ANTONIA SALZL LTD

ANTONIA SALZL LTD Accountants' Report For the year ended 31 August 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ANTONIA SALZL LTD for the year ended 31 August 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ANTONIA SALZL LTD for the year ended 31 August 2025 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 companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of ANTONIA SALZL LTD , as a body, in accordance with the terms of our engagement letter dated 05 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of ANTONIA SALZL LTD and state those matters that we have agreed to state to the Board of Directors of ANTONIA SALZL 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 ANTONIA SALZL LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that ANTONIA SALZL 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 ANTONIA SALZL LTD . You consider that ANTONIA SALZL 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 ANTONIA SALZL 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 August 2025 .................................................... S J Mayled Ltd t/a Stephen Mayled & Associates Suite G2 The Business Centre Cardiff House, Cardiff Road Barry Vale of Glamorgan CF63 2AW 05 November 2025 2

ANTONIA SALZL LTD
Accountants' Report
For the year ended 31 August 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ANTONIA SALZL LTD for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ANTONIA SALZL LTD for the year ended 31 August 2025 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 companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of ANTONIA SALZL LTD , as a body, in accordance with the terms of our engagement letter dated 05 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of ANTONIA SALZL LTD and state those matters that we have agreed to state to the Board of Directors of ANTONIA SALZL 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 ANTONIA SALZL LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ANTONIA SALZL 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 ANTONIA SALZL LTD . You consider that ANTONIA SALZL 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 ANTONIA SALZL 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 August 2025

....................................................
S J Mayled Ltd t/a Stephen Mayled & Associates
Suite G2 The Business Centre
Cardiff House, Cardiff Road
Barry
Vale of Glamorgan
CF63 2AW
05 November 2025

ANTONIA SALZL LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	500,429	536,630
Investments	4	221,267	115,238
		721,696	651,868
Current assets
Stocks	5	7,482	5,488
Debtors: amounts falling due within one year	6	20,000	0
Debtors: amounts falling due after one year	7	86,105	87,955
Cash at bank and in hand		185,663	208,239
		299,250	301,682
Creditors: amount falling due within one year	8	(206,983)	(80,724)
Net current assets		92,267	220,958

Total assets less current liabilities		813,963	872,826
Creditors: amount falling due after more than one year	9	(111,994)	(263,950)
Accruals and deferred income		(112,153)	(87,658)
Provisions for liabilities	10	(48,284)	(40,961)
Net assets		541,532	480,257

Capital and reserves
Called up share capital	11	1	1
Profit and loss account		541,531	480,256
Shareholders' funds		541,532	480,257

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director has chosen to exercise the option in S444(1)(a) CA 2006 and file just the balance sheet.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small company's regime.

The financial statements were approved by the director on 05 November 2025 and were signed by:

-------------------------------
Antonia Salzl
Director

ANTONIA SALZL LTD
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

ANTONIA SALZL LTD is a private company, limited by shares, registered in England and Wales, registration number 10910051, registration address 27 Highland Road, Southsea, Portsmouth, Hampshire, PO4 9DA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

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

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

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

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:

Improvements to property	50 years Straight Line
Fixtures and Fittings	10% Reducing Balance
Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

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.

Fixed asset investments

Fixed asset investments are stated at amortised cost less provision for any permanent diminution in value.

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.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees Average number of employees during the year was 12 (2024 : 13).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Improvements to property	Total
	£	£	£	£	£
At 01 September 2024	261,774	46,090	81,774	331,748	721,386
Additions	26,809	-	-	-	26,809
Disposals	-	-	-	-	-
At 31 August 2025	288,583	46,090	81,774	331,748	748,195
Depreciation
At 01 September 2024	133,958	11,523	19,766	19,509	184,756
Charge for year	41,924	8,641	6,200	6,245	63,010
On disposals	-	-	-	-	-
At 31 August 2025	175,882	20,164	25,966	25,754	247,766
Net book values
Closing balance as at 31 August 2025	112,701	25,926	55,808	305,994	500,429
Opening balance as at 01 September 2024	127,816	34,567	62,008	312,239	536,630

The net book value of Improvements to property includes £ 305,994 (2024 £312,239) in respect of assets leased under finance leases or hire purchase contracts.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 September 2024	115,238	115,238
Additions	106,029	106,029
Disposals	-	-
At 31 August 2025	221,267	221,267

Stocks

	2025 £		2024 £
Stocks	7,482		5,488
	7,482		5,488

Debtors: amounts falling due within one year

	2025 £		2024 £
Other Debtors	20,000		0
	20,000		0

Debtors: amounts falling due after one year

	2025 £		2024 £
Other Debtors	86,105		87,955
	86,105		87,955

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	63,007	45,493
Corporation Tax	58,415	13,965
PAYE & Social Security	8,684	4,131
Other Creditors	19,826	0
Obligations under HP/Financial Leases	57,051	17,135
	206,983	80,724

Creditors: amount falling due after more than one year

	2025 £	2024 £
Other Creditors	0	77,803
Obligations Under HP/Financial Leases	109,385	177,505
Directors' Loan Accounts	2,609	8,642
	111,994	263,950

10.

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	46,616	40,961
Pension Provisions	1,668	0
	48,284	40,961

11.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

12.	Ultimate Controlling Party The ultimate controlling party is Dr Antonia Salzl.

Registered Number: 10910051
England and Wales
ANTONIA SALZL LTD

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025