A R V Tamil ltd - Filleted accounts

A R V Tamil ltd
Registered number:		11803127
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		52,360			65,450
Tangible assets	4		18,149			21,874
			70,509			87,324

Current assets
Stocks		36,063			61,257
Debtors	5	846			4,978
Cash at bank and in hand		29,911			3,184
		66,820			69,419

Creditors: amounts falling due within one year	6	(175,712)			(168,888)

Net current liabilities			(108,892)			(99,469)

Total assets less current liabilities			(38,383)			(12,145)

Creditors: amounts falling due after more than one year	7		(1,760)			(12,212)



Net liabilities			(40,143)			(24,357)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(40,145)			(24,359)

Shareholders' funds			(40,143)			(24,357)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Rajini POOBALASINGAM
Director
Approved by the board on 3 May 2026

A R V Tamil ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	15% Reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			12		10


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2025					140,000
	At 31 March 2026					140,000

	Amortisation
	At 1 April 2025					74,550
	Provided during the year					13,090
	At 31 March 2026					87,640

	Net book value
	At 31 March 2026					52,360
	At 31 March 2025					65,450

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	10,454		19,650		30,104
	Additions	-		-		-
	Disposals	-		-		-
	At 31 March 2026	10,454		19,650		30,104

	Depreciation
	At 1 April 2025	6,019		2,211		8,230
	Charge for the year	1,109		2,616		3,725
	On disposals	-		-		-
	At 31 March 2026	7,128		4,827		11,955

	Net book value
	At 31 March 2026	3,326		14,823		18,149
	At 31 March 2025	4,435		17,439		21,874


5	Debtors			2026		2025
£					£

	Trade debtors			846		1,510
	Other debtors			-		3,468
				846		4,978


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Non-equity preference shares			77,822		64,694
	Trade creditors			6,456		13,497
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			1,517		1,587
	Taxation and social security costs			5,522		3,385
	Other creditors			84,395		85,725
				175,712		168,888


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			1,760		12,212


8	Other information

	A R V Tamil ltd is a private company limited by shares and incorporated in England. Its registered office is:
	68 North Road
	Southall
	UB1 2JL