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Registered Number: 09443561
England and Wales

 

 

 

A TYAGI HOLDING LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of A TYAGI HOLDING LIMITED for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A TYAGI HOLDING LIMITED for the year ended 30 November 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of A TYAGI HOLDING LIMITED , as a body, in accordance with the terms of our engagement letter dated 31 August 2024. Our work has been undertaken solely to prepare for your approval the accounts of A TYAGI HOLDING LIMITED and state those matters that we have agreed to state to the Board of Directors of A TYAGI HOLDING LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A TYAGI HOLDING LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that A TYAGI HOLDING LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A TYAGI HOLDING LIMITED . You consider that A TYAGI HOLDING LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of A TYAGI HOLDING LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 November 2023



....................................................
NorthStone Chartered Accountants


31 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 400    400 
Investments 4 390,584    390,584 
390,984    390,984 
Current assets      
Stocks 750   
Debtors (7)   8,200 
Cash at bank and in hand 11,134    10,182 
11,877    18,382 
Creditors: amount falling due within one year (6,440)   (103,213)
Net current assets 5,437    (84,831)
 
Total assets less current liabilities 396,421    306,153 
Creditors: amount falling due after more than one year (119,132)   (35,000)
Net assets 277,289    271,153 
 

Capital and reserves
     
Called up share capital 206,000    206,000 
Profit and loss account 71,289    65,153 
Shareholders' funds 277,289    271,153 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 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 to the Registrar of Companies.

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 by the board of directors on 31 August 2024 and were signed on its behalf by:


-------------------------------
Anil Kumar TYAGI
Director
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General Information
A TYAGI HOLDING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09443561, registration address 57 Dorsett Road, Darlaston, West Midlands, WS10 8TW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 1).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 December 2022 400    400 
Additions  
Disposals  
At 30 November 2023 400    400 
Net book values
At 30 November 2023 400    400 
At 30 November 2022 400    400 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 December 2022 390,584    390,584 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 November 2023 390,584    390,584 

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