Nathan Anthony Limited

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—7

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Accountants' Report

For The Year Ended 31 January 2026

Accountants' Report

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nathan Anthony Limited for the year ended 31 January 2026 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the directors of Nathan Anthony Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nathan Anthony Limited and state those matters that we have agreed to state to the directors of Nathan Anthony Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Nathan Anthony 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 Nathan Anthony Limited . You consider that Nathan Anthony Limited 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 Nathan Anthony 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.

20 May 2026

Merranti Accounting Ltd

10 Scandia Hus Business Park, Felcourt Road

Felcourt

East Grinstead

Surrey

RH19 2LP

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Nathan Anthony Limited

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 03148472

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		282,840		301,355

			282,840		301,355
CURRENT ASSETS
Stocks	5	527,221		384,008
Debtors	6	911,019		505,035
Cash at bank and in hand		95,016		52,857

		1,533,256		941,900
Creditors: Amounts Falling Due Within One Year	7	(1,926,935 )		(1,442,399 )

NET CURRENT ASSETS (LIABILITIES)			(393,679 )		(500,499 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(110,839 )		(199,144 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(34,246 )

NET LIABILITIES			(110,839 )		(233,390 )

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			(110,841 )		(233,392 )

SHAREHOLDERS' FUNDS			(110,839)		(233,390)

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Nathan Anthony Limited

Balance Sheet (continued)

As At 31 January 2026

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Nathan Anthony

Director

20 May 2026

The notes on pages 5 to 7 form part of these financial statements.

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Nathan Anthony Limited

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Nathan Anthony Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03148472 . The registered office is Langshott Service Station, Smallfield Road, Horley, Surrey, RH6 9AU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The company has net liabilities at the balance sheet date arising from accumulated losses. The directors have carefully considered the company’s financial position, including detailed cash flow forecasts, current trading performance and available funding. Based on these forecasts and the continued financial support of the directors and creditors, the directors are satisfied that the company will be able to meet its liabilities for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Improvements	Over the life of the lease
Motor Vehicles	15% & 10% Reducing Balance
Fixtures & Fittings	15% Straight Line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

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Nathan Anthony Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2025: 14)

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 February 2025	177,619	271,552	449,171
Additions	-	13,410	13,410

As at 31 January 2026	177,619	284,962	462,581

Depreciation
As at 1 February 2025	24,849	122,967	147,816
Provided during the period	11,007	20,918	31,925

As at 31 January 2026	35,856	143,885	179,741

Net Book Value
As at 31 January 2026	141,763	141,077	282,840

As at 1 February 2025	152,770	148,585	301,355

5. Stocks

	2026	2025
	£	£
Stock	527,221	384,008

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	233,337	94,215
Other debtors	677,682	410,820

	911,019	505,035

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Nathan Anthony Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	789,383	380,648
Bank loans and overdrafts	253,334	308,893
Other loans	314,980	187,698
Other creditors	515,915	543,425
Taxation and social security	53,323	21,735

	1,926,935	1,442,399

Included in other creditors is £126,474 (2025 £124,890) in respect of invoice financing. This relates to an advance facility secured on trade receivables.

Included in other creditors is £262,284 (2025 £195,570) in respect of stock finance facilities secured on vehicle stock.

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	3,333
Other loans	-	30,913

	-	34,246

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Robert Press	27,449	-	27,449	-	-

The above loan is unsecured, interest free and repayable on demand.

10. Related Party Transactions

During the year, the company recharged expenses of £200,430 (2025: £40,000) to companies related by virtue of common control. The company also received a loan waiver of £115,000 from a related company. At the year end, the total amount due to Nathan Anthony Limited was £312,494 (2025: £275,900). The balance is unsecured, interest-free and repayable on demand.

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Directors	Mr Nathan Anthony
	Mr Robert Press

Secretary	Mrs Sloane Anthony

Company Number	03148472

Registered Office	Langshott Service Station
	Smallfield Road
	Horley
	Surrey
	RH6 9AU

Accountants	Merranti Accounting Ltd
	10 Scandia Hus Business Park, Felcourt Road
	Felcourt
	East Grinstead
	Surrey
	RH19 2LP