IRIS Accounts Production v23.3.1.45 04719151 Board of Directors Board of Directors 1.5.22 30.4.23 30.4.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh047191512022-04-30047191512023-04-30047191512022-05-012023-04-30047191512021-04-30047191512021-05-012022-04-30047191512022-04-3004719151ns10:Originalns15:EnglandWales2022-05-012023-04-3004719151ns14:PoundSterlingns10:Original2022-05-012023-04-3004719151ns10:Originalns10:Director12022-05-012023-04-3004719151ns10:Original2022-05-012023-04-3004719151ns10:Originalns10:Director22022-05-012023-04-3004719151ns10:Original2023-04-3004719151ns10:Originalns10:PrivateLimitedCompanyLtd2022-05-012023-04-3004719151ns10:Originalns10:SmallEntities2022-05-012023-04-3004719151ns10:Originalns10:AuditExemptWithAccountantsReport2022-05-012023-04-3004719151ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3004719151ns10:SmallCompaniesRegimeForAccountsns10:Original2022-05-012023-04-3004719151ns10:Originalns10:FullAccounts2022-05-012023-04-3004719151ns10:Original12022-05-012023-04-3004719151ns10:Originalns10:OrdinaryShareClass12022-05-012023-04-3004719151ns10:CompanySecretary1ns10:Original2022-05-012023-04-3004719151ns10:Originalns10:RegisteredOffice2022-05-012023-04-3004719151ns10:Original2022-04-3004719151ns10:Originalns5:CurrentFinancialInstruments2023-04-3004719151ns10:Originalns5:CurrentFinancialInstruments2022-04-3004719151ns10:Originalns5:Non-currentFinancialInstruments2023-04-3004719151ns10:Originalns5:Non-currentFinancialInstruments2022-04-3004719151ns5:ShareCapitalns10:Original2023-04-3004719151ns5:ShareCapitalns10:Original2022-04-3004719151ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-04-3004719151ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-3004719151ns10:Originalns5:NetGoodwill2022-05-012023-04-3004719151ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-05-012023-04-3004719151ns10:Originalns5:PatentsTrademarksLicencesConcessionsSimilar2022-05-012023-04-3004719151ns10:Originalns5:PlantMachinery2022-05-012023-04-3004719151ns10:Original2021-05-012022-04-3004719151ns10:Originalns5:NetGoodwill2022-04-3004719151ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-04-3004719151ns10:Original2022-04-3004719151ns10:Originalns5:NetGoodwill2023-04-3004719151ns5:IntangibleAssetsOtherThanGoodwillns10:Original2023-04-3004719151ns10:Originalns5:NetGoodwill2022-04-3004719151ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-04-3004719151ns10:Originalns5:PlantMachinery2022-04-3004719151ns10:Originalns5:PlantMachinery2023-04-3004719151ns10:Originalns5:PlantMachinery2022-04-3004719151ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3004719151ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-3004719151ns10:Originalns10:OrdinaryShareClass12023-04-30
REGISTERED NUMBER: 04719151 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Easy Tiger Creative Limited

Easy Tiger Creative Limited (Registered number: 04719151)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Easy Tiger Creative Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Mr S N Bernard
Ms B M Lardner





SECRETARY: Ms B M Lardner





REGISTERED OFFICE: 147a High Street
Waltham Cross
Hertfordshire
EN8 7AP





REGISTERED NUMBER: 04719151 (England and Wales)





ACCOUNTANTS: Thickbroom Coventry Limited
Chartered Accountants
147a High Street
Waltham Cross
Hertfordshire
EN8 7AP

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Easy Tiger Creative Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Easy Tiger Creative Limited for the year ended 30 April 2023 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Easy Tiger Creative Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Easy Tiger Creative Limited and state those matters that we have agreed to state to the Board of Directors of Easy Tiger Creative Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Easy Tiger Creative Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Easy Tiger Creative Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Easy Tiger Creative Limited. You consider that Easy Tiger Creative Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Easy Tiger Creative Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Thickbroom Coventry Limited
Chartered Accountants
147a High Street
Waltham Cross
Hertfordshire
EN8 7AP


23 November 2023

Easy Tiger Creative Limited (Registered number: 04719151)

Statement of Financial Position
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 10 578
Tangible assets 5 13,553 15,345
13,563 15,923

CURRENT ASSETS
Stocks 7,000 12,500
Debtors 6 3,481 14,436
Cash at bank 96,616 98,494
107,097 125,430
CREDITORS
Amounts falling due within one year 7 42,663 80,650
NET CURRENT ASSETS 64,434 44,780
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,997

60,703

CREDITORS
Amounts falling due after more than
one year

8

(26,024

)

(35,825

)

PROVISIONS FOR LIABILITIES (2,600 ) (2,900 )
NET ASSETS 49,373 21,978

Easy Tiger Creative Limited (Registered number: 04719151)

Statement of Financial Position - continued
30 April 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 49,273 21,878
SHAREHOLDERS' FUNDS 49,373 21,978

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 23 November 2023 and were signed on its behalf by:




Mr S N Bernard - Director



Ms B M Lardner - Director


Easy Tiger Creative Limited (Registered number: 04719151)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Easy Tiger Creative Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trademarks, patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


Easy Tiger Creative Limited (Registered number: 04719151)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 May 2022
and 30 April 2023 20,000 891 20,891
AMORTISATION
At 1 May 2022 19,435 878 20,313
Charge for year 565 3 568
At 30 April 2023 20,000 881 20,881
NET BOOK VALUE
At 30 April 2023 - 10 10
At 30 April 2022 565 13 578

Easy Tiger Creative Limited (Registered number: 04719151)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 May 2022 66,253
Additions 1,868
At 30 April 2023 68,121
DEPRECIATION
At 1 May 2022 50,908
Charge for year 3,660
At 30 April 2023 54,568
NET BOOK VALUE
At 30 April 2023 13,553
At 30 April 2022 15,345

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 240 14,436
Other debtors 3,241 -
3,481 14,436

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,625 9,450
Trade creditors - 30,400
Taxation and social security 29,898 37,025
Other creditors 3,140 3,775
42,663 80,650

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 26,024 35,825

Easy Tiger Creative Limited (Registered number: 04719151)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100