ANDERSON HOUSE LIMITED - Filleted accounts

Number

01255915

ANDERSON HOUSE LIMITED

Filleted Accounts

31 January 2026

ANDERSON HOUSE LIMITED
Registered number:		01255915
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		-			-
Investments	4		507,000			507,000
			507,000			507,000

Current assets
Debtors	5	79			1,687
Cash at bank and in hand		18,429			7,836
		18,508			9,523

Creditors: amounts falling due within one year	6	(21,734)			(22,000)

Net current liabilities			(3,226)			(12,477)

Total assets less current liabilities			503,774			494,523

Creditors: amounts falling due after more than one year			(129)			(1,701)

Provisions for liabilities			(76,420)			(76,420)

Net assets			427,225			416,402

Capital and reserves
Called up share capital			100			100
Fair value reserve (non-distributable)			383,470			383,470
Profit and loss account			43,655			32,832

Shareholders' funds			427,225			416,402

The directors are 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 directors acknowledge their 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.


Mrs. Rosalyn Fletcher
Director
Approved by the board on 28 August 2026


Notes to the Accounts
for the year ended 31 January 2026

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.

	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:
	Fixtures and fittings	over 4 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1

3	Tangible fixed assets
			Fixtures and fittings		Total
£				£
	Cost
	At 1 February 2025		10,022		10,022
	At 31 January 2026		10,022		10,022

	Depreciation
	At 1 February 2025		10,022		10,022
	At 31 January 2026		10,022		10,022

	Net book value
	At 31 January 2026		-		-
	At 31 January 2025		-		-

4	Investments
Investment
property				Total
	Fair value		£	£
	At 1 February 2025		507,000		507,000
	At 31 January 2026		507,000		507,000

	Historical cost
	At 1 February 2025		127,789
	At 31 January 2026		127,789

5	Debtors		2026		2025
£				£

	Prepayments		79		1,687
			79		1,687

6	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans		1,572		1,532
	Trade creditors		3,224		-
	Payments on account		1,175		1,475
	Corporation tax		1,099		-
	Mrs. Rosalyn Fletcher and James Anderson Fletcher		8,401		14,964
	VAT		182		-
	Accruals		6,081		4,029
			21,734		22,000

7	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		129		1,701

8	Ultimate controlling party and related party transactions
	The company was under the control of throughout the current and previous period.
	No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 except for those disclosed below.
			2026		2025
£				£
	Equity dividends paid to Mrs. Rosalyn Fletcher and James Anderson Fletcher		1,000		1,000
	Balance owing (to) / from Mrs. Rosalyn Fletcher and James Anderson Fletcher		(8,401)		(14,964)

	Interest at 3.75% per annum is charged on balances over £10,000 owed to the company.

9	Other information
	ANDERSON HOUSE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Hawthorne Cottage
	Dubwath
	Basssenthwaite Lake
	Cumbria
	CA13 9YD