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COMPANY REGISTRATION NUMBER: 12813250

Caesar Personnel Limited

Filleted Unaudited Financial Statements

31 August 2025

Caesar Personnel Limited

Balance Sheet

31 August 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | – | 187

Current assets

Debtors | 6 | 19,391 | 21,715
Cash at bank and in hand | 6,582 | 68
| -------- | --------
| 25,973 | 21,783

Creditors: amounts falling due within one year | 7 | 21,029 | 32,111
| -------- | --------
Net current assets/(liabilities) | 4,944 | ( 10,328)
| ------- | --------
Total assets less current liabilities | 4,944 | ( 10,141)
| ------- | --------
Net assets/(liabilities) | 4,944 | ( 10,141)
| ------- | --------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 4,844 | ( 10,241)
| ------- | --------
Shareholders funds/(deficit) | 4,944 | ( 10,141)
| ------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Caesar Personnel Limited

Balance Sheet (continued)

31 August 2025
These financial statements were approved by the board of directors and authorised for issue on 30 June 2026 , and are signed on behalf of the board by:

Mr R Clottey
Director

Company registration number: 12813250

Caesar Personnel Limited

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is A3 Broomsleigh Business Park, Worsley Bridge Road, London, SE26 5BN, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% straight line
| Equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
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 entity after deducting all of its financial liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 September 2024 and 31 August 2025 | 1,300 | 2,250 | 3,550
| ------- | ------- | -------
Depreciation |  |  |
At 1 September 2024 | 1,300 | 2,063 | 3,363
Charge for the year | – | 187 | 187
| ------- | ------- | -------
At 31 August 2025 | 1,300 | 2,250 | 3,550
| ------- | ------- | -------
Carrying amount |  |  |
At 31 August 2025 | – | – | –
| ------- | ------- | -------
At 31 August 2024 | – | 187 | 187
| ------- | ------- | -------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 19,391 | 21,715
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 6,072 | –
Social security and other taxes | 12,527 | 25,585
Other creditors | 2,430 | 6,526
| -------- | --------
| 21,029 | 32,111
| -------- | --------

8. Financial instruments
The carrying amount for each category of financial instrument is as follows:

| 2025 | 2024
| £ | £

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss | 21,205 | 14,690
| -------- | --------

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss | 2,530 | 6,626
| ------- | -------

9. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Mr R Clottey | ( 4,526) | 4,376 | ( 150)
|  | ------- | ------- | ----

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Mr R Clottey | ( 1,946) | ( 2,580) | ( 4,526)
|  | ------- | ------- | -------

10. Related party transactions
At the year end the balance due to Caesar Investments (UK) Limited was £14,621.84 (2024 = £14,621.84). The directors, R Clottey and V Clottey, are directors and shareholders of Caesar Investments (UK) Limited.