REGISTERED NUMBER: 02948043 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

A.N.A. Land Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S C Lau

Mrs S K Lau

Ms N Lau

SECRETARY:

S C Lau

REGISTERED OFFICE:

Speedwell

Seale Road

Elstead

Godalming

Surrey

GU8 6LF

REGISTERED NUMBER:

02948043 (England and Wales)

ACCOUNTANTS:

Whiteleys

Chartered Certified Accountants

Sovereign House

155 High Street

Aldershot

Hampshire

GU11 1TT

FIXED ASSETS

Investment property

5

11,921,199

11,921,199

CURRENT ASSETS

Debtors

6

35,158

4,730

Cash at bank

70,576

56,148

105,734

60,878

CREDITORS

Amounts falling due within one year

7

610,163

595,167

NET CURRENT LIABILITIES

(504,429

)

(534,289

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,416,770

11,386,910

CREDITORS

Amounts falling due after more than one year

8

(2,880,526

)

(3,378,103

)

PROVISIONS FOR LIABILITIES

(745,252

)

(745,252

)

NET ASSETS

7,790,992

7,263,555

CAPITAL AND RESERVES

Called up share capital

5

5

Fair value reserve

10

2,730,103

2,730,103

Retained earnings

5,060,884

4,533,447

SHAREHOLDERS' FUNDS

7,790,992

7,263,555

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 2nd November 2026 and were signed on its behalf by:

Ms N Lau - Director

1.	STATUTORY INFORMATION

A.N.A. Land 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rents received, stated net of discounts and of Value Added Tax.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.

Investment property

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Going concern

The company has net current liabilities and relies on the rental income to pay its debts when they fall due. This together with management information and forecast results leads the directors to consider it appropriate to prepare the financial statements on a going concern basis. It is on this basis, together with the continued support of the directors, that leads the directors to consider it appropriate to prepare the financial statements on a going concern basis.

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2025

and 31st March 2026

11,921,199

NET BOOK VALUE

At 31st March 2026

11,921,199

At 31st March 2025

11,921,199

Fair value at 31st March 2026 is represented by:

£

Valuation in 2026

3,361,937

Cost

8,559,262

11,921,199

The fair value of the investment properties at 31 March 2025 were arrived at on the basis of valuations carried out by Mr Lau, a director of the company, by reference to market conditions and evidence of similar properties in their locations.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

20,586

3,692

Other debtors

14,572

1,038

35,158

4,730

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

197,799

209,346

Trade creditors

88,980

80,108

Taxation and social security

231,528

207,497

Other creditors

91,856

98,216

610,163

595,167

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

1,435,218

1,980,979

Other creditors

1,445,308

1,397,124

2,880,526

3,378,103

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

700,981

1,238,233

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank Loans

1,633,018

2,163,076

The bank loans are secured by fixed and floating charges over the company's assets, these are registered by Lloyds Bank PLC and The Royal Bank of Scotland.

10.

RESERVES

Fair

value

reserve

£

At 1st April 2025

and 31st March 2026

2,730,103

11.	RELATED PARTY DISCLOSURES

Included within creditors due after more than one year, is an amount owed to the directors in the sum of £1,445,308 (2025 - £1,397,124).

There are no set repayments terms or interest on this loan.