Registration number: 07236494

Yildiz Visa Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Yildiz Visa Limited

Company Information

Directors

Mr A Yildiz Mrs B Yildiz

Registered office

Fawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire United Kingdom SL8 5TD

Accountants

Sterling Grove Accountants Limited Chartered Certified accountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Yildiz Visa Limited

(Registration number: 07236494)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,160	1,546
Current assets
Debtors	5	23,530	28,253
Cash at bank and in hand		9,841	5,927
		33,371	34,180
Creditors: Amounts falling due within one year	6	(11,704)	(19,036)
Net current assets		21,667	15,144
Total assets less current liabilities		22,827	16,690
Creditors: Amounts falling due after more than one year	6	-	(1,306)
Net assets		22,827	15,384
Capital and reserves
Called up share capital		100	100
Retained earnings		22,727	15,284
Shareholders' funds		22,827	15,384

For the financial year ending 30 April 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Yildiz Visa Limited

(Registration number: 07236494)
Balance Sheet as at 30 April 2026

Approved and authorised by the Board on 29 June 2026 and signed on its behalf by:
 

......................................... Mr A Yildiz Director

......................................... Mrs B Yildiz Director

Yildiz Visa Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Fawley House 2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 5TD
United Kingdom

These financial statements were authorised for issue by the Board on 29 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Revenue recognition

Turnover comprises the fair value of the receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Government grants

Government grants are recognised under the accrual model of grant recognition. This model requires the grant to be classified as either a revenue-based grant or a capital-based grant.

Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Yildiz Visa Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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
Office equipment	25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised at the transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Yildiz Visa Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Yildiz Visa Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2025	5,724	5,724
At 30 April 2026	5,724	5,724
Depreciation
At 1 May 2025	4,178	4,178
Charge for the year	386	386
At 30 April 2026	4,564	4,564
Carrying amount
At 30 April 2026	1,160	1,160
At 30 April 2025	1,546	1,546

5

Debtors

Current	2026 £	2025 £
Trade debtors	20,840	25,210
Other debtors	2,690	3,043
	23,530	28,253

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	1,360	4,132
Taxation and social security		6,528	3,062
Accruals and deferred income		2,385	-
Other creditors		1,431	11,842
		11,704	19,036

Yildiz Visa Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	-	1,306

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	1,306

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	1,360	4,132