Registration number: 07947152

Esra Caglar Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 4

Esra Caglar Ltd

(Registration number: 07947152)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	4,503	3,220
Current assets
Debtors	4	32,891	42,513
Cash at bank and in hand		87,014	33,909
		119,905	76,422
Creditors: Amounts falling due within one year	5	(54,064)	(78,516)
Net current assets/(liabilities)		65,841	(2,094)
Net assets		70,344	1,126
Capital and reserves
Called up share capital		1	1
Retained earnings		70,343	1,125
Shareholders' funds		70,344	1,126

For the financial year ending 31 March 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; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 24 December 2025
 

......................................... Dr E Caglar Director

Esra Caglar Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	Accounting policies

Statement of compliance

These financial statements for the year ended 31 March 2024 comply with FRS 102 Section 1A for small entities.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	33% on Cost

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 1).

Esra Caglar Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	18,030	18,030
Additions	3,613	3,613
At 31 March 2025	21,643	21,643
Depreciation
At 1 April 2024	14,810	14,810
Charge for the year	2,330	2,330
At 31 March 2025	17,140	17,140
Carrying amount
At 31 March 2025	4,503	4,503
At 31 March 2024	3,220	3,220

4

Debtors

Current	2025 £	2024 £
Trade debtors	32,891	15,890
Other debtors	-	26,623
	32,891	42,513

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	44,169	76,054
Other creditors	9,895	2,462
	54,064	78,516

Esra Caglar Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6	Related party transactions

Transactions with the director

2025	At 1 April 2024 £	Repayments by director £	At 31 March 2025 £
Dr E Caglar
Net advances during the year, interest charged at HMRC rate and no set repayment date	26,624	(26,624)	-

2024	At 1 April 2023 £	Advances to director £	At 31 March 2024 £
Dr E Caglar
Net advances during the year, interest charged at HMRC rate and no set repayment date	-	26,624	26,624