Tanak International Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03952481

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		917		481
Investments	5		1,377		1,377

			2,294		1,858
CURRENT ASSETS
Debtors	6	8,496		8,496
Cash at bank and in hand		42,206		28,888

		50,702		37,384
Creditors: Amounts Falling Due Within One Year	7	(26,011 )		(21,084 )

NET CURRENT ASSETS (LIABILITIES)			24,691		16,300

TOTAL ASSETS LESS CURRENT LIABILITIES			26,985		18,158

Creditors: Amounts Falling Due After More Than One Year	8		(500 )		(2,500 )

NET ASSETS			26,485		15,658

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			26,484		15,657

SHAREHOLDERS' FUNDS			26,485		15,658

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Tanak International Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P Duvin

Director

26/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Tanak International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03952481 . The registered office is 1-2 Rhodium Point, Spindle Close, Hawkinge, Folkestone, Kent, CT18 7TQ.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Significant judgements and estimations

No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements.

No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment

33% on cost

2.6. 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 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.

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.8. Interest Receivable

Interest income is recognised in the profit and loss account using the effective interest method.

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Tanak International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.9. Interest Payable

Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.10. Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Office Equipment
	£
Cost
As at 1 April 2024	7,341
Additions	1,373

As at 31 March 2025	8,714

Depreciation
As at 1 April 2024	6,860
Provided during the period	937

As at 31 March 2025	7,797

Net Book Value
As at 31 March 2025	917

As at 1 April 2024	481

5. Investments

	Subsidiaries
	£
Cost
As at 1 April 2024	1,377

As at 31 March 2025	1,377

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	1,377

As at 1 April 2024	1,377

Subsidiaries

Details of the company's subsidiaries as at 31 March 2025 are as follows:

Name of undertaking	Registered Office	Class of shares held	Direct holding	Indirect holding
Tanak Madagascar Ltd			71.00%	-

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Tanak International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	8,496	8,496

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	2,000	2,000
Other creditors	2,015	2,285
Accruals and deferred income	2,280	2,197
Director's loan account	19,716	14,602

	26,011	21,084

The company has received an unsecured loan under UK Government Bounce Back Scheme which has the financial backing of the Secretary of State for Business, Energy and Industrial Strategy.

Repayments commenced in July 2021. Interest charged for the first twelve months was covered by the UK Government.

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	500	2,500

9. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due within one year or on demand:
Bank loans	2,000	2,000

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	500	2,500

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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