REGISTERED NUMBER: 11261258 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Tamkat Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

4

125,000

120,000

CURRENT ASSETS

Debtors

5

200

730

Cash at bank

2,668

5,868

2,868

6,598

CREDITORS

Amounts falling due within one year

6

(27,211

)

(27,378

)

NET CURRENT LIABILITIES

(24,343

)

(20,780

)

TOTAL ASSETS LESS CURRENT LIABILITIES

100,657

99,220

CREDITORS

Amounts falling due after more than one year

7

(76,002

)

(76,002

)

PROVISIONS FOR LIABILITIES

(6,602

)

(5,352

)

NET ASSETS

18,053

17,866

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

19,805

16,055

Retained earnings

(1,852

)

1,711

18,053

17,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 28 November 2025 and were signed on its behalf by:

Mr A Kapoor - Director

1.	STATUTORY INFORMATION

Tamkat Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11261258

Registered office:

Westminster House

10 Westminster Road

Macclesfield

Cheshire

SK10 1BX

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable.

Rental income is recognised in line with rental agreements.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

A deferred tax provision is recognised in respect of any increase or decrease in the fair value reserve.

The company's properties are held for long-term investment, the investment properties are accounted for in accordance with the FRS 102, as follows:

No depreciation is provided in respect of investment properties and they are revalued annually. The surplus or deficit on revaluation is transferred to the profit and loss reserve unless a deficit below original cost, or its reversal, on an individual investment property is expected to be permanent, in which case it is recognised in the profit and loss account for the year.

This treatment as regards the company's investment properties may be a departure from the requirements of the Companies Act concerning the depreciation of fixed assets. However, these properties are not held for consumption but for investment and the directors consider that systematic annual depreciation would be inappropriate. The accounting policy adopted is therefore necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.

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 and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

120,000

Revaluations

5,000

At 31 March 2025

125,000

NET BOOK VALUE

At 31 March 2025

125,000

At 31 March 2024

120,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

21,407

Valuation in 2025

5,000

Cost

98,593

125,000

Investment property was valued on an open market basis on 31 March 2025 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

542

Other debtors

200

188

200

730

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

-

58

Other creditors

27,211

27,320

27,211

27,378

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

76,002

76,002

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more than 5 years by non-installment

76,002

76,002

8.

RESERVES

Fair

value

reserve

£

At 1 April 2024

16,055

Revaluation in year

3,750

At 31 March 2025

19,805