TEND BUSINESS GROUP LTD

TEND BUSINESS GROUP LTD
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	2	2
		2	2
Current assets
Debtors	4	0	2,190
Cash at bank and in hand		19,329	5,880
		19,329	8,070
Creditors: amount falling due within one year	5	(19,261)	(7,772)
Net current assets		68	298

Total assets less current liabilities		70	300
Net assets		70	300

Capital and reserves
Called up share capital	6	2	2
Profit and loss account		68	298
Shareholders' funds		70	300

For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 21 September 2026 and were signed by:

-------------------------------
Michael Helmes
Director

TEND BUSINESS GROUP LTD
Notes to the Financial Statements
For the year ended 30 June 2026

General Information

TEND BUSINESS GROUP LTD is a private company, limited by shares, registered in England and Wales, registration number 11402918, registration address 1 Giltspur Street, Farringdon, London, United Kingdom, EC1A 9DD.

The presentation currency is £ sterling.

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.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Current tax is recognized at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

Dividends

Dividend distribution to the Company's shareholders is recognised in the Company's financial statements in the year in which they are approved by the Company's Annual General Meeting.
On the 30th of June 2026 the Board of Directors approved the payment of dividends of EUR 21,500.

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.

2.	Average number of employees, including directors Average number of employees during the year was 1 (2025 : 1).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 July 2025	2	2
Additions	-	-
Disposals	-	-
At 30 June 2026	2	2
Net book values
At 30 June 2026	2	2
At 30 June 2025	2	2

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	0		2,190
	0		2,190

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	11,766	0
Corporation Tax	4,303	5,021
Accrued Expenses	3,192	2,751
	19,261	7,772

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
2 Class A shares of £1.00 each	2		2
	2		2

7.	Post Balance Shee Events There have been no significant events since the balance sheet date of 30 June 2026.