Company No: 11846676 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	70,826		74,555
		70,826		74,555
Current assets
Debtors	4	2,603		1,835
Cash at bank and in hand		123,859		161,463
		126,462		163,298
Creditors: amounts falling due within one year	5	( 152,024)		( 199,534)
Net current liabilities		(25,562)		(36,236)
Total assets less current liabilities		45,264		38,319
Net assets		45,264		38,319
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		45,164		38,219
Total shareholder's funds		45,264		38,319

For the financial year ending 28 February 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges 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 Anderson Lloyd International Ltd (registered number: 11846676) were approved and authorised for issue by the Director on 12 June 2026. They were signed on its behalf by:

M J Ellery Director

1. Accounting policies

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

General information and basis of accounting

Anderson Lloyd International Ltd (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 17 Esplanade Road, Newquay, Cornwall, TR7 1QB, 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 £.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of energy in the ordinary course of the company's activities. Turnover is shown net of value added tax where applicable.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery etc.

25 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 March 2025	93,198		93,198
At 28 February 2026	93,198		93,198
Accumulated depreciation
At 01 March 2025	18,643		18,643
Charge for the financial year	3,729		3,729
At 28 February 2026	22,372		22,372
Net book value
At 28 February 2026	70,826		70,826
At 28 February 2025	74,555		74,555

4. Debtors

	2026		2025
	£		£
Trade debtors	1,673		1,494
Other debtors	930		341
	2,603		1,835

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to Parent undertakings	147,495		195,471
Taxation and social security	2,504		1,884
Other creditors	2,025		2,179
	152,024		199,534

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

7. Related party transactions

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

	2026		2025
	£		£
Anderson Lloyd International (BVI) Ltd	147,495		195,471

At the balance sheet date company owed £147,495 (2025: £195,471) to its parent company, Anderson Lloyd International Limited (BVI).

8. Ultimate controlling party

Parent Company:

Anderson Lloyd International Limited

17 Esplanade Road Newquay Cornwall England TR7 1QB

(Company registered in British Virgin Islands)