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Registered number: 12730170
Tarvos Limited
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12730170
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 71,407 38,496
Tangible Assets 5 6,491 7,229
77,898 45,725
CURRENT ASSETS
Stocks 6 389,987 458,989
Debtors 7 76,953 57,190
Cash at bank and in hand 549,248 1,725,359
1,016,188 2,241,538
Creditors: Amounts Falling Due Within One Year 8 (379,709 ) (1,039,443 )
NET CURRENT ASSETS (LIABILITIES) 636,479 1,202,095
TOTAL ASSETS LESS CURRENT LIABILITIES 714,377 1,247,820
Creditors: Amounts Falling Due After More Than One Year 9 - (1,056,835 )
NET ASSETS 714,377 190,985
CAPITAL AND RESERVES
Called up share capital 10 19 8
Share premium account 6,731,747 5,149,995
Profit and Loss Account (6,017,389 ) (4,959,018 )
SHAREHOLDERS' FUNDS 714,377 190,985
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr S Kukadia
Director
8 July 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tarvos Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12730170 . The registered office is Unit 107, 121 Upper Richmond Road, London, SW15 2DW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis, notwithstanding the losses made in the year to 31st December 2024. The directors have assessed the company’s financial position and believe it is appropriate to prepare the financial statements on a going concern basis due to the ongoing financial support from its shareholders. The shareholders have confirmed its intention to provide financial support to the company to ensure it can meet its liabilities as they fall due for at least the next 12 months from the date of approval of these financial statements.
2.3. Significant judgements and estimations
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are trademarks. It is amortised to profit and loss account over its estimated economic life of 5 years.

Website costs are amortised over its useful estimated life of 5 years.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings Straignt line over 5 years
Computer Equipment Straignt line over 3 years
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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2.8. Financial Instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes a party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets 
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial instruments 
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities 
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently at amortised cost using the effective interest method.
2.9. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.10. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.11. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.12. Research and Development
Research expenditure is written off against profits in the year in which it is incurred.
2.13. Share-based payments
The company operates an equity-settled share option scheme. Where material, the fair value of options granted is recognised as an employee expense over the vesting period, with a corresponding credit to equity. Fair value is determined at the grant date using an appropriate valuation model.  No expense has been recognised in respect of the scheme in the current year due to immateriality.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Intangible Assets
Other Website costs Total
£ £ £
Cost
As at 1 January 2024 58,073 - 58,073
Additions - 46,063 46,063
As at 31 December 2024 58,073 46,063 104,136
Amortisation
As at 1 January 2024 19,577 - 19,577
Provided during the period 11,615 1,537 13,152
As at 31 December 2024 31,192 1,537 32,729
Net Book Value
As at 31 December 2024 26,881 44,526 71,407
As at 1 January 2024 38,496 - 38,496
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 2,219 13,746 15,965
Additions 2,082 1,328 3,410
As at 31 December 2024 4,301 15,074 19,375
Depreciation
As at 1 January 2024 991 7,745 8,736
Provided during the period 514 3,634 4,148
As at 31 December 2024 1,505 11,379 12,884
Net Book Value
As at 31 December 2024 2,796 3,695 6,491
As at 1 January 2024 1,228 6,001 7,229
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6. Stocks
2024 2023
£ £
Stock 389,987 458,989
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 533
Other debtors 76,953 56,657
76,953 57,190
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 149,715 405,564
Other creditors 186,608 487,035
Taxation and social security 43,386 146,844
379,709 1,039,443
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans - 1,056,835


During the year, a loan of £1,081,729 was converted in exchange of shares.
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 19 8
11. Controlling Party
There is no ultimate controlling party.
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