ANAR TRADING LTD Accounts






ANAR TRADING LTD

	Company No. 16102349
		Information for Filing with The Registrar
		30 November 2025

The Director presents his report and the accounts for the year ended 30 November 2025.

Principal activities
The principal activity of the company during the year under review was Dealing and trading in securities..




Director

The Director who served at any time during the year was as follows:

R. Hashemi









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

R. Hashemi
Director
19 August 2026

at	30 November 2025
Company No.		16102349	Notes	2025
				£






Current assets
	Stocks		5	120,000


	Cash at bank and in hand			200
				120,200
Creditors: Amount falling due within one year			6	(121,604)
Net current liabilities				(1,404)
Total assets less current liabilities				(1,404)




Net liabilities				(1,404)

Capital and reserves
	Called up share capital			1



	Profit and loss account		8	(1,405)

Total equity				(1,404)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 19 August 2026 and signed on its behalf by:
R. Hashemi
Director
19 August 2026

for the year ended 30 November 2025

General information

ANAR TRADING LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 16102349

Its registered office is:

First Floor Office

3 Hornton Place

London

W8 4LZ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Revenue from the sale of securities is recognised when the significant risks and rewards of ownership have transferred to the purchaser, which is normally the trade date.

Dividend income is recognised when the company's right to receive payment has been established.

Interest income is recognised using the effective interest method and is accrued on a time basis by reference to the principal outstanding and the applicable interest rate.

Realised gains and losses arising on the disposal of securities are recognised in profit or loss at the date of disposal.

Where securities are measured at fair value through profit or loss, unrealised gains and losses arising from movements in fair value at the reporting date are recognised in profit or loss.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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.

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025
			Number
		The average monthly number of employees (including directors) during the year was:	0

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period



		Profit on ordinary activities before tax	(1,405)

5	Stocks
			2025
			£
		Raw materials and consumables	120,000


			120,000

6	Creditors:
		amounts falling due within one year
			2025
			£







		Loans from directors	1,204
		Other creditors	120,000
		Accruals and deferred income	400
			121,604

Share Capital

Ordinary Share Capital

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.