A TYAGI HOLDING LIMITED

A TYAGI HOLDING LIMITED
Contents Page
For the year ended 30 November 2025

Company Information	1
Directors' Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6
Statement of Changes in Equity	7

A TYAGI HOLDING LIMITED
Company Information
For the year ended 30 November 2025

Directors	Anil Kumar TYAGI Anil Kumar Tyagi
Registered Number	09443561
Registered Office	57 Dorsett Road Darlaston West Midlands WS10 8TW
Accountants	NorthStone Chartered Accountants

1

A TYAGI HOLDING LIMITED
Directors' Report
For the year ended 30 November 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 30 November 2025.

Principal activities

Principal activity of the company during the financial year was of investment holding and management of its group companies

Directors

The directors who served the company throughout the year were as follows:

Anil Kumar TYAGI

Anil Kumar Tyagi

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Anil Kumar TYAGI
Director

Date approved: 20 August 2026

2

A TYAGI HOLDING LIMITED Accountants' Report For the year ended 30 November 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of A TYAGI HOLDING LIMITED for the year ended 30 November 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A TYAGI HOLDING LIMITED for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of A TYAGI HOLDING LIMITED , as a body, in accordance with the terms of our engagement letter dated 20 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of A TYAGI HOLDING LIMITED and state those matters that we have agreed to state to the Board of Directors of A TYAGI HOLDING LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A TYAGI HOLDING LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that A TYAGI HOLDING LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A TYAGI HOLDING LIMITED . You consider that A TYAGI HOLDING LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of A TYAGI HOLDING LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 November 2025. .................................................... NorthStone Chartered Accountants 20 August 2026 3

A TYAGI HOLDING LIMITED
Accountants' Report
For the year ended 30 November 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of A TYAGI HOLDING LIMITED for the year ended 30 November 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A TYAGI HOLDING LIMITED for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of A TYAGI HOLDING LIMITED , as a body, in accordance with the terms of our engagement letter dated 20 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of A TYAGI HOLDING LIMITED and state those matters that we have agreed to state to the Board of Directors of A TYAGI HOLDING LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A TYAGI HOLDING LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that A TYAGI HOLDING LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A TYAGI HOLDING LIMITED . You consider that A TYAGI HOLDING LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of A TYAGI HOLDING LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

30 November 2025.

....................................................
NorthStone Chartered Accountants

20 August 2026

3

A TYAGI HOLDING LIMITED
Income Statement
For the year ended 30 November 2025

	2025 £	2024 £
Turnover	36,612	27,306
Cost of sales	(3,200)	(3,657)
Gross profit	33,412	23,649
Selling and distribution costs	(93)	(13)
Administrative expenses	(33,888)	(30,985)
Other operating income	8,660	9,000
Operating profit	8,091	1,651
Interest payable and similar charges	(272)	(541)
Profit/(Loss) on ordinary activities before taxation	7,819	1,110
Tax on profit on ordinary activities	(1,486)	(287)
Profit/(Loss) for the financial year	6,333	823

4

A TYAGI HOLDING LIMITED
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Investments	3	390,584	390,584
		390,584	390,584
Current assets
Stocks	4	354	176
Cash at bank and in hand		1,128	2,330
		1,482	2,506
Creditors: amount falling due within one year	5	(17,157)	(8,514)
Net current assets		(15,675)	(6,008)

Total assets less current liabilities		374,909	384,576
Creditors: amount falling due after more than one year	6	(92,010)	(108,010)
Net assets		282,899	276,566

Capital and reserves
Called up share capital		206,000	206,000
Profit and loss account		76,899	70,566
Shareholders' funds		282,899	276,566

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts 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 accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 20 August 2026 and were signed on its behalf by:

-------------------------------
Anil Kumar TYAGI
Director

5

A TYAGI HOLDING LIMITED
Statement of Changes in Equity
For the year ended 30 November 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 December 2023	206,000	69,743	275,743
Profit/(Loss) for the year		823	823
Total comprehensive income for the year	-	823	823
Total investments by and distributions to owners	-	-	-
At 30 November 2024	206,000	70,566	276,566
At 01 December 2024	206,000	70,566	276,566
Profit/(Loss) for the year		6,333	6,333
Total comprehensive income for the year	-	6,333	6,333
Total investments by and distributions to owners	-	-	-
At 30 November 2025	206,000	76,899	282,899

6

A TYAGI HOLDING LIMITED
Notes to the Financial Statements
For the year ended 30 November 2025

General Information

A TYAGI HOLDING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09443561, registration address 57 Dorsett Road, Darlaston, West Midlands, WS10 8TW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 December 2024	390,584	390,584
Additions	-	-
Disposals	-	-
At 30 November 2025	390,584	390,584

4.

Stocks

	2025 £		2024 £
Stocks	354		176
	354		176

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	3,768	362
Corporation Tax	1,773	287
PAYE & Social Security	0	140
Other Creditors	(1)	(1)
Wages & Salaries Control Account	1,124	(800)
Directors' Current Accounts	10,493	8,526
	17,157	8,514

6.

Creditors: amount falling due after more than one year

	2025 £	2024 £
KTL	36,400	42,400
Lloyds BB Loan 298408	5,878	15,878
Directors' Loan Accounts	49,732	49,732
	92,010	108,010

7

Registered Number: 09443561
England and Wales
A TYAGI HOLDING LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 December 2024 End date: 30 November 2025