REGISTRAR OF COMPANIES

Registration number: 11274215

Athepius Ltd

Contents

Accountants' Report	1
Balance Sheet	2

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Athepius Ltd
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Athepius Ltd for the year ended 31 March 2025 as set out on pages 2 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Athepius Ltd, as a body, in accordance with the terms of our engagement letter dated 5 April 2022. Our work has been undertaken solely to prepare for your approval the accounts of Athepius Ltd and state those matters that we have agreed to state to the Board of Directors of Athepius Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Athepius Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Athepius 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 Athepius Ltd. You consider that Athepius 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 Athepius 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.

Dodd & Co Limited
Chartered Accountants
Clint Mill
Cornmarket
PENRITH
CA11 7HW

5 June 2025

Athepius Ltd

(Registration number: 11274215)
Balance Sheet as at 31 March 2025

		2025 £	2024 £
Fixed assets		142,177	23,145
Current assets		65,808	159,383
Prepayments and accrued income		5,920	25,687
Creditors: Amounts falling due within one year		(32,598)	(38,179)
Net current assets		39,130	146,891
Total assets less current liabilities		181,307	170,036
Accruals and deferred income		(2,580)	(2,457)
		178,727	167,579
Capital and reserves		178,727	167,579

Athepius Ltd

(Registration number: 11274215)
Balance Sheet as at 31 March 2025 (continued)

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Manor House
Oughterside
WIGTON
CA7 2PT

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Athepius Ltd

(Registration number: 11274215)
Balance Sheet as at 31 March 2025 (continued)

3	Related party transactions

Transactions with directors

2025	At 1 April 2024 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 March 2025 £
E C Berkeley
Directors loan account	1,336	-	(1,336)	-	-	-
Dr D J G Berkeley
Directors loan account	1,336	-	(1,336)	-	-	-

2024	At 1 April 2023 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 March 2024 £
E C Berkeley
Directors loan account	-	1,571	(235)	-	-	1,336
Dr D J G Berkeley
Directors loan account	-	1,571	(235)	-	-	1,336

Directors' advances are repayable on demand.

No interest has been charged on advances to directors.

For the financial year ending 31 March 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 June 2025 and signed on its behalf by:
 

Athepius Ltd

(Registration number: 11274215)
Balance Sheet as at 31 March 2025 (continued)

......................................... Dr D J G Berkeley Director