REGISTERED NUMBER: 05835812 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Alok Tyagi Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

58,245

74,412

CURRENT ASSETS

Debtors

5

13,653

27,411

Investments

6

47,106

41,737

Cash at bank

62,025

79,439

122,784

148,587

CREDITORS

Amounts falling due within one year

7

26,065

33,289

NET CURRENT ASSETS

96,719

115,298

TOTAL ASSETS LESS CURRENT LIABILITIES

154,964

189,710

CREDITORS

Amounts falling due after more than one year

8

(53,198

)

(65,666

)

PROVISIONS FOR LIABILITIES

10

(11,067

)

(14,138

)

NET ASSETS

90,699

109,906

CAPITAL AND RESERVES

Called up share capital

11

111

111

Retained earnings

90,588

109,795

SHAREHOLDERS' FUNDS

90,699

109,906

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

Dr A Tyagi - Director

1.	STATUTORY INFORMATION

Alok Tyagi Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05835812

Registered office:

C/o Echo Tax, SPACES Manchester

Peter House

Oxford Street

Manchester

M1 5AN

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.

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

Motor vehicles

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 July 2025

and 30 June 2026

10,557

87,340

97,897

DEPRECIATION

At 1 July 2025

6,017

17,468

23,485

Charge for year

2,193

13,974

16,167

At 30 June 2026

8,210

31,442

39,652

NET BOOK VALUE

At 30 June 2026

2,347

55,898

58,245

At 30 June 2025

4,540

69,872

74,412

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

5,773

21,211

Amounts owed by associates

2,880

-

Other debtors

5,000

6,200

13,653

27,411

6.	CURRENT ASSET INVESTMENTS

30.6.26

30.6.25

£

£

Listed investments

47,106

41,737

Market value of listed investments at 30 June 2026 - £ 47,106 (2025 - £ 41,737 ).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts (see note 9)

2,321

1,043

Hire purchase contracts

10,394

8,321

Tax

9,789

19,495

Social security and other taxes

1,139

1,435

Directors' current accounts

22

595

Accrued expenses

2,400

2,400

26,065

33,289

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts

53,198

65,666

9.

LOANS

An analysis of the maturity of loans is given below:

30.6.26

30.6.25

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

2,321

1,043

10.	PROVISIONS FOR LIABILITIES

30.6.26

30.6.25

£

£

Deferred tax

11,067

14,138

Deferred

tax

£

Balance at 1 July 2025

14,138

Utilised during year

(3,071

)

Balance at 30 June 2026

11,067

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

70

Ordinary A

£1

70

70

30

Ordinary B

£1

30

30

10

Ordinary C

£1

10

10

1

Ordinary D

£1

1

1

111

111

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2026 and 30 June 2025:

30.6.26

30.6.25

£

£

Dr A Tyagi and Dr R Tyagi

Balance outstanding at start of year

(595

)

(13

)

Amounts advanced

42,357

124,611

Amounts repaid

(41,784

)

(125,193

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(22

)

(595

)

13.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr A Tyagi.