REGISTERED NUMBER: 15814374 (England and Wales)

ANNA NINA LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

2 JULY 2024 TO 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

10

DIRECTORS:

Ms A L De Lanoy Meijer

Ms N S Poot

REGISTERED OFFICE:

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

REGISTERED NUMBER:

15814374 (England and Wales)

ACCOUNTANTS:

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

FIXED ASSETS

Owned

Tangible assets

5

31,497

Right-of-use

Tangible assets

5, 9

174,220

205,717

CURRENT ASSETS

Stocks

93,847

Debtors

6

38,394

Cash at bank and in hand

34,699

166,940

CREDITORS

Amounts falling due within one year

7

(251,150

)

NET CURRENT LIABILITIES

(84,210

)

TOTAL ASSETS LESS CURRENT LIABILITIES

121,507

CREDITORS

Amounts falling due after more than one year

8

(149,378

)

PROVISIONS FOR LIABILITIES

10

(6,277

)

NET LIABILITIES

(34,148

)

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(34,150

)

(34,148

)

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

Ms A L De Lanoy Meijer - Director

Ms N S Poot - Director

1.	STATUTORY INFORMATION

Anna Nina Ltd 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.	STATEMENT OF COMPLIANCE

The 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, as revised in September 2024, and in accordance with the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These are the company's first statutory financial statements. As there was no previous accounting framework from which to transition, no adjustments were required on adoption of FRS 102.

The financial statements have been prepared under the historical cost convention and are presented in sterling (£), which is the functional currency of the company.

Going concern

These financial statements have been prepared on a going concern basis. The company is part of the Anna + Nina group and relies on continued support of the parent company in managing its operational and financial requirements. The directors have assessed the company's ability to continue as a going concern and have a reasonable expectation that the company has adequate resources to continue in operational existence for the 12 month period after the date of signing the financial statements .

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions in the application of accounting policies that affect reported amounts of assets, liabilities and profit and loss. In preparing these financial statements, management have made the following key judgements and estimates which are significant to the financial statements:

Leases

The company cannot readily determine the interest rate implicit in the lease, therefore, the company uses the incremental borrowing rate (IBR) to measure the liability for each lease where the company is a lessee. The IBR is the rate of interest that the company would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. IBR reflects what the company 'would have to pay', which requires estimation when no observable rates are available or when they need to be adjusted to reflect the terms and conditions of the lease.

Turnover

Turnover represents the amount of consideration to which the company expects to be entitled from the sale of goods, excluding value added tax.

Revenue from the sale of goods is recognised when control of the goods transfers to the customer.

For sales made through the company’s retail premises, control ordinarily transfers at the point of sale when the customer takes possession of the goods.

Where goods are sold with a right of return, the transaction price is adjusted for expected returns based on historical experience and post year end information. Revenue is recognised only to the extent that it is highly probable that a significant reversal will not occur when the uncertainty associated with returns is resolved.

Amounts recognised as turnover are stated net of refunds, discounts and other forms of variable consideration.

Sales returns

The company offers customers the right to return goods within 30 days. At the reporting date, management estimates expected returns using historical experience and known trends. A refund liability is recognised for amounts expected to be refunded and a corresponding asset is recognised for the right to recover goods from customers, measured at the former carrying amount of the goods less any expected costs to recover and any expected reduction in value. Returns information after the reporting date is used as evidence to support the estimate of returns at the reporting date.

Tangible fixed assets

Owned tangible fixed assets are stated at their historical cost price less accumulated depreciation. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for use. The asset's residual values, useful lives and depreciation methods are reviewed if there is an indication of significant change since the last reporting date.

Depreciation is provided at the following annual rates in order write off each asset over its estimated useful life.

Leasehold improvements - life of lease

Fixtures, fittings and equipment - 20% on cost

On disposal the difference between the net proceeds and carrying amount of the item sold is recognised in the income statement and is included in administrative expenses.

Right of use assets from lease arrangements are presented within fixed assets but are accounted for in accordance with the lease accounting policy below.

Stocks

Stocks are valued at the lower of cost, using the weighted average cost method, and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial instruments are classified as basic or non-basic following the conditions on FRS 102 Section 11. Basic financial instruments are initially measured at transaction price (including transaction cost) and subsequently recognised at amortised cost using the effective interest method. The company does not have any non-basic financial instruments.

