsAccumulatedLosses 2025-08-31 05539219 d:RetainedEarningsAccumulatedLosses 2024-08-31 05539219 c:FRS102 2024-09-01 2025-08-31 05539219 c:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 05539219 c:FullAccounts 2024-09-01 2025-08-31 05539219 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05539219 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 05539219 ANJU CAPITAL INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
ANJU CAPITAL INVESTMENTS LIMITED CONTENTS
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 7
ANJU CAPITAL INVESTMENTS LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ANJU CAPITAL INVESTMENTS LIMITED FOR THE YEAR ENDED 31 AUGUST 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Anju Capital Investments Limited for the year ended 31 August 2025 which comprise the Balance Sheet and the related notes 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 director of Anju Capital Investments Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Anju Capital Investments Limited and state those matters that we have agreed to state to the director of Anju Capital Investments Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Anju Capital Investments Limited and its director for our work or for this report. It is your duty to ensure that Anju Capital Investments Limited 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 Anju Capital Investments Limited. You consider that Anju Capital Investments Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Anju Capital Investments 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 financial statements. BAGINSKY COHEN CHARTERED ACCOUNTANTS 930 HIGH ROAD LONDON N12 9RT 15 April 2026 Page 1
ANJU CAPITAL INVESTMENTS LIMITED REGISTERED NUMBER: 05539219 BALANCE SHEET AS AT 31 AUGUST 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Investment property | 3 |  | 1,148,615 |  | 875,000
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 1,500 |  | 1,000 |
Cash at bank and in hand | 5 | 1,730 |  | 2,514 |
|  | 3,230 |  | 3,514 |
Creditors: amounts falling due within one year | 6 | (8,946) |  | (6,923) |
NET CURRENT LIABILITIES |  |  | (5,716) |  | (3,409)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,142,899 |  | 871,591
Creditors: amounts falling due after more than one year | 7 |  | (576,012) |  | (329,802)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  |  | (65,186) |  | (65,186)
NET ASSETS |  |  | 501,701 |  | 476,603
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Investment property revaluation reserve | 8 |  | 260,742 |  | 260,742
Profit and loss account | 8 |  | 240,859 |  | 215,761
|  |  | 501,701 |  | 476,603
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 April 2026. Page 2
ANJU CAPITAL INVESTMENTS LIMITED REGISTERED NUMBER: 05539219 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025
JULIE BEKKER
Director
The notes on pages 4 to 7 form part of these financial statements. Page 3
ANJU CAPITAL INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.ACCOUNTING POLICIES
| 1.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 1.2 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 1.3 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 1.4 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 1.5 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 4
ANJU CAPITAL INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.ACCOUNTING POLICIES (CONTINUED)
| 1.6 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.7 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.8 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 1.9 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 1.10 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
Page 5
ANJU CAPITAL INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | INVESTMENT PROPERTY
|  | Freehold investment property
|  | £
| VALUATION |
| At 1 September 2024 | 875,000
| Additions at cost | 273,615
| AT 31 AUGUST 2025 | 1,148,615
The 2025 valuations were made by the director, on an open market value basis.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| At cost | 822,687 | 549,072
| At valuation | 325,928 | 325,928
|  | 1,148,615 | 875,000
4. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,500 | 750
| Other debtors | - | 250
|  | 1,500 | 1,000
5. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,730 | 2,514
Page 6
ANJU CAPITAL INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 6,122 | 4,249
| Accruals and deferred income | 2,824 | 2,674
|  | 8,946 | 6,923
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Shareholders loans | 576,012 | 329,802
8. | RESERVES
Investment property revaluation reserve Investment properties are carried at fair value with changes at each reporting date recognised in profit or loss. The revaluation reserve in a non distributable reserve to reflect the unrealised gains over and above the cost of investment properties less deferred tax arising on the gains. Profit & loss account This includes all current and prior period retained profits and losses.
Page 7