IRIS Accounts Production v26.1.0.640 12819939 director 1.2.25 31.1.26 31.1.26 false true false false true false Fair value model Ordinary 1.00000 Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12819939 2025-01-31 12819939 2026-01-31 12819939 2025-02-01 2026-01-31 12819939 2024-01-31 12819939 2024-02-01 2025-01-31 12819939 2025-01-31 12819939 ns15:EnglandWales 2025-02-01 2026-01-31 12819939 ns14:PoundSterling 2025-02-01 2026-01-31 12819939 ns10:Director1 2025-02-01 2026-01-31 12819939 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12819939 ns10:SmallEntities 2025-02-01 2026-01-31 12819939 ns10:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 12819939 ns10:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 12819939 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 12819939 ns10:FullAccounts 2025-02-01 2026-01-31 12819939 ns10:OrdinaryShareClass1 2025-02-01 2026-01-31 12819939 ns10:OrdinaryShareClass2 2025-02-01 2026-01-31 12819939 ns10:OrdinaryShareClass3 2025-02-01 2026-01-31 12819939 ns10:RegisteredOffice 2025-02-01 2026-01-31 12819939 ns5:CurrentFinancialInstruments 2026-01-31 12819939 ns5:CurrentFinancialInstruments 2025-01-31 12819939 ns5:Non-currentFinancialInstruments 2026-01-31 12819939 ns5:Non-currentFinancialInstruments 2025-01-31 12819939 ns5:ShareCapital 2026-01-31 12819939 ns5:ShareCapital 2025-01-31 12819939 ns5:FurtherSpecificReserve3ComponentTotalEquity 2026-01-31 12819939 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-01-31 12819939 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 12819939 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 12819939 ns5:CostValuation 2025-01-31 12819939 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-01-31 12819939 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 12819939 ns10:OrdinaryShareClass1 2026-01-31 12819939 ns10:OrdinaryShareClass2 2026-01-31 12819939 ns10:OrdinaryShareClass3 2026-01-31 12819939 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-01-31

REGISTERED NUMBER: 12819939 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST JANUARY 2026 |

| FOR |

| ANAYA ASSETS LIMITED |

| ANAYA ASSETS LIMITED (REGISTERED NUMBER: 12819939) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| ANAYA ASSETS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST JANUARY 2026

| DIRECTOR: | I S Toot

| REGISTERED OFFICE: | 2 The Links

| Herne Bay

| Kent

| CT6 7GQ

| BUSINESS ADDRESS: | 2a Sylvan Avenue

| Hornchurch

| Essex

| RM11 2PN

| REGISTERED NUMBER: | 12819939 (England and Wales)

| ACCOUNTANTS: | McCabe Ford Williams

| Chartered Accountants

| 2 The Links

| HERNE BAY

| Kent

| CT6 7GQ

| ANAYA ASSETS LIMITED (REGISTERED NUMBER: 12819939) |

BALANCE SHEET

31ST JANUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 100 |  | 100 |  |

Investment property | 6 | 4,783,600 |  | 3,928,600 |  |

4,783,700 |  | 3,928,700 |  |

CURRENT ASSETS

Debtors | 7 | 963,289 |  | 37,942 |  |

Cash at bank | 11,415 |  | 29,187 |  |

974,704 |  | 67,129 |  |

CREDITORS

Amounts falling due within one year | 8 | 2,577,088 |  | 1,184,094 |  |

NET CURRENT LIABILITIES | (1,602,384 | ) | (1,116,965 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,181,316 |  | 2,811,735 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (1,530,811 | ) | (1,530,811 | ) |

PROVISIONS FOR LIABILITIES | (374,845 | ) | (217,107 | ) |

NET ASSETS | 1,275,660 |  | 1,063,817 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 102 |  | 102 |  |

Fair value reserve | 12 | 1,124,536 |  | 925,563 |  |

Retained earnings | 151,022 |  | 138,152 |  |

SHAREHOLDERS' FUNDS | 1,275,660 |  | 1,063,817 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 22nd April 2026 and were signed by:

