Company No: 15129871 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.12.2025		30.09.2024
		£		£
Fixed assets
Investments	3	300		300
		300		300
Current assets
Debtors	4	785,015		32,036
Cash at bank and in hand		54,458		881,135
		839,473		913,171
Creditors: amounts falling due within one year	5	( 27,781)		( 7,621)
Net current assets		811,692		905,550
Total assets less current liabilities		811,992		905,850
Net assets		811,992		905,850
Capital and reserves
Called-up share capital	6	9,000		9,000
Share premium account		991,000		991,000
Profit and loss account		( 188,008 )		( 94,150 )
Total shareholders' funds		811,992		905,850

For the financial period ending 31 December 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 financial statements for the financial period 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Turas Nadarra Limited (registered number: 15129871) were approved and authorised for issue by the Director on 28 June 2026. They were signed on its behalf by:

Mr J M Warrington Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Turas Nadarra Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Turas Nadarra Limited, 124 City Road, London, EC1V 2NX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Reporting period length

Reporting period length in this period is more than than 12 months due to the Company extending the year to December. As a result of this, the comparative figures shown in the financial statements, and the supporting notes, are not entirely comparable.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

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 creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 01.10.2024 to 31.12.2025		Period from 11.09.2023 to 30.09.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	2		2

3. Fixed asset investments

Investments in subsidiaries

	31.12.2025
	£
Cost
At 01 October 2024	300
At 31 December 2025	300
Carrying value at 31 December 2025	300
Carrying value at 30 September 2024	300

4. Debtors

	31.12.2025		30.09.2024
	£		£
Amounts owed by Group undertakings	785,015		32,036

5. Creditors: amounts falling due within one year

	31.12.2025		30.09.2024
	£		£
Amounts owed to Group undertakings	0		200
Amounts owed to director	24,653		2,722
Accruals	2,640		2,400
Other taxation and social security	464		2,299
Other creditors	24		0
	27,781		7,621

6. Called-up share capital

	31.12.2025		30.09.2024
	£		£
Allotted, called-up and fully-paid
90,000 Ordinary shares of £ 0.10 each	9,000		9,000

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

As a Holding Company with wholly owned subsidiaries, the company has taken the advantage of the exemption contained in s. 1AC.35 of FRS102, and not disclosed transactions or balances with wholly owned group entities.

Transactions with the entity's director

	31.12.2025		30.09.2024
	£		£
Amount owed to the directors from the company	24,528		2,722