REGISTERED NUMBER: 05303648 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SEMA ACCOUNTANCY SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

MRS SEMA SARACOGLU

REGISTERED OFFICE:

55 EXETER HOUSE

HALLFILELD ESTATE

LONDON

W2 6EN

REGISTERED NUMBER:

05303648 (England and Wales)

CURRENT ASSETS

Debtors

5

797

-

Cash at bank and in hand

14,534

17,569

15,331

17,569

CREDITORS

Amounts falling due within one year

6

7,337

9,692

NET CURRENT ASSETS

7,994

7,877

TOTAL ASSETS LESS CURRENT LIABILITIES

7,994

7,877

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

8

7,993

7,876

SHAREHOLDERS' FUNDS

7,994

7,877

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

MRS SEMA SARACOGLU - Director

1.	STATUTORY INFORMATION

SEMA ACCOUNTANCY SERVICES LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

and 31 December 2025

9,580

DEPRECIATION

At 1 January 2025

and 31 December 2025

9,580

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

797

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

5,139

6,094

Tax

28

277

Social security and other taxes

201

1,675

No description

-

54

Directors' current accounts

1,969

1,592

7,337

9,692

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1

ordinary

£1

1

1

8.

RESERVES

Retained

earnings

£

At 1 January 2025

7,876

Profit for the year

117

At 31 December 2025

7,993