Company No: 15884155 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.08.2025
		£
Fixed assets
Investments	3	86
		86
Current assets
Debtors	4	100
		100
Creditors: amounts falling due within one year	5	( 86)
Net current assets		14
Total assets less current liabilities		100
Net assets		100
Capital and reserves
Called-up share capital	6	100
Total shareholders' funds		100

For the financial period ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Anchor Point Holdings Limited (registered number: 15884155) were approved and authorised for issue by the Board of Directors on 30 April 2026. They were signed on its behalf by:

Mrs S Panesar Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Anchor Point Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Third Floor, 33 Eastcheap, London, EC3M 1DT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 07.08.2024 to 31.08.2025
	Number
Monthly average number of persons employed by the Company during the period.	0

The company has no employees other than the Directors, who did not receive any remuneration.

3. Fixed asset investments

	Investments in associates		Total
	£		£
Cost or valuation before impairment
At 07 August 2024	0		0
Additions	86		86
At 31 August 2025	86		86
Carrying value at 31 August 2025	86		86

4. Debtors

	31.08.2025
	£
Other debtors	100

5. Creditors: amounts falling due within one year

	31.08.2025
	£
Amounts owed to associates	86

6. Called-up share capital

	31.08.2025
	£
Allotted, called-up and fully-paid
10,000 Ordinary shares of £ 0.01 each	100

In the financial period 2025 10,000 Ordinary shares were allotted with an aggregate nominal value of £100.

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	31.08.2025
	£
Amounts owed to associates	86