Registrar

Registration number: 06193669

TK Associates UK Ltd

Contents

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

TK Associates UK Ltd

Company Information

Directors

T Khwaja L V Khwaja

Company secretary

T Khwaja

Registered office

Holwood Place 33 Rydens Road Walton-on-Thames Surrey KT12 3AF

Accountants

Lambert Chapman LLP 3 Warners Mill Silks Way Braintree Essex CM7 3GB

TK Associates UK Ltd

(Registration number: 06193669)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	3,356	2,763
Investment property	6	162,779	162,779
Investments	7	461,724	-
		627,859	165,542
Current assets
Debtors	8	42,535	24,757
Other financial assets		301,633	672,291
Cash at bank and in hand		109,139	109,281
		453,307	806,329
Creditors: Amounts falling due within one year	9	(56,905)	(57,922)
Net current assets		396,402	748,407
Net assets		1,024,261	913,949
Capital and reserves
Called up share capital	10	1,000	1,000
Retained earnings		1,023,261	912,949
Shareholders' funds		1,024,261	913,949

For the financial year ending 31 March 2026 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.

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 9 September 2026 and signed on its behalf by:
 

T Khwaja
Company secretary and director

TK Associates UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: Holwood Place, 33 Rydens Road, Walton-on-Thames, Surrey, KT12 3AF.

These financial statements were authorised for issue by the Board on 9 September 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 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 financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover represents amounts receivable for services provided during the period, excluding value added tax.

The company’s principal activities relate to the provision of marketing, public relations, and related consultancy services.

Revenue is recognised when it is probable that economic benefits will flow to the company and the amount of revenue can be measured reliably.

Tax

Current Tax is recognised in the profit and loss account, 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.

Deferred tax is recognised on material differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

TK Associates UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold Property	Over period of lease
Plant & Machinery	25% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life of 5 years.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Investments comprise cash deposits that are placed with approved institutions.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

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.

TK Associates UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity.

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 2 (2025 - 2).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	74,000	74,000
At 31 March 2026	74,000	74,000
Amortisation
At 1 April 2025	74,000	74,000
At 31 March 2026	74,000	74,000
Carrying amount
At 31 March 2026	-	-

TK Associates UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 April 2025	12,446	12,446
Additions	1,666	1,666
At 31 March 2026	14,112	14,112
Depreciation
At 1 April 2025	9,683	9,683
Charge for the year	1,073	1,073
At 31 March 2026	10,756	10,756
Carrying amount
At 31 March 2026	3,356	3,356
At 31 March 2025	2,763	2,763

6	Investment properties

	2026 £
At 1 April 2024	162,779
At 31 March 2025	162,779

The fair value has been determined by the directors as at 31 March 2026.

7	Investments

	2026 £	2025 £
FA investment - additions	619,309	-
FA investment - disposals	(153,280)	-
FA investment - revaluations during the year	(4,305)	-
	461,724	-