Anakao Jewellery Ltd - Filleted accounts

Registered number

09837846

Anakao Jewellery Ltd

Unaudited Filleted Accounts

31 October 2025

Anakao Jewellery Ltd
Registered number:		09837846
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		106,333			116,000
Tangible assets	4		30,133			8,974
			136,466			124,974

Current assets
Stocks		180,304			271,804
Debtors	5	97,378			24,291
Cash at bank and in hand		15,186			39,240
		292,868			335,335

Creditors: amounts falling due within one year	6	(365,735)			(431,217)

Net current liabilities			(72,867)			(95,882)

Total assets less current liabilities			63,599			29,092

Creditors: amounts falling due after more than one year	7		-			(2,914)



Net assets			63,599			26,178

Capital and reserves
Called up share capital			1,500			1,500
Profit and loss account			62,099			24,678

Shareholders' funds			63,599			26,178

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




V Soudakar
Director
Approved by the board on 23 July 2026

Anakao Jewellery Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Intangible	15 year
	Plant and machinery	20% reducing balance
	Fixtures, fittings, tools and equipment	20% reducing balance
	Vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 November 2024					145,000
	At 31 October 2025					145,000

	Amortisation
	At 1 November 2024					29,000
	Provided during the year					9,667
	At 31 October 2025					38,667

	Net book value
	At 31 October 2025					106,333
	At 31 October 2024					116,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 15 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	18,087		-		18,087
	Additions	1,542		28,960		30,502
	At 31 October 2025	19,629		28,960		48,589

	Depreciation
	At 1 November 2024	9,113		-		9,113
	Charge for the year	2,103		7,240		9,343
	At 31 October 2025	11,216		7,240		18,456

	Net book value
	At 31 October 2025	8,413		21,720		30,133
	At 31 October 2024	8,974		-		8,974


5	Debtors			2025		2024
£					£

	Trade debtors			97,212		23,526
	Other debtors			166		765
				97,378		24,291


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			4,120		4,985
	Trade creditors			26,637		75,505
	Taxation and social security costs			22,557		4,943
	Other creditors			312,421		345,784
				365,735		431,217


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		2,914


8	Other information

	Anakao Jewellery Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	108W West Wing
	Sterling House
	Langston Road
	Loughton
	IG10 3TS