SERT PROPERTIES LTD

SERT PROPERTIES LTD
Statement of Financial Position
As at 31 August 2025

	2025
	£	£
Fixed assets		400,000
Current assets	1,290
Creditors: amount falling due within one year	(410,722)
Net current assets		(409,432)
Total assets less current liabilities		(9,432)
Net assets		(9,432)


Capital and reserves		(9,432)

NOTES TO THE ACCOUNTS

General Information

SERT PROPERTIES LTD is a private company, limited by shares, registered in England and Wales, registration number 15869752, registration address 55 St. Marys Road, , Shirehampton, Bristol, Bristol, BS11 9PN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Tangible fixed assets

Cost or valuation	Land and buildings	Total
	£	£
At 01 August 2024	-	-
Additions	350,000	350,000
Disposals	-	-
At 31 August 2025	350,000	350,000
Depreciation
At 01 August 2024	-	-
Charge for period	-	-
On disposals	-	-
At 31 August 2025	-	-
Net book values
Closing balance as at 31 August 2025	350,000	350,000
Opening balance as at 01 August 2024	-	-

3.	Average number of employees Average number of employees during the period was 1.

4.	Director’s loan

Directors' Advances, Credits and Guarantees / Related Party Transactions

Included within creditors is a director's loan of £346,500.00 owed to M Sert, structured as a Qard Hasan (0% interest, repayable on demand).

For the period ended 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 accounts for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the board of directors on 31 October 2026 and were signed on its behalf by:

--------------------------------
Murat SERT
Director