IRIS Accounts Production v25.2.0.378 13097328 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13097328 2023-12-31 13097328 2024-12-31 13097328 2024-01-01 2024-12-31 13097328 2022-12-31 13097328 2023-01-01 2023-12-31 13097328 2023-12-31 13097328 ns15:EnglandWales 2024-01-01 2024-12-31 13097328 ns14:PoundSterling 2024-01-01 2024-12-31 13097328 ns10:Director1 2024-01-01 2024-12-31 13097328 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13097328 ns10:SmallEntities 2024-01-01 2024-12-31 13097328 ns10:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13097328 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 13097328 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13097328 ns10:FullAccounts 2024-01-01 2024-12-31 13097328 ns10:Director2 2024-01-01 2024-12-31 13097328 ns10:RegisteredOffice 2024-01-01 2024-12-31 13097328 ns5:CurrentFinancialInstruments 2024-12-31 13097328 ns5:CurrentFinancialInstruments 2023-12-31 13097328 ns5:ShareCapital 2024-12-31 13097328 ns5:ShareCapital 2023-12-31 13097328 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 13097328 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 13097328 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 13097328 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31

REGISTERED NUMBER: 13097328 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2024 |

| FOR |

| TAND HOLDINGS LIMITED |

TAND HOLDINGS LIMITED (REGISTERED NUMBER: 13097328)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

TAND HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

| DIRECTORS: | Miss L G Belton

| Mr D F Belton

| REGISTERED OFFICE: | 5 Giffard Court

| Millbrook Close

| Northampton

| NN5 5JF

| REGISTERED NUMBER: | 13097328 (England and Wales)

| ACCOUNTANTS: | Cube Partners Limited

| Chartered Accountants

| 5 Giffard Court

| Millbrook Close

| Northampton

| Northamptonshire

| NN5 5JF

TAND HOLDINGS LIMITED (REGISTERED NUMBER: 13097328)

BALANCE SHEET

31 DECEMBER 2024

| 2024 |  | 2023

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 380,891 |  | 378,999 |  |

Debtors | 4 | 1,591,142 |  | 1,273,635 |  |

Cash at bank | 228,061 |  | 378,384 |  |

2,200,094 |  | 2,031,018 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,697,048 |  | 1,753,156 |  |

NET CURRENT ASSETS | 503,046 |  | 277,862 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 503,046 |  | 277,862 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 502,946 |  | 277,762 |  |

503,046 |  | 277,862 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2025 and were signed on its behalf by:

Mr D F Belton - Director

TAND HOLDINGS LIMITED (REGISTERED NUMBER: 13097328)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Tand Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of value added tax and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. For sales of goods, the turnover is shown net of distribution and carriage charges.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, when the amount of revenue can be measured reliably, when it is probable that the associated economic benefits will flow to the entity and when the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Stock includes goods held in the warehouse and goods billed during the year but in transit or delivered post year end.

TAND HOLDINGS LIMITED (REGISTERED NUMBER: 13097328)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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 liabilities

| 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 the 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 present as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2023 - 2 ) .

TAND HOLDINGS LIMITED (REGISTERED NUMBER: 13097328)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 1,591,042 |  | 1,265,470 |  |

| Other debtors | 100 |  | 8,165 |  |

1,591,142 |  | 1,273,635 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 580,505 |  | 609,144 |  |

| Taxation and social security | 113,819 |  | 47,675 |  |

| Other creditors | 1,002,724 |  | 1,096,337 |  |

1,697,048 |  | 1,753,156 |  |