Tandon Holdings UK Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 14127498 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

TANDON HOLDINGS UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

FIXED ASSETS

Investments

4

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

Share premium

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

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

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.