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Registered Number: 09443561
England and Wales

 

 

 

A TYAGI HOLDING LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
Directors Anil Kumar TYAGI
Anil Kumar Tyagi
Registered Number 09443561
Registered Office 57 Dorsett Road
Darlaston
West Midlands
WS10 8TW
Accountants NorthStone Chartered Accountants

1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 November 2024.
Principal activities
Principal activity of the company during the financial year was of investment holding and management of its group companies
Directors
The directors who served the company throughout the year were as follows:
Anil Kumar TYAGI
Anil Kumar Tyagi
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Anil Kumar TYAGI
Director

Date approved: 31 August 2025
2
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 2024.

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 2024 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 2025. 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 2024.



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


31 August 2025
3
 
 
Notes
 
2024
£
  2023
£
Turnover 27,306    44,976 
Cost of sales (3,657)   (5,076)
Gross profit 23,649    39,900 
Selling and distribution costs (13)  
Administrative expenses (30,985)   (39,734)
Other operating income 9,000    8,770 
Operating profit 1,651    8,936 
Interest payable and similar charges (541)   (800)
Profit/(Loss) on ordinary activities before taxation 1,110    8,136 
Tax on profit on ordinary activities (287)   (1,546)
Profit/(Loss) for the financial year 823    6,590 
 
4
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3   400 
Investments 4 390,584    390,584 
390,584    390,984 
Current assets      
Stocks 5 176    750 
Debtors 6   (7)
Cash at bank and in hand 2,330    11,134 
2,506    11,877 
Creditors: amount falling due within one year 7 (8,514)   (7,986)
Net current assets (6,008)   3,891 
 
Total assets less current liabilities 384,576    394,875 
Creditors: amount falling due after more than one year 8 (108,010)   (119,132)
Net assets 276,566    275,743 
 

Capital and reserves
     
Called up share capital 206,000    206,000 
Profit and loss account 70,566    69,743 
Shareholders' funds 276,566    275,743 
 


For the year ended 30 November 2024 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 financial statements were approved by the board of directors on 31 August 2025 and were signed on its behalf by:


-------------------------------
Anil Kumar TYAGI
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 December 2022 206,000  65,153  271,153 
Profit for the year 6,590  6,590 
Total comprehensive income for the year 6,590  6,590 
Dividends (2,000) (2,000)
Total investments by and distributions to owners (2,000) (2,000)
At 30 November 2023 206,000  69,743  275,743 
At 01 December 2023 206,000  69,743  275,743 
Profit for the year 823  823 
Total comprehensive income for the year 823  823 
Total investments by and distributions to owners
At 30 November 2024 206,000  70,566  276,566 
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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.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
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 (2023 : 2).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 December 2023 400    400 
Additions  
Disposals (400)   (400)
At 30 November 2024  
Amortisation
At 01 December 2023  
Charge for year 400    400 
On disposals (400)   (400)
At 30 November 2024  
Net book values
At 30 November 2024  
At 30 November 2023 400    400 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 December 2023 390,584    390,584 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 November 2024 390,584    390,584 

5.

Stocks

2024
£
  2023
£
Stocks 176    750 
176    750 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors   (7)
  (7)

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 362    255 
Corporation Tax 287    1,546 
PAYE & Social Security 140   
Other Creditors (1)  
Wages & Salaries Control Account (800)  
Directors' Current Accounts 8,526    6,185 
8,514    7,986 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
KTL 42,400    42,400 
Lloyds BB Loan 298408 15,878    25,000 
Dividends Payable - Equity   2,000 
Directors' Loan Accounts 49,732    49,732 
108,010    119,132 

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