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TAMARIT HOLDINGS LIMITED

Registered Number
10890568
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

TAMARIT HOLDINGS LIMITED
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | Marc Paul Tan

Registered Address | New Burlington House
| 1075 Finchley Road
| London
| NW11 0PU

Registered Number | 10890568 (England and Wales)

TAMARIT HOLDINGS LIMITED
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 12,900,000 |  |  |  | 12,509,160
|  |  |  | 12,900,000 |  |  |  | 12,509,160
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 1,092,308 |  |  |  | 755,164 |  |
Cash at bank and on hand |  | 2,135 |  |  |  | 288 |  |
|  | 1,094,443 |  |  |  | 755,452 |  |
Creditors amounts falling due within one year | 5 | (2,574,503) |  |  |  | (2,089,389) |  |
Net current assets (liabilities) |  |  |  | (1,480,060) |  |  |  | (1,333,937)
Total assets less current liabilities |  |  |  | 11,419,940 |  |  |  | 11,175,223
Creditors amounts falling due after one year | 6 |  |  | (7,831,835) |  |  |  | (7,930,050)
Provisions for liabilities | 7 |  |  | (727,710) |  |  |  | (630,000)
Net assets |  |  |  | 2,860,395 |  |  |  | 2,615,173
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 2,860,295 |  |  |  | 2,615,073
Shareholders' funds |  |  |  | 2,860,395 |  |  |  | 2,615,173

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 May 2026, and are signed on its behalf by:
Marc Paul Tan Director Registered Company No. 10890568

TAMARIT HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares, registered in England and Wales. The address of the registered office is New Burlington House, 1075 Finchley Road, London, NW11 0PU.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

| Going concern
--- | ---
| The financial statements have been prepared in accordance with the accounting principles appropriate to a going concern, notwithstanding the company's net current liabilities, which the director believes to be appropriate because the company has a committed bank facility to cover its working capital requirements while developing its investment property and the parent undertaking has agreed not to seek repayment of its loan until the company has sufficient funds to do so.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| The turnover shown in the profit and loss account represents amounts invoiced during the year.

| Deferred tax
--- | ---
| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

| Investment property
--- | ---
| Investment properties are properties which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost. Subsequent to initial recognition - i. Investment properties whose fair value can be measured reliably without undue cost or effort are held at fair value. Any gains or losses arising from changes in the fair value are recognised in the profit and loss account in the period that they arise; and ii. No depreciation is provided in respect of investment properties applying the fair value model. The cost of investment property includes all purchase and development costs and finance costs relating to the development stage of the property. Investment property fair value is determined by the director based on recent professional valuations and his understanding of property market conditions and the specific properties concerned using a sales valuation approach, derived from recent comparable transactions on the market, adjusted by applying discounts to reflect status of occupation and condition. Acquisitions and disposals of properties Acquisitions and disposals are considered to have taken place at the date of legal completion and are included in the financial statements accordingly.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Investment property
--- | ---
| The company's investment property was valued by the director at 31 July 2025 based on a professional valuation carried out on behalf of the Company's lender during the period and on his understanding of property market conditions and the specific property concerned. Residential properties are valued using a sales valuation approach, derived from recent comparable transactions on the market, adjusted by applying discounts to reflect status of occupation and condition. The historical cost of the property is £9,169,656.

|  | £
| Fair value at 01 August 24 | 12,509,160
| Fair value adjustments | 390,840
| At 31 July 25 | 12,900,000

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 7,662
| Other debtors | 1,090,424 |  | 741,160
| Prepayments and accrued income | 1,884 |  | 6,342
| Total | 1,092,308 |  | 755,164

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 43,651 |  | 45,545
| Bank borrowings and overdrafts | 120,000 |  | 120,000
| Other creditors | 2,377,522 |  | 1,893,070
| Accrued liabilities and deferred income | 33,330 |  | 30,774
| Total | 2,574,503 |  | 2,089,389

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 7,089,135 |  | 7,212,149
| Amounts owed to related parties | 742,700 |  | 717,901
| Total | 7,831,835 |  | 7,930,050

| The bank loan is secured on the investment property held by the company. The amount due to the parent undertaking bears interest at a rate of 5% compounded annually.

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 727,710 |  | 630,000
| Total | 727,710 |  | 630,000

8. | Related party transactions
--- | ---
| Included in other debtors is an amount of £1,021,382 (2024: £553,305) owed by companies with the same director as the Company. Included in other creditors is an amount of £484,500 (2024: £353,390) owed to companies with the same director as the Company.