REGISTERED NUMBER: 08136310 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ANTON GERARD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A G Cummings

REGISTERED OFFICE:

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

REGISTERED NUMBER:

08136310 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

475

712

Investment property

5

162,805

300,000

163,280

300,712

CURRENT ASSETS

Stocks

175,000

175,000

Debtors

6

1,269

1,096

Cash at bank

798,607

633,224

974,876

809,320

CREDITORS

Amounts falling due within one year

7

213,106

214,422

NET CURRENT ASSETS

761,770

594,898

TOTAL ASSETS LESS CURRENT LIABILITIES

925,050

895,610

PROVISIONS FOR LIABILITIES

3,816

3,876

NET ASSETS

921,234

891,734

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

11,303

11,303

Retained earnings

909,831

880,331

SHAREHOLDERS' FUNDS

921,234

891,734

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 July 2026 and were signed by:

A G Cummings - Director

1.	STATUTORY INFORMATION

Anton Gerard Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

1,491

DEPRECIATION

At 1 April 2025

779

Charge for year

237

At 31 March 2026

1,016

NET BOOK VALUE

At 31 March 2026

475

At 31 March 2025

712

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

300,000

Additions

137,805

Disposals

(275,000

)

At 31 March 2026

162,805

NET BOOK VALUE

At 31 March 2026

162,805

At 31 March 2025

300,000

Investment property has been valued on a fair value basis by the director.

Deferred tax has been recognised on all revaluations of investment property at the prevailing rate of tax.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,269

1,096

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

19,256

19,255

Taxation and social security

8,329

8,020

Other creditors

185,521

187,147

213,106

214,422

8.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

11,303

9.	RELATED PARTY DISCLOSURES

At 31 March 2026 other creditors included loans made to the company by the directors of £165,230 (2025: £165,068). The loans are interest free and have no fixed date for repayment.

Mr A G Cummings is also a director and sole shareholder of Anton Construction Limited a company incorporated in England and Wales.

At the 31 March 2026 Anton Gerard Limited owed Anton Construction Limited £13,669 (2025: £13,669). The loans are interest free and have no fixed date for repayment. During the year Anton Construction Limited made sales to Anton Gerard Limited of £5,900 (2025 £4,100).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A G Cummings.