Tamer Koseli Ltd - Accounts

Tamer Koseli Ltd
Contents Page
For the year ended 30 April 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Tamer Koseli Ltd Accountants' Report For the year ended 30 April 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Tamer Koseli Ltd for the year ended 30 April 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tamer Koseli Ltd for the year ended 30 April 2026 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 Tamer Koseli Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Tamer Koseli Ltd and state those matters that we have agreed to state to the Board of Directors of Tamer Koseli 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 Tamer Koseli Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Tamer Koseli 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 Tamer Koseli Ltd. You consider that Tamer Koseli 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 Tamer Koseli 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 30 April 2026. .................................................... FDCA Limited Office 2 Bennet's House 21 Leyton Road Harpenden AL5 2HU 22 June 2026 1

Tamer Koseli Ltd
Accountants' Report
For the year ended 30 April 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Tamer Koseli Ltd for the year ended 30 April 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tamer Koseli Ltd for the year ended 30 April 2026 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 Tamer Koseli Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Tamer Koseli Ltd and state those matters that we have agreed to state to the Board of Directors of Tamer Koseli 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 Tamer Koseli Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Tamer Koseli 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 Tamer Koseli Ltd. You consider that Tamer Koseli 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 Tamer Koseli 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 30 April 2026.

....................................................

FDCA Limited
Office 2 Bennet's House
21 Leyton Road
Harpenden
AL5 2HU
22 June 2026

1

Tamer Koseli Ltd
Statement of Financial Position
As at 30 April 2026

	Notes	30/04/2026 £	30/04/2025 £
Fixed assets
Tangible fixed assets	3	19,629	23,204
		19,629	23,204
Current assets
Debtors		1,388	20,287
Cash at bank and in hand		246,686	273,451
		248,074	293,738
Creditors: amount falling due within one year		(59,110)	(89,186)
Net current assets		188,964	204,552

Total assets less current liabilities		208,593	227,756
Net assets		208,593	227,756

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		208,493	227,656
Shareholders' funds		208,593	227,756

For the year ended 30 April 2026 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 22 June 2026 and were signed by:

-------------------------------
Tamer Koseli
Director

2

Tamer Koseli Ltd
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

Tamer Koseli Ltd is a private company, limited by shares, registered in England and Wales, registration number 13504218, registration address Office 2, Bennet's House, 21 Leyton Road, Harpenden, AL5 2HU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared in accordance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention and are presented in sterling, which is the functional currency of the company.

Turnover

Turnover represents the fair value of consideration receivable for goods and services supplied in the ordinary course of business, excluding VAT and trade discounts. Turnover from services is recognised when the related services have been provided and the company is entitled to consideration. Amounts received in respect of bank interest, cashback, reimbursements, or other non-trading income are not included in turnover unless they arise from the companys ordinary trading activities.

Other income and interest receivable
Bank interest is recognised using the effective interest method and presented as other interest receivable and similar income. Cashback, cycle-to-work recoveries, and similar incidental receipts are recognised as other operating income when the company becomes entitled to the income.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Foreign currencies

Transactions in foreign currencies are translated into sterling at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the reporting date. Exchange differences are recognised in profit or loss.

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

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and impairment. Depreciation is charged so as to write off the cost of assets, less any estimated residual value, over their expected useful lives. The rates used are:

Motor vehicles: 18% reducing balance

Fixtures and fittings: 18% reducing balance

Computer equipment: 18% reducing balance

Assets are capitalised where they are expected to provide future economic benefit for more than one accounting period and the cost is material to the financial statements. Low-value items are charged to profit or loss as incurred.

Motor Vehicles	%18 Reducing Balance
Fixtures and Fittings	%18 Reducing Balance
Computer Equipment	%18 Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 May 2025	2,342	15,661	14,583	32,586
Additions	-	2,729	-	2,729
Disposals	-	-	-	-
At 30 April 2026	2,342	18,390	14,583	35,315
Depreciation
At 01 May 2025	90	5,015	4,277	9,382
Charge for year	405	3,243	2,656	6,304
On disposals	-	-	-	-
At 30 April 2026	495	8,258	6,933	15,686
Net book values
Closing balance as at 30 April 2026	1,847	10,132	7,650	19,629
Opening balance as at 01 May 2025	2,252	10,646	10,306	23,204

4.

Share Capital

Authorised
100 Ordinary shares of £1.00 each

Allotted, called up and fully paid	30/04/2026 £		30/04/2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

3

Registered Number: 13504218
England and Wales
TAMER KOSELI LTD

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 30 April 2026