Company No: 01252908 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.10.2025		31.01.2025
		£		£
				Restated - note 2
Fixed assets
Tangible assets	4	569,662		526,791
		569,662		526,791
Current assets
Stocks		14,753		5,870
Debtors	5	257,874		5,817
Cash at bank and in hand		72,547		20,715
		345,174		32,402
Creditors: amounts falling due within one year	6	( 204,981)		( 109,285)
Net current assets/(liabilities)		140,193		(76,883)
Total assets less current liabilities		709,855		449,908
Creditors: amounts falling due after more than one year	7	0		33,882
Provision for liabilities		( 26,084)		( 27,387)
Net assets		683,771		456,403
Capital and reserves
Called-up share capital	8	5		5
Revaluation reserve		120,048		120,048
Profit and loss account		563,718		336,350
Total shareholders' funds		683,771		456,403

For the financial period ending 31 October 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 period 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 Profit and Loss Account has not been delivered.

The financial statements of Annabeth Limited (registered number: 01252908) were approved and authorised for issue by the Board of Directors on 14 October 2026. They were signed on its behalf by:

T M Stevens Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Annabeth 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 Rosemary Cottage Peat Common, Elstead, Godalming, GU8 6DX, 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 £.

Reporting period length

The current financial statements cover a nine‑month reporting period from 1 February 2025 to 31 October 2025. The reporting period was shortened to nine months to facilitate the planned sale of the Company, including aligning financial reporting with the timelines and information requirements of prospective buyers. As a result of presenting a period shorter than twelve months, the amounts in these financial statements are not fully comparable with the amounts presented for the prior twelve‑month reporting period.

Prior period adjustment

Prior period adjustments have been included in these financial statements relating to the correction of historical accounting entries associated with customer deposits and pension-related balances. Further details are provided in Note 2 to the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

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, reducing balance] basis over its expected useful life, as follows:

Land and buildings	100 years straight line
Plant and machinery etc.	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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 Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

2. Prior period adjustment

		As previously reported		Adjustment		As restated
Period ended 31 January 2025		£		£		£
Other Creditors		162,516		(99,640)		62,876
Other taxation and social security		25,372		2,669		28,041
Profit and Loss Account		239,379		96,971		336,350

During the preparation of the financial statements for the year ended 31 October 2025, a detailed review of the prior period accounting records identified a number of historical accounting and presentation matters requiring adjustment. Accordingly, the comparative figures have been restated to ensure consistency and appropriate presentation in accordance with FRS 102.

The adjustments principally relates to the correction of historical accounting entries relating to customer deposits. Certain deposit transactions were incorrectly recorded resulting in the misstatement of revenue and related balance sheet balances in prior periods. The comparative figures have been restated to reflect the appropriate accounting treatment of these transactions.

The adjustments relate solely to the comparative figures and does not affect the Company’s underlying trading activities or cash generation during the year ended 31 October 2025.

3. Employees

	Period from 01.02.2025 to 31.10.2025		Year ended 31.01.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	31		28

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 February 2025	565,482		389,776		955,258
Additions	59,318		945		60,263
At 31 October 2025	624,800		390,721		1,015,521
Accumulated depreciation
At 01 February 2025	155,232		273,235		428,467
Charge for the financial period	4,241		13,151		17,392
At 31 October 2025	159,473		286,386		445,859
Net book value
At 31 October 2025	465,327		104,335		569,662
At 31 January 2025	410,250		116,541		526,791

5. Debtors

	31.10.2025		31.01.2025
	£		£
Other debtors	257,874		5,817

6. Creditors: amounts falling due within one year

	31.10.2025		31.01.2025
	£		£
Bank loans and overdrafts	3,037		2,267
Trade creditors	48,057		16,101
Taxation and social security	125,738		28,041
Other creditors	28,149		62,876
	204,981		109,285

7. Creditors: amounts falling due after more than one year

	31.10.2025		31.01.2025
	£		£
Other creditors	0		( 33,882)

8. Called-up share capital

	31.10.2025		31.01.2025
	£		£
Allotted, called-up and fully-paid
5 Ordinary shares of £ 1.00 each	5		5

9. Related party transactions

Transactions with the entity's directors

	31.10.2025		31.01.2025
	£		£
T Stevens (Director and shareholder) - 2.25% interest	243,985		36,276

During the year, the director, T Stevens, introduced funds to the company totalling £241,051, withdrawals amounted to £445,781 and interest charged on the outstanding loan balance during the year totalled £2,980.