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REGISTERED NUMBER: 10962533 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th September 2025

for

ANIDEA BUSINESS LTD

ANIDEA BUSINESS LTD (REGISTERED NUMBER: 10962533)

Contents of the Financial Statements

for the year ended 30th September 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

ANIDEA BUSINESS LTD

Company Information

for the year ended 30th September 2025

| DIRECTOR: | Mr J A Stewart

| REGISTERED OFFICE: | Monometer House

| Rectory Grove

| Leigh-on-Sea

| Essex

| SS9 2HL

| REGISTERED NUMBER: | 10962533 (England and Wales)

| ACCOUNTANTS: | Barrons Limited

| Chartered Accountants

| Monometer House

| Rectory Grove

| Leigh on Sea

| Essex

| SS9 2HN

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Anidea Business Ltd

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Anidea Business Ltd for the year ended 30th September 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity 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 director of Anidea Business Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Anidea Business Ltd and state those matters that we have agreed to state to the director of Anidea Business Ltd 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 Anidea Business Ltd and its director for our work or for this report.

It is your duty to ensure that Anidea Business 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 profit of Anidea Business Ltd. You consider that Anidea Business Ltd 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 Anidea Business 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.

Barrons Limited

Chartered Accountants

Monometer House

Rectory Grove

Leigh on Sea

Essex

SS9 2HN

24th June 2026

ANIDEA BUSINESS LTD (REGISTERED NUMBER: 10962533)

Balance Sheet

30th September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 469 |  |

CURRENT ASSETS

Debtors | 5 | 6,326 |  | 6,401 |  |

Cash at bank and in hand | 108 |  | 421 |  |

6,434 |  | 6,822 |  |

CREDITORS

Amounts falling due within one year | 6 | 6,334 |  | 7,074 |  |

NET CURRENT ASSETS/(LIABILITIES) | 100 |  | (252 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 100 |  | 217 |  |

PROVISIONS FOR LIABILITIES | - |  | 117 |  |

NET ASSETS | 100 |  | 100 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

SHAREHOLDERS' FUNDS | 100 |  | 100 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24th June 2026 and were signed by:

Mr J A Stewart - Director

ANIDEA BUSINESS LTD (REGISTERED NUMBER: 10962533)

Notes to the Financial Statements

for the year ended 30th September 2025

1. | STATUTORY INFORMATION

| Anidea Business 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. | 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

| The turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before the revenue is recognised:

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - |  | the amount of revenue can be measured reliably; |  |

| - |  | it is probable that the Company will receive the consideration due under the contract; |  |

| - |  | the stage of completion of the contract at the end of the reporting period can be measured reliably; and |  |

| - |  | the costs incurred and the costs to complete the contract can be measured reliably. |  |

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

| Depreciation is provided on the following basis:

| Plant and machinery etc - 33% Straight Line

| The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

ANIDEA BUSINESS LTD (REGISTERED NUMBER: 10962533)

Notes to the Financial Statements - continued

for the year ended 30th September 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amount of cash with insignificant risk of change in value.

| Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using effective interest method, less any impairment.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

ANIDEA BUSINESS LTD (REGISTERED NUMBER: 10962533)

Notes to the Financial Statements - continued

for the year ended 30th September 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st October 2024 | 700 |  |

| Disposals | (700 | ) |

| At 30th September 2025 | - |  |

| DEPRECIATION

| At 1st October 2024 | 231 |  |

| Charge for year | 231 |  |

| Eliminated on disposal | (462 | ) |

| At 30th September 2025 | - |  |

| NET BOOK VALUE

| At 30th September 2025 | - |  |

| At 30th September 2024 | 469 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 6,326 |  | 6,401 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 4,713 |  | 1,227 |  |

| Other creditors | 1,621 |  | 5,847 |  |

6,334 |  | 7,074 |  |

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| Directors current account

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Balance outstanding at start of year |  | 6,401 |  | - |  |

| Amounts advanced |  | 25,098 |  | 25,943 |  |

| Amounts repaid |  | (25,173 | ) | (19,542 | ) |

| Balance outstanding at end of year |  | 6,326 |  | 6,401 |  |

| During the year, the company charged interest on the director's loan account at 2.25% until 30th April 2025 and 3.75% onwards, totalling £680 (2024: £118).