Registration number:
Tigarius Limited
for the Year Ended 30 April 2024
Tigarius Limited
Contents
Abridged Balance Sheet |
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Notes to the Unaudited Abridged Financial Statements |
Tigarius Limited
(Registration number: 13233376)
Abridged Balance Sheet as at 30 April 2024
2024 |
2023 |
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Fixed assets |
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Other financial assets |
268,533 |
1 |
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Current assets |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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- |
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Net current assets |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Profit and loss account |
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Total equity |
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For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.
All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.
Approved and authorised by the
Mr K E Eadie
Director
Tigarius Limited
Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024
General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
Accounting policies |
Statement of compliance
These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
Basis of preparation
These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Revenue recognition
Turnover comprises income generated from investments by way of interest and dividends.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable the
future economic benefits will flow into the entity, and specific criteria have been met for each of the company
activities.
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.
Investments
Investments in equity shares where the fair value can be measured reliably are initially measured at fair value,
with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value
cannot be measured reliably are measured at cost less impairment. The fair value used for listed equity shares
and bonds is the closing market price at the balance sheet date.
Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
Tigarius Limited
Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024
Other financial assets (current and non-current) |
Total |
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Non-current financial assets |
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Cost or valuation |
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At 1 May 2023 |
1 |
Fair value adjustments |
27,180 |
Additions |
241,352 |
At 30 April 2024 |
268,533 |
Carrying amount |
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At 30 April 2024 |
268,533 |