2024-02-222025-03-312025-03-31false15513717TATTVA LIMITED2025-07-1172110falseiso4217:GBPxbrli:pure155137172024-02-22155137172025-03-31155137172024-02-222025-03-31155137172024-02-21155137172024-02-21155137172024-02-212024-02-2115513717bus:SmallEntities2024-02-222025-03-3115513717bus:AuditExempt-NoAccountantsReport2024-02-222025-03-3115513717bus:FullAccounts2024-02-222025-03-3115513717bus:PrivateLimitedCompanyLtd2024-02-222025-03-3115513717core:WithinOneYear2025-03-3115513717core:AfterOneYear2025-03-3115513717core:WithinOneYear2024-02-2115513717core:AfterOneYear2024-02-2115513717core:ShareCapital2025-03-3115513717core:SharePremium2025-03-3115513717core:RevaluationReserve2025-03-3115513717core:OtherReservesSubtotal2025-03-3115513717core:RetainedEarningsAccumulatedLosses2025-03-3115513717core:ShareCapital2024-02-2115513717core:SharePremium2024-02-2115513717core:RevaluationReserve2024-02-2115513717core:OtherReservesSubtotal2024-02-2115513717core:RetainedEarningsAccumulatedLosses2024-02-2115513717core:LandBuildings2025-03-3115513717core:PlantMachinery2025-03-3115513717core:Vehicles2025-03-3115513717core:FurnitureFittings2025-03-3115513717core:OfficeEquipment2025-03-3115513717core:NetGoodwill2025-03-3115513717core:IntangibleAssetsOtherThanGoodwill2025-03-3115513717core:ListedExchangeTraded2025-03-3115513717core:UnlistedNon-exchangeTraded2025-03-3115513717core:LandBuildings2024-02-2115513717core:PlantMachinery2024-02-2115513717core:Vehicles2024-02-2115513717core:FurnitureFittings2024-02-2115513717core:OfficeEquipment2024-02-2115513717core:NetGoodwill2024-02-2115513717core:IntangibleAssetsOtherThanGoodwill2024-02-2115513717core:ListedExchangeTraded2024-02-2115513717core:UnlistedNon-exchangeTraded2024-02-2115513717core:LandBuildings2024-02-222025-03-3115513717core:PlantMachinery2024-02-222025-03-3115513717core:Vehicles2024-02-222025-03-3115513717core:FurnitureFittings2024-02-222025-03-3115513717core:OfficeEquipment2024-02-222025-03-3115513717core:NetGoodwill2024-02-222025-03-3115513717core:IntangibleAssetsOtherThanGoodwill2024-02-222025-03-3115513717core:ListedExchangeTraded2024-02-222025-03-3115513717core:UnlistedNon-exchangeTraded2024-02-222025-03-3115513717core:MoreThanFiveYears2024-02-222025-03-3115513717core:Non-currentFinancialInstruments2025-03-3115513717core:Non-currentFinancialInstruments2024-02-2115513717dpl:CostSales2024-02-222025-03-3115513717dpl:DistributionCosts2024-02-222025-03-3115513717core:LandBuildings2024-02-222025-03-3115513717core:PlantMachinery2024-02-222025-03-3115513717core:Vehicles2024-02-222025-03-3115513717core:FurnitureFittings2024-02-222025-03-3115513717core:OfficeEquipment2024-02-222025-03-3115513717dpl:AdministrativeExpenses2024-02-222025-03-3115513717core:NetGoodwill2024-02-222025-03-3115513717core:IntangibleAssetsOtherThanGoodwill2024-02-222025-03-3115513717dpl:GroupUndertakings2024-02-222025-03-3115513717dpl:ParticipatingInterests2024-02-222025-03-3115513717dpl:GroupUndertakingscore:ListedExchangeTraded2024-02-222025-03-3115513717core:ListedExchangeTraded2024-02-222025-03-3115513717dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-02-222025-03-3115513717core:UnlistedNon-exchangeTraded2024-02-222025-03-3115513717dpl:CostSales2024-02-212024-02-2115513717dpl:DistributionCosts2024-02-212024-02-2115513717core:LandBuildings2024-02-212024-02-2115513717core:PlantMachinery2024-02-212024-02-2115513717core:Vehicles2024-02-212024-02-2115513717core:FurnitureFittings2024-02-212024-02-2115513717core:OfficeEquipment2024-02-212024-02-2115513717dpl:AdministrativeExpenses2024-02-212024-02-2115513717core:NetGoodwill2024-02-212024-02-2115513717core:IntangibleAssetsOtherThanGoodwill2024-02-212024-02-2115513717dpl:GroupUndertakings2024-02-212024-02-2115513717dpl:ParticipatingInterests2024-02-212024-02-2115513717dpl:GroupUndertakingscore:ListedExchangeTraded2024-02-212024-02-2115513717core:ListedExchangeTraded2024-02-212024-02-2115513717dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-02-212024-02-2115513717core:UnlistedNon-exchangeTraded2024-02-212024-02-2115513717core:NetGoodwill2025-03-3115513717core:IntangibleAssetsOtherThanGoodwill2025-03-3115513717core:LandBuildings2025-03-3115513717core:PlantMachinery2025-03-3115513717core:Vehicles2025-03-3115513717core:FurnitureFittings2025-03-3115513717core:OfficeEquipment2025-03-3115513717core:AfterOneYear2025-03-3115513717core:WithinOneYear2025-03-3115513717core:ListedExchangeTraded2025-03-3115513717core:UnlistedNon-exchangeTraded2025-03-3115513717core:ShareCapital2025-03-3115513717core:SharePremium2025-03-3115513717core:RevaluationReserve2025-03-3115513717core:OtherReservesSubtotal2025-03-3115513717core:RetainedEarningsAccumulatedLosses2025-03-3115513717core:NetGoodwill2024-02-2115513717core:IntangibleAssetsOtherThanGoodwill2024-02-2115513717core:LandBuildings2024-02-2115513717core:PlantMachinery2024-02-2115513717core:Vehicles2024-02-2115513717core:FurnitureFittings2024-02-2115513717core:OfficeEquipment2024-02-2115513717core:AfterOneYear2024-02-2115513717core:WithinOneYear2024-02-2115513717core:ListedExchangeTraded2024-02-2115513717core:UnlistedNon-exchangeTraded2024-02-2115513717core:ShareCapital2024-02-2115513717core:SharePremium2024-02-2115513717core:RevaluationReserve2024-02-2115513717core:OtherReservesSubtotal2024-02-2115513717core:RetainedEarningsAccumulatedLosses2024-02-2115513717core:NetGoodwill2024-02-2115513717core:IntangibleAssetsOtherThanGoodwill2024-02-2115513717core:LandBuildings2024-02-2115513717core:PlantMachinery2024-02-2115513717core:Vehicles2024-02-2115513717core:FurnitureFittings2024-02-2115513717core:OfficeEquipment2024-02-2115513717core:AfterOneYear2024-02-2115513717core:WithinOneYear2024-02-2115513717core:ListedExchangeTraded2024-02-2115513717core:UnlistedNon-exchangeTraded2024-02-2115513717core:ShareCapital2024-02-2115513717core:SharePremium2024-02-2115513717core:RevaluationReserve2024-02-2115513717core:OtherReservesSubtotal2024-02-2115513717core:RetainedEarningsAccumulatedLosses2024-02-2115513717core:AfterOneYear2024-02-222025-03-3115513717core:WithinOneYear2024-02-222025-03-3115513717core:Non-currentFinancialInstrumentscore:CostValuation2024-02-222025-03-3115513717core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-222025-03-3115513717core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-222025-03-3115513717core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-222025-03-3115513717core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-222025-03-3115513717core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-222025-03-3115513717core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-222025-03-3115513717core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-222025-03-3115513717core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-222025-03-3115513717core:Non-currentFinancialInstrumentscore:CostValuation2025-03-3115513717core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-03-3115513717core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-03-3115513717core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-03-3115513717core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-03-3115513717core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-03-3115513717core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-03-3115513717core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-03-3115513717core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-03-3115513717core:Non-currentFinancialInstrumentscore:CostValuation2024-02-2115513717core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-2115513717core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-2115513717core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-2115513717core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-2115513717core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-2115513717core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-2115513717core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-2115513717core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-2115513717bus:Director12024-02-222025-03-3115513717bus:Director22024-02-222025-03-3115513717bus:Director32024-02-222025-03-3115513717core:FurnitureFittingsToolsEquipment2024-02-222025-03-3115513717core:FurnitureFittingsToolsEquipment2025-03-3115513717core:FurnitureFittingsToolsEquipment2024-02-21

