REGISTERED NUMBER: 12737845 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

ZEUS FAMILY LAW PRACTICE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

Mrs S L Lougher

REGISTERED OFFICE:

Regus House

Malthouse Avenue

Cardiff Gate Business Park

Cardiff

CF23 8RU

REGISTERED NUMBER:

12737845 (England and Wales)

ACCOUNTANTS:

Hayvenhursts Limited

Chartered Accountants

Fairway House

Links Business Park

St Mellons, Cardiff

CF3 OLT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,647

4,578

2,647

4,578

CURRENT ASSETS

Stocks

7,901

6,253

Debtors

6

29,604

49,846

Cash at bank and in hand

71,838

15,698

109,343

71,797

CREDITORS

Amounts falling due within one year

7

(60,330

)

(46,916

)

NET CURRENT ASSETS

49,013

24,881

TOTAL ASSETS LESS CURRENT LIABILITIES

51,660

29,459

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

51,558

29,357

51,660

29,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

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 director and authorised for issue on 18 July 2026 and were signed by:

Mrs S L Lougher - Director

1.	STATUTORY INFORMATION

Zeus Family Law Practice Limited 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.

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.

Significant judgements and estimates

The financial statements are prepared under the going concern basis. The director believes this is appropriate as she believes that the company has the necessary resources at its disposal to meet its liabilities as they fall due.

The director has a reasonable expectation that the company has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

24,000

AMORTISATION

At 1 November 2024

and 31 October 2025

24,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

14,626

Additions

2,422

At 31 October 2025

17,048

DEPRECIATION

At 1 November 2024

10,048

Charge for year

4,353

At 31 October 2025

14,401

NET BOOK VALUE

At 31 October 2025

2,647

At 31 October 2024

4,578

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

22,047

47,485

Other debtors

7,557

2,361

29,604

49,846

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,446

1,446

Taxation and social security

34,102

18,728

Other creditors

24,782

26,742

60,330

46,916

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs S L Lougher.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Zeus Family Law Practice Limited for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Zeus Family Law Practice Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Zeus Family Law Practice Limited and state those matters that we have agreed to state to the director of Zeus Family Law Practice Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Zeus Family Law Practice Limited and its director for our work or for this report.

It is your duty to ensure that Zeus Family Law Practice Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Zeus Family Law Practice Limited. You consider that Zeus Family Law Practice Limited 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 financial statements of Zeus Family Law Practice Limited. 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 financial statements.

Hayvenhursts Limited

Chartered Accountants

Fairway House

Links Business Park

St Mellons, Cardiff

CF3 OLT

18 July 2026