Registration number: 05620679

TAX LINK(CTA) GROUP LIMITED

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 7

TAX LINK(CTA) GROUP LIMITED

Company Information

Directors

Mr Rakesh Wadhwa Mrs Aruna Wadhwa

Registered office

The Long Lodge 265-269 Kingston Road Wimbledon London Wimbledon United Kingdom SW19 3NW

TAX LINK(CTA) GROUP LIMITED

(Registration number: 05620679)
Abridged Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,714,866	1,733,372
Investments	6	9,449,858	8,970,155
		11,164,724	10,703,527
Current assets
Cash at bank and in hand		332,052	10,122
Creditors: Amounts falling due within one year		(790,001)	(752,544)
Net current liabilities		(457,949)	(742,422)
Total assets less current liabilities		10,706,775	9,961,105
Creditors: Amounts falling due after more than one year		(941,782)	(1,016,979)
Net assets		9,764,993	8,944,126
Capital and reserves
Called up share capital	7	48	48
Retained earnings		9,764,945	8,944,078
Shareholders' funds		9,764,993	8,944,126

For the financial year ending 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 August 2026 and signed on its behalf by:
 

......................................... Mr Rakesh Wadhwa Director

TAX LINK(CTA) GROUP LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
The Long Lodge 265-269 Kingston Road
Wimbledon
London
Wimbledon
SW19 3NW
United Kingdom

These financial statements were authorised for issue by the Board on 21 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

TAX LINK(CTA) GROUP LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged to write off the cost of tangible fixed assets over their estimated useful lives, except for land
and buildings, which are stated at historical cost. Land is not depreciated as it is considered to have an indefinite
useful life.

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% per annum on a written down value (WDV) basis
Motor Vehicles	25% per annum on a written down value (WDV) basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

TAX LINK(CTA) GROUP LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	18,506	24,675

TAX LINK(CTA) GROUP LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	1,659,347	9,505	131,600	1,800,452
At 30 November 2025	1,659,347	9,505	131,600	1,800,452
Depreciation
At 1 December 2024	-	9,505	57,575	67,080
Charge for the year	-	-	18,506	18,506
At 30 November 2025	-	9,505	76,081	85,586
Carrying amount
At 30 November 2025	1,659,347	-	55,519	1,714,866
At 30 November 2024	1,659,347	-	74,025	1,733,372

Included within the net book value of land and buildings above is £1,659,347 (2024 - £1,659,347) in respect of freehold land and buildings.
 

TAX LINK(CTA) GROUP LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

6	Other financial assets (current and non-current)

	Investments £	Total £
Investments
Cost or valuation
At 1 December 2024	8,970,155	8,970,155
Additions	479,703	479,703
At 30 November 2025	9,449,858	9,449,858
Carrying amount
At 30 November 2025	9,449,858	9,449,858

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	10	10	10	10
Ordinary B of £1 each	18	18	18	18
Ordinary C of £1 each	20	20	20	20
	48	48	48	48