Taxation

Taxation for the period 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 period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Leases

The company recognises a right of use asset and a lease liability at the commencement date of a lease. The lease liability is measured at the present value of future lease payments, discounted using the company’s incremental borrowing rate. The lease liability is subsequently increased by interest and reduced by lease payments made.

The right of use asset is initially measured at an amount equal to the lease liability, adjusted for any lease payments made at or before commencement, any initial direct costs, and any estimated restoration or dilapidation costs that the company is obliged to incur. The right of use asset is depreciated over the shorter of the lease term and the useful life of the underlying asset, unless ownership transfers at the end of the lease term.

Provisions for liabilities

Provisions are recognised when the company has a present obligation arising from a past event, it is probable that an outflow of resources will be required, and the amount can be estimated reliably. Provisions are measured at the best estimate of the expenditure required. Where the effect of discounting is material, provisions are discounted and the unwinding of the discount is recognised as a finance cost.

A provision is recognised for dilapidations and reinstatement costs where the company has an obligation under a lease to restore leased premises. Where applicable, the initial measurement of the provision is included in the cost of the related right of use asset.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Land and

and

buildings

equipment

Totals

£

£

£

COST

Additions

231,970

14,424

246,394

At 31 December 2025

231,970

14,424

246,394

DEPRECIATION

Charge for period

38,411

2,266

40,677

At 31 December 2025

38,411

2,266

40,677

NET BOOK VALUE

At 31 December 2025

193,559

12,158

205,717

"Land and buildings" comprises leasehold improvements (owned) and property right of use assets recognised under the revised lease accounting model. Right of use asset movements and lease liabilities are disclosed in note 10.

6.

DEBTORS

£

Amounts falling due within one year:

Other debtors

5,394

Amounts falling due after more than one year:

Other debtors

33,000

Aggregate amounts

38,394

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Leases (see note 9)

46,240

Trade creditors

2,456

Amounts owed to group undertakings

194,554

Taxation and social security

85

Other creditors

7,815

251,150

Amounts owed to group undertakings are repayable on demand and bear interest at a fixed rate of 5% per annum.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Leases (see note 9)

149,378

9.

LEASING

Right-of-use assets

The company leases retail premises. On commencement of the lease, the company recognises a lease liability and a corresponding right of use asset in respect of the right to use the leased premises. The company uses its incremental borrowing rate to discount lease payments.

Set out below are the carrying amounts of right-of-use assets recognised and the movements during the period:

Tangible fixed assets

£

COST

Additions

209,064

DEPRECIATION

Charge for year

34,844

NET BOOK VALUE

174,220

Lease liabilities

Set out below are the carrying amounts of lease liabilities (included under creditors) and the movements during the period:

£

Additions

203,060

Accretion of interest

8,418

Payments

(15,860

)

At 31 December 2025

195,618

Amounts falling due within one year

46,240

Amounts falling due after more than one year

149,378

195,618

The company uses the incremental borrowing rate in calculating its lease liabilities.

10.	PROVISIONS FOR LIABILITIES

£

Other provisions

6,277

At 31 December 2025 a provision of £6,277 is recognised for the expected cost of restoring leased premises. The provision is based on management’s best estimate. The provision is discounted and the unwinding of the discount is included in finance costs.

11.	RELATED PARTY DISCLOSURES

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 members of the group headed by Anna + Nina Holding B.V due to the 100% voting rights in the company are controlled within the group.

12.	ULTIMATE CONTROLLING PARTY

Anna + Nina Holding B.V. owns 100% of the share capital of Anna Nina Ltd. The results of Anna Nina Ltd are included within the consolidated financial statements of Anna + Nina Holding B.V. Copies of the consolidated financial statements are available on request from the parent company at the registered office address: Gerard Doustraat 128A, 1073 VX, Amsterdam.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Anna Nina Ltd for the period ended 31 December 2025 which comprise the Income Statement, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Anna Nina 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 loss of Anna Nina Ltd. You consider that Anna Nina Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Anna Nina 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 financial statements.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Directors, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

18 May 2026