TWO PAHADI 22 LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14337261

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		5,324		6,058
Tangible Assets	5		128,290		90,569

			133,614		96,627
CURRENT ASSETS
Cash at bank and in hand		22,986		21,536

		22,986		21,536
Creditors: Amounts Falling Due Within One Year	6	(340,577 )		(228,517 )

NET CURRENT ASSETS (LIABILITIES)			(317,591 )		(206,981 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(183,977 )		(110,354 )

NET LIABILITIES			(183,977 )		(110,354 )

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			(183,979 )		(110,356 )

SHAREHOLDERS' FUNDS			(183,977)		(110,354)

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TWO PAHADI 22 LIMITED

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Nidhi Sharma Director	Mr Daulat Singh Director
18/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

TWO PAHADI 22 LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 14337261 . The registered office is 55 High Street, Southampton, Hampshire, SO14 2NS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	0% RBM
Plant & Machinery	25% RBM
Fixtures & Fittings	25% SLM
Computer Equipment	25% SLM

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 11)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 October 2024	7,343

As at 30 September 2025	7,343

Amortisation
As at 1 October 2024	1,285
Provided during the period	734

As at 30 September 2025	2,019

...CONTINUED

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TWO PAHADI 22 LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025	5,324

As at 1 October 2024	6,058

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	83,333	6,011	2,029	700	92,073
Additions	33,334	6,784	-	-	40,118

As at 30 September 2025	116,667	12,795	2,029	700	132,191

Depreciation
As at 1 October 2024	-	849	465	190	1,504
Provided during the period	-	1,715	507	175	2,397

As at 30 September 2025	-	2,564	972	365	3,901

Net Book Value
As at 30 September 2025	116,667	10,231	1,057	335	128,290

As at 1 October 2024	83,333	5,162	1,564	510	90,569

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	19,130	6,609
Other taxes and social security	2,552	4,971
VAT	18,000	1,707
Other creditors	-	1
Directors' loan accounts	300,895	215,229

	340,577	228,517

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

8. Related Party Transactions

At the end of the year, amount owed to Director by the company was £300,895 (2024 : £215,229). This is interest free loan to company and included under creditors falling due within one year.

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