REGISTERED NUMBER: 13336771 (England and Wales)

ATHERIA LAW LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

6

DIRECTORS:

E Moon

Ms C Terplan

REGISTERED OFFICE:

Fifth Floor, 10 Finsbury Square

London

United Kingdom

EC2A 1AF

REGISTERED NUMBER:

13336771 (England and Wales)

AUDITORS:

GMP Audit Limited, Statutory Auditor

20 Eversley Road

Bexhill on Sea

East Sussex

TN40 1HE

FIXED ASSETS

Tangible assets

4

4,521

3,228

CURRENT ASSETS

Debtors

5

472,864

553,487

Cash at bank

450,939

248,385

923,803

801,872

CREDITORS

Amounts falling due within one year

6

321,440

480,967

NET CURRENT ASSETS

602,363

320,905

TOTAL ASSETS LESS CURRENT LIABILITIES

606,884

324,133

CREDITORS

Amounts falling due after more than one year

7

-

4,825

NET ASSETS

606,884

319,308

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

606,784

319,208

SHAREHOLDERS' FUNDS

606,884

319,308

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 29th September 2025 and were signed on its behalf by:

Ms C Terplan - Director

1.	STATUTORY INFORMATION

Atheria Law Ltd 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is recognised to the extent that is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebate, value added tax and other sales taxes.The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Services provided but which have not been billed at the balance sheet date have been recognised as turnover. Turnover is recognised to the extent that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover recognition in this manner is based on an assessment of the fair value of the services provided at the balance sheet date where there exist an agreed right to receive consideration for the work undertaken. Work in progress is included in the financial statements as a current asset.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st February 2024

-

6,233

6,233

Additions

1,240

1,896

3,136

At 31st January 2025

1,240

8,129

9,369

DEPRECIATION

At 1st February 2024

-

3,005

3,005

Charge for year

101

1,742

1,843

At 31st January 2025

101

4,747

4,848

NET BOOK VALUE

At 31st January 2025

1,139

3,382

4,521

At 31st January 2024

-

3,228

3,228

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Trade debtors

312,199

404,598

Amounts owed by group undertakings

4,278

-

Amounts recoverable on contract

126,015

115,395

Other debtors

17,448

12,171

Prepayments

12,924

21,323

472,864

553,487

Included within the current year trade debtor balance is a provision of £nil (2024: £14,696), relating to a provision for doubtful debts.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Trade creditors

6,306

18,402

Amounts owed to group undertakings

-

265,596

Tax

97,355

25,046

Social security and other taxes

37,957

39,186

VAT

41,654

76,312

Other creditors

14,273

18,234

Accrued expenses

123,895

38,191

321,440

480,967

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as

restated

£

£

Amounts owed to participating interests

-

4,825

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

as

restated

£

£

Within one year

107,493

-

Between one and five years

65,877

-

173,370

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

100

Ordinary

1

100

100

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Richard Appleyard FCA (Senior Statutory Auditor)

for and on behalf of GMP Audit Limited, Statutory Auditor

11.	RELATED PARTY DISCLOSURES

The Company has taken advantage of the exemption available in financial Reporting standard 102 from disclosing transactions with fellow group undertaking on the basis that is a 100% owned subsidiary within the group.

12.	ULTIMATE CONTROLLING PARTY

The parent company and controlling party is Atheria Law PC, a company incorporated in the USA. It's financial statements are not publicly available.