REGISTERED NUMBER: 04898720 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ANRO DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTOR:

R A Kennard

REGISTERED OFFICE:

159 Friern Road

East Dulwich

London

SE22 0AZ

REGISTERED NUMBER:

04898720 (England and Wales)

ACCOUNTANTS:

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

FIXED ASSETS

Tangible assets

4

371

554

Investment property

5

450

450

821

1,004

CURRENT ASSETS

Debtors

6

6,307

5,201

Cash at bank

1,811

544

8,118

5,745

CREDITORS

Amounts falling due within one year

7

868

834

NET CURRENT ASSETS

7,250

4,911

TOTAL ASSETS LESS CURRENT LIABILITIES

8,071

5,915

CAPITAL AND RESERVES

Called up share capital

8

10,000

10,000

Fair value reserve

9

450

450

Retained earnings

(2,379

)

(4,535

)

SHAREHOLDERS' FUNDS

8,071

5,915

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 May 2026 and were signed by:

R A Kennard - Director

1.	STATUTORY INFORMATION

Anro Developments 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 Financial Statements are presented in round pounds sterling £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

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

Revenue from ground rents is recognised at the annual renewal date.

Revenue from insurance income is recognised annually in advance of the payment due date.

Tangible fixed assets

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

Computer equipment

-

33% on reducing balance

The Tangible Fixed Assets are reviewed for impairment annually.

The Directors elect to capitalise items with a useful economic life in excess of two years, and with a purchase price in excess of £300.

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 Statement of Income and Retained Earnings, 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.

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.

Going concern

The accounts have been prepared on a going concern basis as the Director will continue to support the Company in the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

1,269

DEPRECIATION

At 1 April 2025

715

Charge for year

183

At 31 March 2026

898

NET BOOK VALUE

At 31 March 2026

371

At 31 March 2025

554

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

450

NET BOOK VALUE

At 31 March 2026

450

At 31 March 2025

450

The investment property held is in respect of freehold land at 58 Copleston Road.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

300

Directors' current accounts

6,307

4,901

6,307

5,201

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

173

173

Accrued expenses

695

661

868

834

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

10,000

Ordinary

1.00

10,000

10,000

9.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

450

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following loan accounts subsisted during the year:

Directors loan account

A member of key management personnel.

During the year the Director advanced the Company £70,809 (2025: £56,135)

During the year the Company repaid the Director £72,215 (2025: £62,578)

As at the year end the Director owed the Company £6,307 (2025: £4,901)

The loan was repaid to the Company within 9 months of the year end.

The following reproduces the text of the report prepared for the director 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 Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on pages one to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

Date: .............................................