2022-05-012023-04-302023-04-30false09530450TIGER LEISURE LTD2024-07-31iso4217:GBPxbrli:pure095304502022-05-01095304502023-04-30095304502022-05-012023-04-30095304502021-05-01095304502022-04-30095304502021-05-012022-04-3009530450bus:SmallEntities2022-05-012023-04-3009530450bus:AuditExempt-NoAccountantsReport2022-05-012023-04-3009530450bus:FullAccounts2022-05-012023-04-3009530450bus:PrivateLimitedCompanyLtd2022-05-012023-04-3009530450core:WithinOneYear2023-04-3009530450core:AfterOneYear2023-04-3009530450core:WithinOneYear2022-04-3009530450core:AfterOneYear2022-04-3009530450core:ShareCapital2023-04-3009530450core:SharePremium2023-04-3009530450core:RevaluationReserve2023-04-3009530450core:OtherReservesSubtotal2023-04-3009530450core:RetainedEarningsAccumulatedLosses2023-04-3009530450core:ShareCapital2022-04-3009530450core:SharePremium2022-04-3009530450core:RevaluationReserve2022-04-3009530450core:OtherReservesSubtotal2022-04-3009530450core:RetainedEarningsAccumulatedLosses2022-04-3009530450core:LandBuildings2023-04-3009530450core:PlantMachinery2023-04-3009530450core:Vehicles2023-04-3009530450core:FurnitureFittings2023-04-3009530450core:OfficeEquipment2023-04-3009530450core:NetGoodwill2023-04-3009530450core:IntangibleAssetsOtherThanGoodwill2023-04-3009530450core:ListedExchangeTraded2023-04-3009530450core:UnlistedNon-exchangeTraded2023-04-3009530450core:LandBuildings2022-04-3009530450core:PlantMachinery2022-04-3009530450core:Vehicles2022-04-3009530450core:FurnitureFittings2022-04-3009530450core:OfficeEquipment2022-04-3009530450core:NetGoodwill2022-04-3009530450core:IntangibleAssetsOtherThanGoodwill2022-04-3009530450core:ListedExchangeTraded2022-04-3009530450core:UnlistedNon-exchangeTraded2022-04-3009530450core:LandBuildings2022-05-012023-04-3009530450core:PlantMachinery2022-05-012023-04-3009530450core:Vehicles2022-05-012023-04-3009530450core:FurnitureFittings2022-05-012023-04-3009530450core:OfficeEquipment2022-05-012023-04-3009530450core:NetGoodwill2022-05-012023-04-3009530450core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3009530450core:ListedExchangeTraded2022-05-012023-04-3009530450core:UnlistedNon-exchangeTraded2022-05-012023-04-3009530450core:MoreThanFiveYears2022-05-012023-04-3009530450core:Non-currentFinancialInstruments2023-04-3009530450core:Non-currentFinancialInstruments2022-04-3009530450dpl:CostSales2022-05-012023-04-3009530450dpl:DistributionCosts2022-05-012023-04-3009530450core:LandBuildings2022-05-012023-04-3009530450core:PlantMachinery2022-05-012023-04-3009530450core:Vehicles2022-05-012023-04-3009530450core:FurnitureFittings2022-05-012023-04-3009530450core:OfficeEquipment2022-05-012023-04-3009530450dpl:AdministrativeExpenses2022-05-012023-04-3009530450core:NetGoodwill2022-05-012023-04-3009530450core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3009530450dpl:GroupUndertakings2022-05-012023-04-3009530450dpl:ParticipatingInterests2022-05-012023-04-3009530450dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3009530450core:ListedExchangeTraded2022-05-012023-04-3009530450dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3009530450core:UnlistedNon-exchangeTraded2022-05-012023-04-3009530450dpl:CostSales2021-05-012022-04-3009530450dpl:DistributionCosts2021-05-012022-04-3009530450core:LandBuildings2021-05-012022-04-3009530450core:PlantMachinery2021-05-012022-04-3009530450core:Vehicles2021-05-012022-04-3009530450core:FurnitureFittings2021-05-012022-04-3009530450core:OfficeEquipment2021-05-012022-04-3009530450dpl:AdministrativeExpenses2021-05-012022-04-3009530450core:NetGoodwill2021-05-012022-04-3009530450core:IntangibleAssetsOtherThanGoodwill2021-05-012022-04-3009530450dpl:GroupUndertakings2021-05-012022-04-3009530450dpl:ParticipatingInterests2021-05-012022-04-3009530450dpl:GroupUndertakingscore:ListedExchangeTraded2021-05-012022-04-3009530450core:ListedExchangeTraded2021-05-012022-04-3009530450dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-05-012022-04-3009530450core:UnlistedNon-exchangeTraded2021-05-012022-04-3009530450core:NetGoodwill2023-04-3009530450core:IntangibleAssetsOtherThanGoodwill2023-04-3009530450core:LandBuildings2023-04-3009530450core:PlantMachinery2023-04-3009530450core:Vehicles2023-04-3009530450core:FurnitureFittings2023-04-3009530450core:OfficeEquipment2023-04-3009530450core:AfterOneYear2023-04-3009530450core:WithinOneYear2023-04-3009530450core:ListedExchangeTraded2023-04-3009530450core:UnlistedNon-exchangeTraded2023-04-3009530450core:ShareCapital2023-04-3009530450core:SharePremium2023-04-3009530450core:RevaluationReserve2023-04-3009530450core:OtherReservesSubtotal2023-04-3009530450core:RetainedEarningsAccumulatedLosses2023-04-3009530450core:NetGoodwill2022-04-3009530450core:IntangibleAssetsOtherThanGoodwill2022-04-3009530450core:LandBuildings2022-04-3009530450core:PlantMachinery2022-04-3009530450core:Vehicles2022-04-3009530450core:FurnitureFittings2022-04-3009530450core:OfficeEquipment2022-04-3009530450core:AfterOneYear2022-04-3009530450core:WithinOneYear2022-04-3009530450core:ListedExchange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TIGER LEISURE LTD

