REGISTERED NUMBER: 13336771 (England and Wales)

ATHERIA LAW LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

E Moon

Ms C Terplan

REGISTERED OFFICE:

Fifth Floor, 10 Finsbury Square

London

United Kingdom

EC2A 1AF

REGISTERED NUMBER:

13336771 (England and Wales)

AUDITORS:

GMP Audit Limited, Statutory Auditor

20 Eversley Road

Bexhill on Sea

East Sussex

TN40 1HE

FIXED ASSETS

Tangible assets

4

2,203

4,521

CURRENT ASSETS

Debtors

5

763,905

472,864

Cash at bank

376,111

450,939

1,140,016

923,803

CREDITORS

Amounts falling due within one year

6

345,748

321,440

NET CURRENT ASSETS

794,268

602,363

TOTAL ASSETS LESS CURRENT LIABILITIES

796,471

606,884

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

796,371

606,784

SHAREHOLDERS' FUNDS

796,471

606,884

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 Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

Ms C Terplan - Director

1.	STATUTORY INFORMATION

Atheria Law Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

TURNOVER

Turnover is recognised to the extent that is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebate, value added tax and other sales taxes.The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Services provided but which have not been billed at the balance sheet date have been recognised as turnover. Turnover is recognised to the extent that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover recognition in this manner is based on an assessment of the fair value of the services provided at the balance sheet date where there exist an agreed right to receive consideration for the work undertaken.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

1,240

8,129

9,369

DEPRECIATION

At 1 February 2025

101

4,747

4,848

Charge for year

285

2,033

2,318

At 31 January 2026

386

6,780

7,166

NET BOOK VALUE

At 31 January 2026

854

1,349

2,203

At 31 January 2025

1,139

3,382

4,521

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

457,580

312,199

Amounts owed by group undertakings

102,826

4,278

Amounts recoverable on contract

132,610

126,015

Other debtors

17,268

17,448

Prepayments

53,621

12,924

763,905

472,864

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

45,558

6,306

Tax

70,675

97,355

Social security and other taxes

64

37,957

VAT

41,631

41,654

Other creditors

681

14,273

Accrued expenses

187,139

123,895

345,748

321,440

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

65,877

107,493

Between one and five years

-

65,877

65,877

173,370

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Richard Appleyard FCA (Senior Statutory Auditor)

for and on behalf of GMP Audit Limited, Statutory Auditor

10.	RELATED PARTY DISCLOSURES

The Company has taken advantage of the exemption available in financial Reporting standard 102 from disclosing transactions with fellow group undertaking on the basis that is a 100% owned subsidiary within the group.

11.	ULTIMATE CONTROLLING PARTY

The parent company and controlling party is Atheria Law PC, a company incorporated in the USA. It's financial statements are not publicly available.