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Registered number: 13854587
Tigercub Prints Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
James Khan
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13854587
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,800 9,900
Tangible Assets 5 4,480 5,224
13,280 15,124
CURRENT ASSETS
Stocks 6 11,150 550
Debtors 7 1,861 -
Cash at bank and in hand 8,877 43,328
21,888 43,878
Creditors: Amounts Falling Due Within One Year 8 (5,927 ) (12,828 )
NET CURRENT ASSETS (LIABILITIES) 15,961 31,050
TOTAL ASSETS LESS CURRENT LIABILITIES 29,241 46,174
Creditors: Amounts Falling Due After More Than One Year 9 (28,724 ) (45,370 )
NET ASSETS 517 804
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 417 704
SHAREHOLDERS' FUNDS 517 804
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit 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.
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
Mrs Jessica Rothwell
Director
Mr James Rothwell
Director
11/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tigercub Prints Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13854587 . The registered office is 17 Clevedon Road, Newport, NP19 8LZ.
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. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Fixtures & Fittings 15% reducing balance
Computer Equipment 20% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2023 11,000
As at 31 January 2024 11,000
Amortisation
As at 1 February 2023 1,100
Provided during the period 1,100
As at 31 January 2024 2,200
Net Book Value
As at 31 January 2024 8,800
As at 1 February 2023 9,900
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2023 1,221 4,941 6,162
Additions 462 - 462
As at 31 January 2024 1,683 4,941 6,624
Depreciation
As at 1 February 2023 121 817 938
Provided during the period 217 989 1,206
As at 31 January 2024 338 1,806 2,144
Net Book Value
As at 31 January 2024 1,345 3,135 4,480
As at 1 February 2023 1,100 4,124 5,224
6. Stocks
2024 2023
£ £
Materials 11,150 550
11,150 550
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,861 -
1,861 -
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 186 186
Taxation and social security 5,741 12,642
5,927 12,828
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 28,724 45,370
28,724 45,370
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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