REGISTERED NUMBER: 05516622 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Tej Chauhan Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T Chauhan

REGISTERED OFFICE:

21 Hillersdon Avenue

Edgware

Middlesex

HA8 7SG

REGISTERED NUMBER:

05516622 (England and Wales)

FIXED ASSETS

Tangible assets

4

624

1,215

CURRENT ASSETS

Debtors

5

55,092

33,022

Cash at bank

874

19,330

55,966

52,352

CREDITORS

Amounts falling due within one year

6

54,261

41,176

NET CURRENT ASSETS

1,705

11,176

TOTAL ASSETS LESS CURRENT LIABILITIES

2,329

12,391

CREDITORS

Amounts falling due after more than one year

7

(9,302

)

(11,595

)

PROVISIONS FOR LIABILITIES

9

(119

)

(239

)

NET (LIABILITIES)/ASSETS

(7,092

)

557

CAPITAL AND RESERVES

Called up share capital

10

3

3

Retained earnings

(7,095

)

554

SHAREHOLDERS' FUNDS

(7,092

)

557

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 31 May 2026 and were signed by:

T Chauhan - Director

1.	STATUTORY INFORMATION

Tej Chauhan Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The company sustained a loss during the year and it had net liabilities as at 31st August 2025. The sole director has confirmed that with the external financial assistance secured by the company in the form of a bank loan and an overdraft facility, he will continue to support the company for the foreseeable future and on this basis he considers it appropriate to prepare these accounts on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

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 or 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

29,732

38,517

68,249

DEPRECIATION

At 1 September 2024

29,167

37,867

67,034

Charge for year

217

374

591

At 31 August 2025

29,384

38,241

67,625

NET BOOK VALUE

At 31 August 2025

348

276

624

At 31 August 2024

565

650

1,215

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

4,308

8,700

Other debtors

50,784

24,322

55,092

33,022

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

36,805

15,262

Trade creditors

20

1,188

Taxation and social security

13,436

20,893

Other creditors

4,000

3,833

54,261

41,176

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

9,302

11,595

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank overdrafts

26,805

5,262

The sole director has given a personal guarantee as security for the overdraft facility provided by the company's bankers.

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

119

239

Deferred

tax

£

Balance at 1 September 2024

239

Provided during year

(120

)

Balance at 31 August 2025

119

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1

Ordinary

£1

1

1

1

Ordinary Class "B"

£1

1

1

1

Ordinary Class "C"

£1

1

1

3

3

The Ordinary Class "B" and "C" shares do not carry any voting rights or rights to capital, but carry the right to the payment of dividends only.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

T Chauhan

Balance outstanding at start of year

17,647

27,662

Amounts advanced

17,656

-

Amounts repaid

-

(10,015

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

35,303

17,647

Included in other debtors is an amount of £35,303 (2024 - £17,647) being loans made by the company to the sole director during the last two financial years.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is T Chauhan.