Company No: 13192843 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	12,891,468		12,891,468
		12,891,468		12,891,468
Current assets
Debtors	4	30,100		30,100
		30,100		30,100
Creditors: amounts falling due within one year	5	( 5,740,176)		( 5,460,223)
Net current liabilities		(5,710,076)		(5,430,123)
Total assets less current liabilities		7,181,392		7,461,345
Creditors: amounts falling due after more than one year	6	( 828,920)		( 1,028,920)
Net assets		6,352,472		6,432,425
Capital and reserves
Called-up share capital	7	100,002		100,002
Share premium account		1,225,122		1,225,122
Profit and loss account		5,027,348		5,107,301
Total shareholders' funds		6,352,472		6,432,425

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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of TPF Group Holdings Limited (registered number: 13192843) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

R Jaffe Director

23 October 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

TPF Group Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, N3 1XW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	7		6

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	12,891,468
At 31 March 2025	12,891,468
Carrying value at 31 March 2025	12,891,468
Carrying value at 31 March 2024	12,891,468

4. Debtors

	2025		2024
	£		£
Other debtors	30,100		30,100

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to group undertakings	4,923,171		4,234,369
Other creditors	817,005		1,225,854
	5,740,176		5,460,223

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other creditors	828,920		1,028,920

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100,000 Ordinary shares of £ 1.00 each	100,000		100,000
1,633,496 Preferred redeemable preference shares of £ 0.000001 each	2		2
	100,002		100,002

8. Related party transactions

Where possible, the company has taken advantage of the exemption conferred by FRS 102 section 33.1A from the requirement to disclose transactions with other wholly owned group undertakings.