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REGISTERED NUMBER: 14127498 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

TANDON HOLDINGS UK LIMITED

TANDON HOLDINGS UK LIMITED (REGISTERED NUMBER: 14127498) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| TANDON HOLDINGS UK LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | Ms N Sheikh

| SECRETARY: |

| REGISTERED OFFICE: | Dattani Business Centre

| Scottish Provident House 76/80

| College Road

| Harrow

| HA1 1BQ

| REGISTERED NUMBER: | 14127498 (England and Wales)

| AUDITORS: | Dattani

| Registered Auditors

| Chartered Accountants

| Scottish Provident House

| 76/80 College Road

| Harrow

| Middlesex

| HA1 1 BQ

TANDON HOLDINGS UK LIMITED (REGISTERED NUMBER: 14127498) |

BALANCE SHEET

31 MARCH 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 694,926 |  | 694,926 |  |

CURRENT ASSETS

Debtors | 5 | 4,863 |  | 5,244 |  |

Investments | 6 | 114,390 |  | - |  |

Cash at bank | 85,277 |  | 174,291 |  |

204,530 |  | 179,535 |  |

CREDITORS

Amounts falling due within one year | 7 | 9,242 |  | 8,084 |  |

NET CURRENT ASSETS | 195,288 |  | 171,451 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 890,214 |  | 866,377 |  |

CAPITAL AND RESERVES

Called up share capital | 675,000 |  | 675,000 |  |

Share premium | 127,500 |  | 127,500 |  |

Retained earnings | 87,714 |  | 63,877 |  |

890,214 |  | 866,377 |  |

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 3 June 2026 and were signed by:

Ms N Sheikh - Director

TANDON HOLDINGS UK LIMITED (REGISTERED NUMBER: 14127498) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Tandon Holdings UK 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.

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.

| Turnover

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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 694,926 |  |

| NET BOOK VALUE

| At 31 March 2026 | 694,926 |  |

| At 31 March 2025 | 694,926 |  |

TANDON HOLDINGS UK LIMITED (REGISTERED NUMBER: 14127498) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | FIXED ASSET INVESTMENTS - continued

| Fixed assets investments represents the company's investment in it's wholly owned company Bay Squared Inc., a company registered in the USA.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 4,863 |  | 5,244 |  |

6. | CURRENT ASSET INVESTMENTS

| Included within current assets is an investment in an unlisted company arising from a Simple Agreement for Future Equity ("SAFE"), under which the Company invested $150,000 in exchange for rights to acquire equity shares upon the occurrence of specified future conversion events.

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Taxation and social security | 5,594 |  | 4,724 |  |

| Other creditors | 3,648 |  | 3,360 |  |

9,242 |  | 8,084 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Nitin Dattani (Senior Statutory Auditor)

| for and on behalf of Dattani

9. | ULTIMATE CONTROLLING PARTY

| The Company is a wholly owned subsidiary of Tandon Holdings Ltd, a company registered in India.

| Tandon Holdings Limited owns 675,000 shares at £1 per share in Tandon Holdings UK Limited.