Company registration number 14678952 (England and Wales)
TATHSA ZABEJEVI LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
TATHSA ZABEJEVI LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
TATHSA ZABEJEVI LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
4
4,519,498
4,519,498
Current assets
Debtors
5
158
26
Cash at bank and in hand
104,261
5,995
104,419
6,021
Creditors: amounts falling due within one year
6
(21)
(238)
Net current assets
104,398
5,783
Total assets less current liabilities
4,623,896
4,525,281
Creditors: amounts falling due after more than one year
7
(3,634,418)
(4,126,058)
Net assets
989,478
399,223
Capital and reserves
Called up share capital
106
106
Profit and loss reserves
989,372
399,117
Total equity
989,478
399,223

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 August 2026 and are signed on its behalf by:
Mr Jeremy Lees
Director
Company registration number 14678952 (England and Wales)
TATHSA ZABEJEVI LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 2 -
1
Accounting policies
Company information

Tathsa Zabejevi Ltd is a private company limited by shares incorporated, registered and trading in England and Wales with company number 14678952. The registered office is Crouchlands Plaistow Road, Kirdford, Billingshurst, West Sussex, England, RH14 0LE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in associates, are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
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.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6

FRS102 revisions

In September 2024, The Financial Reporting Council issued a revised edition of FRS102, effective for accounting periods beginning on or after 1 January 2026. The company has not early adopted the revised standard. The directors are assessing the impact of the revised requirements, particularly in relation to revenue recognition and lease accounting. At the date of approval of these financial statements, it is not practicable to quantify the effect of the changes.

TATHSA ZABEJEVI LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
4
Fixed asset investments
2026
2025
£
£
Other investments other than loans
4,519,498
4,519,498
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
158
26
6
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
21
238
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
3,634,418
4,126,058
TATHSA ZABEJEVI LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
7
Creditors: amounts falling due after more than one year
(Continued)
- 4 -

On 26 July 2025, the company issued 3,500,000 £1 redeemable shares at par value.

The shares do not carry voting rights but do carry fixed preferential dividend rights at 0.001% of the issue price, per annum.

On redemption, the holder is entitled to receive the issue price of the shares in addition to any accrued dividends.

8
Related party transactions

Included within other creditors due in more than one year are loans from directors totalling £134,418 (2025: £4,126,058). The loan is interest free and repayable in full by 19th March 2033.

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