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REGISTERED NUMBER: 13179266 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2023

for

Tiga Health Limited

Tiga Health Limited (Registered number: 13179266)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tiga Health Limited

Company Information
for the Year Ended 28 February 2023







DIRECTORS: Mrs D Kismar
H Yasasin





REGISTERED OFFICE: Innovation Centre
Gallows Hill
Warwick
Warwickshire
CV34 6UW





REGISTERED NUMBER: 13179266 (England and Wales)






Tiga Health Limited (Registered number: 13179266)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £   
CURRENT ASSETS
Stocks 50,000 60,000
Debtors 4 375,624 990
Cash at bank 116,722 53,429
542,346 114,419
CREDITORS
Amounts falling due within one year 5 469,060 108,571
NET CURRENT ASSETS 73,286 5,848
TOTAL ASSETS LESS CURRENT
LIABILITIES

73,286

5,848

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 72,286 4,848
73,286 5,848

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

Tiga Health Limited (Registered number: 13179266)

Balance Sheet - continued
28 February 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 February 2024 and were signed on its behalf by:





H Yasasin - Director


Tiga Health Limited (Registered number: 13179266)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Tiga Health 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.

The accounts have been prepared on a going concern basis, which assumes that the company will continue to trade for at least one year from the date of approval of these financial statements by the director and thereafter for the foreseeable future. The director considers it appropriate to prepare the financial statements on this basis since the company's parent undertaking, Tiga Bilgi Teknolojileri Anonim Sirketi will provide sufficient funds to enable the company to meet its day to day working capital requirements. The financial statements do not include any judgement that would result from a withdrawal of the support by the parent undertaking.

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

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 Statement of Income and Retained Earnings, 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 balance sheet date.


Tiga Health Limited (Registered number: 13179266)

Notes to the Financial Statements - continued
for the Year Ended 28 February 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 balance sheet 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.

3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS
28.2.23 28.2.22
£    £   
Amounts falling due within one year:
Prepayments and accrued income 990 990

Amounts falling due after more than one year:
Trade debtors 374,634 -

Aggregate amounts 375,624 990

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade creditors 452,161 106,562
Tax 15,819 1,169
Accruals and deferred income 1,080 840
469,060 108,571

6. ULTIMATE CONTROLLING PARTY

Tiga Bilgi Teknolojileri Anonim Sirketi is regarded by the directors as being the company's immediate and ultimate parent undertaking.

The company's address is:
Bahcelievler Mah. 323/1 Cad. C Block Gazi Universitesi Teknokent
Binasi No: 10/50C IC Kapi No: 109
Golbasi/Ankara
Turkey