ZATERA LIMITED iXBRL

Company Registration Number: 15906986

ZATERA LIMITED

Unaudited Financial Statements

for the financial period from 20 August 2024 (date of incorporation) to 31 August 2025

ZATERA LIMITED

Company Registration Number: 15906986

STATEMENT OF FINANCIAL POSITION

as at 31 August 2025

Aug 25

Notes

Current Assets

Debtors

2,379

Cash and cash equivalents

17,498

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19,877

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Creditors: amounts falling due within one year

(22,289)

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Net Current Liabilities

(2,412)

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Total Assets less Current Liabilities

(2,412)

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Capital and Reserves

Called up share capital

100

Retained earnings

(2,512)

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Equity attributable to owners of the company

(2,412)

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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial period from 20 August 2024 (date of incorporation) to 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 18 May 2026 and signed on its behalf by

________________________________

Mr Thomas Benjamin Rose

Director

________________________________

Mr Timothy James Sedgwick Frost

Director

ZATERA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 20 August 2024 (date of incorporation) to 31 August 2025

General Information

ZATERA LIMITED is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 15906986. The registered office of the company is 26 Goodge Street, London, W1T 2QG, United Kingdom which is also the principal place of business of the company. Management consultancy activities other than financial management The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 12 month 12 days period from 20 August 2024 (date of incorporation) to 31 August 2025.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including directors, during the financial period was 2, (Aug 24 - 0).

Aug 25

Number

Employees

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6.	Debtors	Aug 25
		£

	Other debtors	100
	Prepayments and accrued income	2,279
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		2,379
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7.	Creditors	Aug 25
	Amounts falling due within one year	£

	Taxation (Note 8)	2,946
	Directors' current accounts	10,500
	Other creditors	75
	Accruals	8,768
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		22,289
		═════════


8.	Taxation	Aug 25
		£

	Creditors:
	VAT	2,946
		═════════

Capital commitments

The company had no material capital commitments at the financial period-ended 31 August 2025.

10.

Directors' advances, credits and guarantees

At August 2025, amounts totalling £10,500 were repayable to the directors. This balance comprised £1,250 due to Mr Thomas Benjamin Rose and £9,250 due to Mr Timothy James Sedgwick Frost. The amounts are unsecured, interest free and repayable on demand.

11.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial period-end.