Registered Number
09530450
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

TIGER LEISURE LTD
Company Information
for the year from 1 May 2022 to 30 April 2023

Director

ELLIS, Darryl Paul

Company Secretary

ELLIS, Wendy

Registered Address

58 Cartier Close
Warrington
WA5 8TD

Registered Number

09530450 (England and Wales)
TIGER LEISURE LTD
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets49,5999,496
9,5999,496
Current assets
Debtors42,47746,904
Cash at bank and on hand71627
43,19346,931
Creditors amounts falling due within one year5(99,592)(92,052)
Net current assets (liabilities)(56,399)(45,121)
Total assets less current liabilities(46,800)(35,625)
Creditors amounts falling due after one year6(560)-
Net assets(47,360)(35,625)
Capital and reserves
Called up share capital22
Profit and loss account(47,362)(35,627)
Shareholders' funds(47,360)(35,625)
The financial statements were approved and authorised for issue by the Director on 31 July 2024, and are signed on its behalf by:
ELLIS, Darryl Paul
Director
Registered Company No. 09530450
TIGER LEISURE LTD
Notes to the Financial Statements
for the year ended 30 April 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings8
Plant and machinery5
Fixtures and fittings5
Office Equipment4
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified. A Director has made an interest free loan to the company of £98,900 (PY: £91,600) and is repayable on demand
2.Average number of employees

20232022
Average number of employees during the year00
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 22900900
At 30 April 23900900
Amortisation and impairment
At 01 May 22900900
At 30 April 23900900
Net book value
At 30 April 23--
At 30 April 22--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 May 222,93414,7458039,94428,426
Additions-2,1352001,8474,182
At 30 April 232,93416,8801,00311,79132,608
Depreciation and impairment
At 01 May 222,1858,6926417,41218,930
Charge for year3672,100961,5164,079
At 30 April 232,55210,7927378,92823,009
Net book value
At 30 April 233826,0882662,8639,599
At 30 April 227496,0531622,5329,496
5.Creditors: amounts due within one year

2023

2022

££
Other creditors98,93291,620
Accrued liabilities and deferred income660432
Total99,59292,052
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts560-
Total560-