Company No: 00432716 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	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

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).