TATTVA LIMITED

Registered Number
15513717
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

TATTVA LIMITED
Company Information
for the period from 22 February 2024 to 31 March 2025

Directors

GRAY, Andrew John
ROBERTS, Steven Craig, Dr
TAMULI, Prantar Mahanta

Registered Address

Elston Farm
Copplestone
Crediton
EX17 5PB

Registered Number

15513717 (England and Wales)
TATTVA LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

£

£

Fixed assets
Intangible assets3625
Tangible assets448,539
49,164
Current assets
Debtors23,467
Cash at bank and on hand38,881
62,348
Creditors amounts falling due within one year5(25,808)
Net current assets (liabilities)36,540
Total assets less current liabilities85,704
Net assets85,704
Capital and reserves
Profit and loss account85,704
Shareholders' funds85,704
The financial statements were approved and authorised for issue by the Board of Directors on 11 July 2025, and are signed on its behalf by:
TAMULI, Prantar Mahanta
Director
Registered Company No. 15513717
TATTVA LIMITED
Notes to the Financial Statements
for the period ended 31 March 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

2025
Average number of employees during the year2
3.Intangible assets

Other

Total

££
Cost or valuation
Additions625625
At 31 March 25625625
Net book value
At 31 March 25625625
At 21 February 24--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
Additions2,08852,02553354,646
At 31 March 252,08852,02553354,646
Depreciation and impairment
Charge for year1395,932366,107
At 31 March 251395,932366,107
Net book value
At 31 March 251,94946,09349748,539
At 21 February 24----
5.Creditors: amounts due within one year

2025

£
Trade creditors / trade payables7,181
Bank borrowings and overdrafts17,787
Accrued liabilities and deferred income840
Total25,808