Annersby Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Annersby Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15303137 . The registered office is Suite A , 82 James Carter Road , Mildenhall, IP28 7DE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Straight Line

2.5. Investment Properties

Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.

Changes in fair value are recognised in the profit and loss account.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Annersby Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Related Party Transactions

Loans received from directors who are also shareholders of the company, or from close family members of those directors, are basic financial instruments. The company has taken advantage of the exemption permitted by FRS 102 paragraph 11.13A and measures these loans initially at transaction price (the net amount received, less transaction costs) and subsequently at amortised cost.

Loans from any other connected parties are recognised initially at the present value of future payments discounted at a market rate of interest for an equivalent loan, and subsequently measured at amortised cost using the effective interest method.

Interest on loans from directors and other connected parties is charged to the profit and loss account on an accruals basis. Where interest is paid to an individual (a director or other individual lender), basic-rate income tax is deducted at source under Income Tax Act 2007 section 874 and remitted to HMRC quarterly on form CT61.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost or Valuation
As at 1 December 2024	349

As at 30 November 2025	349

Depreciation
As at 1 December 2024	87
Provided during the period	88

As at 30 November 2025	175

Net Book Value
As at 30 November 2025	174

As at 1 December 2024	262

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Annersby Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Investment Property

	30 November 2025
	£
Fair Value
As at 1 December 2024	155,000
Additions	180,346
Revaluations	(346)

As at 30 November 2025	335,000

6. Debtors

	30 November 2025	30 November 2024
	£	£
Due within one year
Other debtors	66	100

7. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Other creditors	127,900	56,500

8. Creditors: Amounts Falling Due After More Than One Year

	30 November 2025	30 November 2024
	£	£
Bank loans	233,953	106,500

9. Secured Creditors

Of the creditors falling due after more than one year the following amount is secured by a fixed charge over the investment properties. The mortgages are interest only with terms of 25 years.

10. Share Capital

	30 November 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	100	100

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Annersby Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

11. Related Party Transactions

Ann Marie Grainger

Director and Shareholder

During the period the company received advances of £22,000 and made £50 repayments. Balance owed at the year end: £38,450. (Prior Year: £16,500)

Toby Christopher Grainger

Director and Shareholder

During the period the company received advances of £49,500 and made £50 repayments. Balance owed at the year end: £89,450. (Prior Year: £40,000)

The directors named above are also shareholders of the company. Loans from those directors qualify as basic financial instruments and have been measured at transaction price, as permitted by FRS 102 paragraph 11.13A. The loans are unsecured, interest free and repayable on demand

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		30 November 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		174		262
Investment Properties	5		335,000		155,000

			335,174		155,262
CURRENT ASSETS
Debtors	6	66		100
Cash at bank and in hand		1,224		962

		1,290		1,062
Creditors: Amounts Falling Due Within One Year	7	(127,900 )		(56,500 )

NET CURRENT ASSETS (LIABILITIES)			(126,610 )		(55,438 )

TOTAL ASSETS LESS CURRENT LIABILITIES			208,564		99,824

Creditors: Amounts Falling Due After More Than One Year	8		(233,953 )		(106,500 )

NET LIABILITIES			(25,389 )		(6,676 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(25,489 )		(6,776 )

SHAREHOLDERS' FUNDS			(25,389)		(6,676)