ASSAM FRONTIER TEA HOLDINGS LIMITED

Company Registration Number:
01236346 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2026

Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

ASSAM FRONTIER TEA HOLDINGS LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2026

Balance sheet
Notes

ASSAM FRONTIER TEA HOLDINGS LIMITED

Balance sheet

As at 31 March 2026


Notes
2026
2025


£
£
Fixed assets
Investments: 3 2,753,026 2,753,026
Total fixed assets: 2,753,026 2,753,026
Current assets
Debtors: 4 28,307 28,307
Investments:   1,227 1,777
Total current assets: 29,534 30,084
Creditors: amounts falling due within one year: 5 (353,466) (353,466)
Net current assets (liabilities): (323,932) (323,382)
Total assets less current liabilities: 2,429,094 2,429,644
Total net assets (liabilities): 2,429,094 2,429,644
Capital and reserves
Called up share capital: 1,186,750 1,186,750
Profit and loss account: 1,242,344 1,242,894
Shareholders funds: 2,429,094 2,429,644

The notes form part of these financial statements

ASSAM FRONTIER TEA HOLDINGS LIMITED

Balance sheet statements

For the year ending 31 March 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 19 October 2026
and signed on behalf of the board by:

Name: Ms P Paul
Status: Director

The notes form part of these financial statements

ASSAM FRONTIER TEA HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

ASSAM FRONTIER TEA HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

2. Employees

2026 2025
Average number of employees during the period 0 0

ASSAM FRONTIER TEA HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Fixed investments

Interest in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investment are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

ASSAM FRONTIER TEA HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Debtors

2026 2025
££
Debtors due after more than one year: 28,307 28,307

ASSAM FRONTIER TEA HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Creditors: amounts falling due within one year note

2026 2025 Amounts owed to group un 353,465 353,465

ASSAM FRONTIER TEA HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

6. Related party transactions

Name of the related party:
Relationship:
Common Control
Description of the Transaction: The company was owed £28,307 from Assam Frontier Tea India a company under common control
£
Balance at 01 April 2025 28,307
Balance at 31 March 2026 28,307
Name of the related party:
Relationship:
A fellow subsidiary
Description of the Transaction: At balance sheet date, the company owed £194,779 to Singlo holdings, a fellow subsidiary
£
Balance at 01 April 2025 194,779
Balance at 31 March 2026 194,779
Name of the related party:
Relationship:
A fellow subsidiary
Description of the Transaction: At balance sheet date, the company owed £158,687 to Empire Plantations and Investment Limited, a fellow subsidiary.
£
Balance at 01 April 2025 158,686
Balance at 31 March 2026 158,686

All the above amounts were, and are, interest free and repayable on demand.