Company No: 06284724 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Richard Barker
	Howard William Evans (Appointed 21 August 2025)
	Elizabeth Daly Orr Hughes (Resigned 25 November 2025)

SECRETARY

R.B.S. Nominees Limited

REGISTERED OFFICE	C/O Rooks Rider Solicitors Llp
	Dowgate Hill House
	14-16 Dowgate Hill
	London
	EC4R 2SU
	United Kingdom

COMPANY NUMBER

06284724 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	32,246		48,746
		32,246		48,746
Current assets
Cash at bank and in hand	4	137,630		138,676
		137,630		138,676
Creditors: amounts falling due within one year	5	( 11,000)		( 11,000)
Net current assets		126,630		127,676
Total assets less current liabilities		158,876		176,422
Net assets		158,876		176,422
Capital and reserves
Called-up share capital	6	1,162		1,162
Revaluation reserve		5,129		21,629
Profit and loss account		152,585		153,631
Total shareholders' funds		158,876		176,422

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 members have 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 Statement of Comprehensive Income has not been delivered.

The financial statements of Anchor Brewhouse Freeholders Limited (registered number: 06284724) were approved and authorised for issue by the Board of Directors on 04 September 2026. They were signed on its behalf by:

Howard William Evans 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

Anchor Brewhouse Freeholders Limited (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 C/O Rooks Rider Solicitors Llp, Dowgate Hill House, 14-16 Dowgate Hill, London, EC4R 2SU, 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 £.

Turnover

Revenue is derived from the collection of ground rents from the leaseholders and contributions from freeholders for the re-issue of share certificates and licences for works.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings

not depreciated

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the Statement of financial position date.

Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Comprehensive Income as described below.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Land and buildings		Total
	£		£
Cost/Valuation
At 01 January 2025	48,746		48,746
Revaluations	( 16,500)		( 16,500)
At 31 December 2025	32,246		32,246
Accumulated depreciation
At 01 January 2025	0		0
At 31 December 2025	0		0
Net book value
At 31 December 2025	32,246		32,246
At 31 December 2024	48,746		48,746

4. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	22,719		25,033
Short-term deposits	114,911		113,643
	137,630		138,676

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to directors	10,000		10,000
Accruals	1,000		1,000
	11,000		11,000

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
90,150 Class A ordinary shares of £ 0.01 each	902		902
26,037 Class B ordinary shares of £ 0.01 each	260		260
	1,162		1,162