Silverfin false false 31/12/2025 01/01/2025 31/12/2025 A T Archer 18/11/2025 14/02/2024 C G Collins 30/01/2025 H J Farthing 07/12/2021 C J Haskins 09/04/2026 G R Haskins 29/06/2004 06 July 2026 The principal activity of the Company during the financial year was investment in property. 00432716 2025-12-31 00432716 bus:Director1 2025-12-31 00432716 bus:Director2 2025-12-31 00432716 bus:Director3 2025-12-31 00432716 bus:Director4 2025-12-31 00432716 bus:Director5 2025-12-31 00432716 2024-12-31 00432716 core:CurrentFinancialInstruments 2025-12-31 00432716 core:CurrentFinancialInstruments 2024-12-31 00432716 core:ShareCapital 2025-12-31 00432716 core:ShareCapital 2024-12-31 00432716 core:CapitalRedemptionReserve 2025-12-31 00432716 core:CapitalRedemptionReserve 2024-12-31 00432716 core:RetainedEarningsAccumulatedLosses 2025-12-31 00432716 core:RetainedEarningsAccumulatedLosses 2024-12-31 00432716 2025-01-01 2025-12-31 00432716 bus:FilletedAccounts 2025-01-01 2025-12-31 00432716 bus:SmallEntities 2025-01-01 2025-12-31 00432716 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 00432716 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00432716 bus:Director1 2025-01-01 2025-12-31 00432716 bus:Director2 2025-01-01 2025-12-31 00432716 bus:Director3 2025-01-01 2025-12-31 00432716 bus:Director4 2025-01-01 2025-12-31 00432716 bus:Director5 2025-01-01 2025-12-31 00432716 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Company No: 00432716 (England and Wales)

# ANGLO-TRADING ESTATE LTD

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

ANGLO-TRADING ESTATE LTD

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

ANGLO-TRADING ESTATE LTD

## BALANCE SHEET

As at 31 December 2025
ANGLO-TRADING ESTATE LTD

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 1,360,000 |  | 1,360,000
|  | 1,360,000 |  | 1,360,000
Current assets |  |  |  |
Debtors | 4 | 28,242 |  | 23,310
Cash at bank and in hand |  | 146,026 |  | 146,456
|  | 174,268 |  | 169,766
Creditors: amounts falling due within one year | 5 | ( 1,522,461) |  | ( 1,552,666)
Net current liabilities |  | (1,348,193) |  | (1,382,900)
Total assets less current liabilities |  | 11,807 |  | (22,900)
Net assets/(liabilities) |  | 11,807 |  | ( 22,900)
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Capital redemption reserve |  | 49,900 |  | 49,900
Profit and loss account |  | ( 38,193 ) |  | ( 72,900 )
Total shareholder's funds/(deficit) |  | 11,807 |  | ( 22,900)

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 Profit and Loss Account has not been delivered.

The financial statements of Anglo-Trading Estate Ltd (registered number: 00432716) were approved and authorised for issue by the Board of Directors on 06 July 2026. They were signed on its behalf by:

H J Farthing Director |

ANGLO-TRADING ESTATE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
ANGLO-TRADING ESTATE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 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

Anglo-Trading Estate 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 64 High Street, Shepton Mallet, BA4 5AX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, 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.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Reserves

Profit and loss account includes all current and prior profits and losses.

##### Capital redemption reserve

The capital redemption reserve reflects the cumulative value of share capital cancellations and is a non-distributable
reserve.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 4

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 January 2025 | 1,360,000
As at 31 December 2025 | 1,360,000

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 2025 |  | 2024
| £ |  | £
Historic cost | 1,360,000 |  | 1,360,000

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 4,739 |  | 4,117
Amounts owed by Group undertakings | 0 |  | 93
Other debtors | 23,503 |  | 19,100
| 28,242 |  | 23,310

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 3,589 |  | 0
Amounts owed to Group undertakings | 1,489,722 |  | 1,526,536
Taxation and social security | 4,416 |  | 0
Other creditors | 24,734 |  | 26,130
| 1,522,461 |  | 1,552,666

#### 6. Related party transactions

Other related party transactions

During the year, the company made payments on a loan from an associated company, J. H. Haskins & Sons Ltd, which is interest free and repayable on demand. At the balance sheet date, the amount due included within creditors was £1,489,722 (2024: £1,526,536).
During the year, the company cleared a loan from an associated company, Haskins Furniture Shepton Mallet Ltd, which is interest free and repayable on demand. At the balance sheet date, the amount due included within debtors was £Nil (2024: £93).