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Registration number: 10039817

Tidu Mankoo Consulting Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Tidu Mankoo Consulting Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Tidu Mankoo Consulting Limited

(Registration number: 10039817)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 161 | 214
Current assets |  |  |
Debtors | 5 | 9,934 | 85,298
Cash at bank and in hand |  | 5,212 | 1,739
|  | 15,146 | 87,037
Creditors: Amounts falling due within one year | 6 | (14,100) | (11,125)
Net current assets |  | 1,046 | 75,912
Total assets less current liabilities |  | 1,207 | 76,126
Creditors: Amounts falling due after more than one year | 6 | (1,000) | (7,000)
Provisions for liabilities |  | (30) | (41)
Net assets |  | 177 | 69,085
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 77 | 68,985
Shareholders' funds |  | 177 | 69,085

Tidu Mankoo Consulting Limited

(Registration number: 10039817)
Balance Sheet as at 31 March 2025

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 September 2025 and signed on its behalf by:

......................................... J S Mankoo Director

Tidu Mankoo Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tidu Mankoo Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment- Computer equipment | 25% reducing balance basis
Office equipment- Ethernet | 33% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Tidu Mankoo Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 April 2024 | 30,328 | 30,328
At 31 March 2025 | 30,328 | 30,328
Depreciation
At 1 April 2024 | 30,114 | 30,114
Charge for the year | 53 | 53
At 31 March 2025 | 30,167 | 30,167
Carrying amount
At 31 March 2025 | 161 | 161
At 31 March 2024 | 214 | 214

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 9,934 | 85,298
| 9,934 | 85,298

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 6,000 | 6,000
Taxation and social security |  | 1,791 | 2,500
Other creditors |  | 6,309 | 2,625
|  | 14,100 | 11,125

Tidu Mankoo Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 1,000 | 7,000

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 6,000 | 6,000

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 1,000 | 7,000

8 | Related party transactions

2025 | At 1 April 2024 £ | Advances to director £ | Repayments by director £ | At 31 March 2025 £
J S Mankoo
Director loan | - | 94,891 | (85,056) | 9,835

Summary of transactions with other related parties

Tidu Mankoo Consulting Limited advanced a loan with and made payments on behalf of Mankoo Consultants Limited (a company in which J S Mankoo is a director). At the balance sheet date the amount due (to)/from Mankoo Consultants Limited was (£3,684) (2024: £85,198).