CAGLAYAN AKTUG LTD


Director	AKTUG, Caglayan


Registered Address	45 Fitzroy Street
	4th Floor Silverstream House
	London
	W1T 6EB


Registered Number	12269034 (England and Wales)

Balance Sheet as at
30 September 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		5,899		1,344
			5,899		1,344
Current assets
Debtors		32		8,943
Cash at bank and on hand		5,834		6,390
		5,866		15,333
Creditors amounts falling due within one year	4	(8,994)		(6,713)
Net current assets (liabilities)			(3,128)		8,620
Total assets less current liabilities			2,771		9,964
Net assets			2,771		9,964
Capital and reserves
Called up share capital			100		100
Other reserves			500		500
Profit and loss account			2,171		9,364
Shareholders' funds			2,771		9,964

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Director on 12 October 2026, and are signed on its behalf by:

AKTUG, Caglayan
Director
Registered Company No. 12269034

CAGLAYAN AKTUG LTD

Notes to the Financial Statements
for the year ended 30 September 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	4
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 25	1,399
	Additions	5,550
	At 30 September 26	6,949
	Depreciation and impairment
	At 01 October 25	55
	Charge for year	995
	At 30 September 26	1,050
	Net book value
	At 30 September 26	5,899
	At 30 September 25	1,344

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	3,746	-
Taxation and social security	5,220	6,585
Other creditors	28	128
Total	8,994	6,713


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.