Anna Park Ltd - Filleted accounts

Registered number

04098847

Anna Park Ltd

Unaudited Filleted Accounts

31 January 2026

Anna Park Ltd
Registered number:		04098847
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		780,744			779,085

Current assets
Stocks		330,866			327,252
Debtors	4	60,193			47,750
Cash at bank and in hand		2,200			14,432
		393,259			389,434

Creditors: amounts falling due within one year	5	(522,055)			(393,721)

Net current liabilities			(128,796)			(4,287)

Total assets less current liabilities			651,948			774,798


Provisions for liabilities			(86,479)			(86,479)


Net assets			565,469			688,319

Capital and reserves
Called up share capital			200,000			200,000
Non-Distributable reserves			422,221			422,221
Profit and loss account			(56,752)			66,098

Shareholder's funds			565,469			688,319

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 member has 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.




R P Cawston
Director
Approved by the board on 30 October 2026

Anna Park Ltd
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, fittings, tools and equipment	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			35		45


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2025	775,228		169,181		944,409
	Additions	-		3,498		3,498
	At 31 January 2026	775,228		172,679		947,907

	Depreciation
	At 1 February 2025	-		165,324		165,324
	Charge for the year	-		1,839		1,839
	At 31 January 2026	-		167,163		167,163

	Net book value
	At 31 January 2026	775,228		5,516		780,744
	At 31 January 2025	775,228		3,857		779,085


	Freehold land and buildings:			2026		2025
£					£
	Historical cost			775,228		775,228
	Cumulative depreciation based on historical cost			-		-
				775,228		775,228
	On 1st February 2018, a fixed asset long term leasehold property and short term leasehold improvements were redesignated as investment properties at a net book value of £241,299.

	The investment property was revalued by directors to its market value of £750,000 on 31st January 2019, producing a fair value gain on revaluation of £508,701. The directors continue to believe that this is a prudent estimatae of the current market value of the property, following a valuation conducted on th property by Lambers Chartered Surveyors on 10th August 2018.

4	Debtors			2026		2025
£					£

	Other debtors			60,193		47,750


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

	Bank loans and overdrafts			19,226		23,105
	Trade creditors			40,682		-
	Taxation and social security costs			47,762		57,138
	Other creditors			414,385		313,478
				522,055		393,721


6	Events after the reporting date

	Profit and loss reserves comprise of the cumulative trading profits/(losses) after tax net of any dividends and reserves transfers accounted for in the year.


7	Pension commitments

	The company operates a defined contrubution pension scheme for the directors and staff. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £11,536 (2025: £10,734).


8	Controlling party

	The company is controlled by A Park, who is a director and 100% shareholder of the company.


9	Other information

	Anna Park Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	126 Regents Park Road
	London
	NW1 8XL