I S Toot - Director

| ANAYA ASSETS LIMITED (REGISTERED NUMBER: 12819939) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

1. | STATUTORY INFORMATION

| Anaya Assets 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Investment property

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

| 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 balance sheet date.

| Deferred tax

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

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| ANAYA ASSETS LIMITED (REGISTERED NUMBER: 12819939) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JANUARY 2026

3. | ACCOUNTING POLICIES - continued

| Going concern

| Whilst the company has significant net current liabilities, this is due to related party loans being considered repayable on demand, which would be facilitated by bank borrowing against the property values held. Portfolio rentals moving forward are considered sufficient to meet both operating and finance costs. Therefore, the Director considers the company has sufficient means to meet third party liabilities as they fall due and the accounts are subsequently prepared on the going concern basis.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1st February 2025

| and 31st January 2026 | 100 |  |

| NET BOOK VALUE

| At 31st January 2026 | 100 |  |

| At 31st January 2025 | 100 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st February 2025 | 3,928,600 |  |

| Additions | 2,142,253 |  |

| Disposals | (1,851,993 | ) |

| Revaluations | 564,740 |  |

| At 31st January 2026 | 4,783,600 |  |

| NET BOOK VALUE

| At 31st January 2026 | 4,783,600 |  |

| At 31st January 2025 | 3,928,600 |  |

| Fair value at 31st January 2026 is represented by:

£ |

| Valuation in 2026 | 4,783,600 |  |

| The valuation has been conducted by the director of the company using extensive knowledge of the property markets, recent discussions with property agents and guidance of online property valuation sites. It is believed this is a fair representation of the market value at the balance sheet date.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 18,835 |  | 4,220 |  |

| Amounts owed by group undertakings | 908,284 |  | - |  |

| Other debtors | 36,170 |  | 33,722 |  |

963,289 |  | 37,942 |  |

| ANAYA ASSETS LIMITED (REGISTERED NUMBER: 12819939) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JANUARY 2026

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

2026 | 2025 |

£ | £ |

| Trade creditors | 5,176 |  | 3,075 |  |

| Amounts owed to group undertakings | - |  | 14,800 |  |

| Taxation and social security | 910 |  | 499 |  |

| Other creditors | 2,571,002 |  | 1,165,720 |  |

2,577,088 |  | 1,184,094 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | 1,530,811 |  | 1,530,811 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Mortgages | 1,530,811 |  | 1,530,811 |  |

| Paratus AMC hold a registered charge over the freehold property at 19 Paradise Row, Sandwich, CT13 9HU.

| Paratus AMC hold a registered charge over the freehold property at 47 Addington Road, Margate, CT9 1NH.

| Castle Trust Capital Plc hold a registered charge over the freehold property at 80-102 Mayfield Avenue, Dover, CT16 2PJ.

| Landbay Partners Ltd hold a registered charge over the freehold property at Flat 1 and Flat 2 Harold Road, Cliftonville, Margate, CT9 2HT.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 1 | Ordinary A | £1 | 1 |  | 1 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

102 |  | 102 |  |

12. | RESERVES

| Fair

| value

| reserve

£ |

| At 1st February 2025 | 925,563 |  |

| Revaluation adjustment | 198,973 |  |

| At 31st January 2026 | 1,124,536 |  |

| ANAYA ASSETS LIMITED (REGISTERED NUMBER: 12819939) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JANUARY 2026

13. | RELATED PARTY DISCLOSURES

| Within other creditors are the following transactions:

| £2,343,483 which has been loaned by N & I Holdings Ltd. A company in which Mr Toot owns 50% of the issued share capital.

| £100,315 which has been loaned by N & I Investments Ltd. A company in which Mr Toot owns 50% of the issued share capital.

| Within other debtors are the following transactions:

| £2,070, which has been loaned to The Prosper Dome Ltd. A company in which Mr Toot is a director.