Toreler Saz School Ltd

Toreler Saz School Ltd
Contents Page
For the year ended 28 February 2026

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

Toreler Saz School Ltd Accountants' Report For the year ended 28 February 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Toreler Saz School Ltd for the year ended 28 February 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Toreler Saz School Ltd for the year ended 28 February 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 Toreler Saz School 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 Toreler Saz School Ltd and state those matters that we have agreed to state to the Board of Directors of Toreler Saz School 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 Toreler Saz School Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Toreler Saz School 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 Toreler Saz School Ltd . You consider that Toreler Saz School 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 Toreler Saz School 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 28 February 2026 .................................................... FDCA Limited Office 2 Bennet's House 21 Leyton Road Harpenden AL5 2HU 05 July 2026 1

Toreler Saz School Ltd
Accountants' Report
For the year ended 28 February 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Toreler Saz School Ltd for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Toreler Saz School Ltd for the year ended 28 February 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 Toreler Saz School 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 Toreler Saz School Ltd and state those matters that we have agreed to state to the Board of Directors of Toreler Saz School 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 Toreler Saz School Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Toreler Saz School 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 Toreler Saz School Ltd . You consider that Toreler Saz School 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 Toreler Saz School 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
28 February 2026

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

FDCA Limited
Office 2 Bennet's House
21 Leyton Road
Harpenden
AL5 2HU
05 July 2026

1

Toreler Saz School Ltd
Statement of Financial Position
As at 28 February 2026

	Notes	28/02/2026 £	28/02/2025 £
Current assets
Stocks		14,000	26,000
Cash at bank and in hand		1,732	1,395
		15,732	27,395
Creditors: amount falling due within one year		(15,379)	(27,280)
Net current assets		353	115

Total assets less current liabilities		353	115
Net assets		353	115

Capital and reserves
Called up share capital	3	100	100
Profit and loss account		253	15
Shareholders' funds		353	115

For the 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.

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 05 July 2026 and were signed by:

-------------------------------
Serhat Tore
Director

2

Toreler Saz School Ltd
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

Toreler Saz School Ltd is a private company, limited by shares, registered in England and Wales, registration number 12490978, registration address 31 Tang Hall Lane, York, YO31 1SJ.

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

Turnover

Turnover represents amounts receivable for goods and services supplied in the ordinary course of business, excluding VAT where applicable, trade discounts and refunds. Sales are recognised when goods are supplied or services are provided to the customer.

Website cost

Website planning, maintenance and operating costs are charged to the profit and loss account as incurred, unless they meet the criteria for recognition as an asset.

Taxation

Current tax is recognised for the amount of Corporation Tax payable or recoverable in respect of the taxable profit or loss for the year, using tax rates and laws enacted or substantively enacted at the reporting date.

Dividends

Dividends are recognised as a liability when they are approved and declared before the reporting date.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Provision is made for obsolete, slow-moving or damaged stock where appropriate.

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

3.

Share Capital

Authorised
100 Ordinary shares of £1.00 each

Allotted, called up and fully paid	28/02/2026 £		28/02/2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

3

Registered Number: 12490978
England and Wales
TORELER SAZ SCHOOL LTD

Abridged Accounts

Period of accounts Start date: 01 March 2025 End date: 28 February 2026