Anton Saws & Machinery Ltd

Anton Saws & Machinery Ltd Accountants' Report For the year ended 31 January 2026
Report to the directors on the preparation of the unaudited statutory accounts of Anton Saws & Machinery Ltd for the year ended 31 January 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Anton Saws & Machinery Ltd for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Anton Saws & Machinery Ltd, as a body, in accordance with the terms of our engagement letter dated 31 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Anton Saws & Machinery Ltd and state those matters that we have agreed to state to the Board of Directors of Anton Saws & Machinery Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Anton Saws & Machinery Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Anton Saws & Machinery Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Anton Saws & Machinery Ltd. You consider that Anton Saws & Machinery Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Anton Saws & Machinery Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 January 2026. .................................................... Dove Marsh & Jones 1 Crown Walk Jewry Street Winchester Hampshire SO23 8BB 31 October 2026 2

Anton Saws & Machinery Ltd
Accountants' Report
For the year ended 31 January 2026

Report to the directors on the preparation of the unaudited statutory accounts of Anton Saws & Machinery Ltd for the year ended 31 January 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Anton Saws & Machinery Ltd for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Anton Saws & Machinery Ltd, as a body, in accordance with the terms of our engagement letter dated 31 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Anton Saws & Machinery Ltd and state those matters that we have agreed to state to the Board of Directors of Anton Saws & Machinery Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Anton Saws & Machinery Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Anton Saws & Machinery Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Anton Saws & Machinery Ltd. You consider that Anton Saws & Machinery Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Anton Saws & Machinery Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 January 2026.

....................................................
Dove Marsh & Jones
1 Crown Walk
Jewry Street
Winchester
Hampshire
SO23 8BB
31 October 2026

Anton Saws & Machinery Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	31,243	45,625
		31,243	45,625
Current assets
Stocks	4	77,450	58,662
Debtors	5	85,146	85,593
Cash at bank and in hand		62,244	40,566
		224,840	184,821
Creditors: amount falling due within one year	6	(264,012)	(238,399)
Net current assets		(39,172)	(53,578)

Total assets less current liabilities		(7,929)	(7,953)
Creditors: amount falling due after more than one year	7	(38,779)	(60,007)
Provisions for liabilities	8	(4,972)	(8,669)
Net assets		(51,680)	(76,629)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(51,780)	(76,729)
Shareholders' funds		(51,680)	(76,629)

For the year ended 31 January 2026 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 31 October 2026 and were signed on its behalf by:

-------------------------------
Mr M J Paraman
Director

Anton Saws & Machinery Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Anton Saws & Machinery Ltd is a private company, limited by shares, registered in England and Wales, registration number 03902802, registration address Ground Floor, 1 Crown Walk, Jewry Street, Winchester, Hampshire, SO23 8BB. The trading address of the company is Unit 1 Parnell Court, East Portway, Andover, Hampshire, SP10 3LX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Plant and Machinery	25% Reducing Balance
Computer Equipment	33% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 5 (2025 : 6).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 February 2025	18,029	83,222	9,828	111,079
Additions	-	5,400	-	5,400
Disposals	-	(14,990)	-	(14,990)
At 31 January 2026	18,029	73,632	9,828	101,489
Depreciation
At 01 February 2025	17,321	40,655	7,478	65,454
Charge for year	177	11,450	587	12,214
On disposals	-	(7,422)	-	(7,422)
At 31 January 2026	17,498	44,683	8,065	70,246
Net book values
Closing balance as at 31 January 2026	531	28,949	1,763	31,243
Opening balance as at 01 February 2025	708	42,567	2,350	45,625

The net book value of Motor Vehicles includes £ 24,899 (2025 £42,567) in respect of assets leased under finance leases or hire purchase contracts.

Stocks

	2026 £		2025 £
Stocks	77,450		58,662
	77,450		58,662

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	78,696	79,143
Other Debtors	6,450	6,450
	85,146	85,593

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	201,711	150,353
Bank Loans & Overdrafts (Secured)	10,246	10,084
Bank Loans & Overdrafts	-	25,314
Corporation Tax	1,468	238
PAYE & Social Security	937	3,615
Accrued Expenses	14,580	10,770
Other Creditors	8,198	8,936
Obligations under HP/Financial Leases	9,297	18,061
Directors' Current Accounts	83	144
VAT	17,492	10,884
	264,012	238,399

Creditors: amount falling due after more than one year

	2026 £	2025 £
Bank Loans & Overdrafts (secured)	25,883	36,138
Obligations Under HP/Financial Leases	12,896	23,869
	38,779	60,007

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	4,972		8,669
	4,972		8,669