SCHATZBERGER LIMITED


Director	SCHATZBERGER, Thomas William, Dr


Registered Address	C/O Armstrong Watson First Floor
	One Strawberry Lane
	Newcastle Upon Tyne
	NE1 4BX


Registered Number	12137051 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		8,372		395
Investment property	4		248,525		59,295
			256,897		59,690
Current assets
Debtors	5	691		4,850
Cash at bank and on hand		972		38,284
		1,663		43,134
Creditors amounts falling due within one year	6	(188,594)		(28,171)
Net current assets (liabilities)			(186,931)		14,963
Total assets less current liabilities			69,966		74,653
Creditors amounts falling due after one year	7		(39,900)		(40,138)
Net assets			30,066		34,515
Capital and reserves
Called up share capital			100		100
Profit and loss account			29,966		34,415
Shareholders' funds			30,066		34,515

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 January 2026, and are signed on its behalf by:

SCHATZBERGER, Thomas William, Dr
Director
Registered Company No. 12137051

SCHATZBERGER LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	The turnover shown in the profit and loss account represents rents receivable during the period.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	20	-
Office Equipment	-	5

	Investment property
	Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 September 24	-	949	949
Additions	10,000	-	10,000
At 31 August 25	10,000	949	10,949
Depreciation and impairment
At 01 September 24	-	554	554
Charge for year	1,834	189	2,023
At 31 August 25	1,834	743	2,577
Net book value
At 31 August 25	8,166	206	8,372
At 31 August 24	-	395	395

4.	Investment property
	The director considers that £248,525 is a fair representation of fair value at the year end based on market value for existing use. On a historical cost basis the investment property would have been included at an original cost of £248,525.


		£
	Fair value at 01 September 24	59,295
	Additions	189,230
	At 31 August 25	248,525

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Prepayments and accrued income	691	4,850
Total	691	4,850

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	186,914	26,971
Accrued liabilities and deferred income	1,680	1,200
Total	188,594	28,171

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	39,900	40,138
Total	39,900	40,138

8.	Creditors: amounts due after 5 years
	Bank borrowing due after more than five years amount to £39,900.

9.	Secured creditors
	Bank borrowings are secured on the investment property.

10.	Related party transactions
	As at 31 August 2025, Schatzberger Limited owed Schatzberger Medical Services Limited, a company under common control, £4,500. During the period a director had a loan account with the company. As at 31 August 2025 the company owed this director £182,414.