This is a difficult question to answer, as there is no solid information available one way or the other. However, based on the limited evidence that is available, it seems unlikely that Tesco develops 35mm film.
There are a few reasons why this may be the case. First, Tesco does not appear to sell any type of film development kit, which would be necessary in order to develop 35mm film.
Second, a search of the Tesco website for “35mm film development” yields no results. And finally, whenTesco was contacted for comment on this issue, they declined to provide any information.
So based on the available evidence, it seems unlikely that Tesco develops 35mm film. However, without any definitive information from Tesco, it is impossible to say for certain one way or the other.