Company registration number 14434019 (England and Wales)
TGVS SAI LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
PAGES FOR FILING WITH REGISTRAR
TGVS SAI LTD
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
TGVS SAI LTD
BALANCE SHEET
AS AT
31 MAY 2026
31 May 2026
- 1 -
2026
2025
Notes
£
£
£
£
Current assets
Cash at bank and in hand
36,350
27,158
Creditors: amounts falling due within one year
4
(4,990)
(5,744)
Net current assets
31,360
21,414
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
31,260
21,314
Total equity
31,360
21,414

For the financial year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 26 June 2026 and are signed on its behalf by:
G Duddukuri
Director
Company registration number 14434019 (England and Wales)
TGVS SAI LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2026
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 June 2024
100
8,457
8,557
Period ended 31 May 2025:
Profit and total comprehensive income
-
13,857
13,857
Dividends
-
(1,000)
(1,000)
Balance at 31 May 2025
100
21,314
21,414
Year ended 31 May 2026:
Profit and total comprehensive income
-
10,946
10,946
Dividends
-
(1,000)
(1,000)
Balance at 31 May 2026
100
31,260
31,360
TGVS SAI LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
- 3 -
1
Accounting policies
Company information

TGVS Sai Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 509 - 510 Cotton Exchange, Bixteth Street, Liverpool, L3 9LQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried cost.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less.

TGVS SAI LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
1
Accounting policies
(Continued)
- 4 -
1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

If relevant, t he cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

If relevant, t ermination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
TGVS SAI LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
- 5 -
4
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
2,568
3,250
Other creditors
2,422
2,494
4,990
5,744
5
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
2026-05-31 2025-06-01 false false false 26 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity G Duddukuri T Devineni 14434019 2025-06-01 2026-05-31 14434019 2026-05-31 14434019 2025-05-31 14434019 core:CurrentFinancialInstruments core:WithinOneYear 2026-05-31 14434019 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 14434019 core:CurrentFinancialInstruments 2026-05-31 14434019 core:CurrentFinancialInstruments 2025-05-31 14434019 core:ShareCapital 2026-05-31 14434019 core:ShareCapital 2025-05-31 14434019 core:RetainedEarningsAccumulatedLosses 2026-05-31 14434019 core:RetainedEarningsAccumulatedLosses 2025-05-31 14434019 core:ShareCapital 2024-05-31 14434019 core:RetainedEarningsAccumulatedLosses 2024-05-31 14434019 core:ShareCapitalOrdinaryShareClass1 2026-05-31 14434019 core:ShareCapitalOrdinaryShareClass1 2025-05-31 14434019 bus:Director1 2025-06-01 2026-05-31 14434019 core:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 14434019 2024-06-01 2025-05-31 14434019 core:RetainedEarningsAccumulatedLosses 2025-06-01 2026-05-31 14434019 bus:OrdinaryShareClass1 2025-06-01 2026-05-31 14434019 bus:OrdinaryShareClass1 2026-05-31 14434019 bus:OrdinaryShareClass1 2025-05-31 14434019 bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 14434019 bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 14434019 bus:FRS102 2025-06-01 2026-05-31 14434019 bus:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 14434019 bus:Director2 2025-06-01 2026-05-31 14434019 bus:FullAccounts 2025-06-01 2026-05-31 xbrli:pure xbrli:shares iso4217:GBP