ACCOUNTS - Final Accounts preparation

Company Registration Number 14190581

	ISARA CAPITAL LIMITED

	FINANCIAL STATEMENTS

	31 DECEMBER 2025

ISARA CAPITAL LIMITED

REGISTERED NUMBER: 14190581

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2025
Note		£		£


Current assets
Bank and cash balances	3	720		-
		720		-
Creditors: amounts falling due within one year	4	(12,900)		(8,120)
Net current liabilities			(12,180)		(8,120)
Total assets less current liabilities			(12,180)		(8,120)

Net liabilities			(12,180)		(8,120)

Capital and reserves
Called up share capital	1,000	1,000
Profit and loss account	(13,180)	(9,120)
	(12,180)	(8,120)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A C Lawrence

Director

Date: 16 September 2026

The notes on pages 3 to 4 form part of these financial statements.

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ISARA CAPITAL LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 DECEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 April 2024	1,000	(4,500)	(3,500)
Comprehensive income for the year
Loss for the year	-	(4,620)	(4,620)

At 1 January 2025	1,000	(9,120)	(8,120)
Comprehensive income for the period
Loss for the period	-	(4,060)	(4,060)
At 31 December 2025	1,000	(13,180)	(12,180)

The notes on pages 3 to 4 form part of these financial statements.

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ISARA CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

The company is a private company limited by shares incorporated and domiciled in the United Kingdom. Its registered office is Magnavale House, Park Road, Holmewood Industrial Park, Chesterfield, S42 5UY.

These financial statements have been presented in Pound Sterling ('£') as this is the currency of the primary economic environment in which the company operates.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Going concern

The financial statements have been prepared on a going concern basis. During the year, the company had no income and modest administrative expenses. Until such time as the company is profitable the wider Sadel group will continue to fund the operations of Isara Capital Limited.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	Cash and cash equivalents
		2025	2025
		£	£

Bank and cash balances	720	-
	720	-

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ISARA CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

4.	Creditors: Amounts falling due within one year
		2025	2025
		£	£

Amounts owed to companies under common control	7,340	3,500
Accruals and deferred income	5,560	4,620
	12,900	8,120

5.	Controlling party

The immediate parent undertaking is Sadel Isara Capital Luxembourg S.à r.l., a company incorporated in Luxembourg.

The ultimate parent undertaking is Sadel Group S.à r.l., a company registered in Luxembourg.

The ultimate controlling party by virtue of his 100% shareholding in Sadel Group S.à r.l. is S A Lawrence.

6.	Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified.

The audit report was signed on 17 September 2026 by Steven Williams (Senior statutory auditor) on behalf of Armstrong Watson Audit Limited.

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