Tigarius Limited 13233376 false 2023-05-01 2024-04-30 2024-04-30 The principal activity of the company is that of investment company. Digita Accounts Production Advanced 6.30.9574.0 true 13233376 2023-05-01 2024-04-30 13233376 2024-04-30 13233376 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-04-30 13233376 core:ShareCapital core:PreviouslyStatedAmount 2024-04-30 13233376 core:CurrentFinancialInstruments core:WithinOneYear core:PreviouslyStatedAmount 2024-04-30 13233376 core:PreviouslyStatedAmount 2024-04-30 13233376 bus:SmallEntities 2023-05-01 2024-04-30 13233376 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 13233376 bus:FullAccounts 2023-05-01 2024-04-30 13233376 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 13233376 bus:RegisteredOffice 2023-05-01 2024-04-30 13233376 bus:Director1 2023-05-01 2024-04-30 13233376 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13233376 countries:EnglandWales 2023-05-01 2024-04-30 13233376 2022-05-01 2023-04-30 13233376 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2023-04-30 13233376 core:ShareCapital core:PreviouslyStatedAmount 2023-04-30 13233376 core:CurrentFinancialInstruments core:WithinOneYear core:PreviouslyStatedAmount 2023-04-30 13233376 core:PreviouslyStatedAmount 2023-04-30 iso4217:GBP xbrli:pure

Registration number: 13233376

Tigarius Limited

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 30 April 2024

 

Tigarius Limited

Contents

Abridged Balance Sheet

1

Notes to the Unaudited Abridged Financial Statements

2 to 3

 

Tigarius Limited

(Registration number: 13233376)
Abridged Balance Sheet as at 30 April 2024

2024
£

2023
£

Fixed assets

 

Other financial assets

4

268,533

1

Current assets

 

Cash at bank and in hand

 

199

56,579

Creditors: Amounts falling due within one year

(1)

-

Net current assets

 

198

56,579

Net assets

 

268,731

56,580

Capital and reserves

 

Called up share capital

200

200

Profit and loss account

268,531

56,380

Total equity

 

268,731

56,580

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.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

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 director on 17 September 2024
 

Mr K E Eadie

Director

 

Tigarius Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the director on 17 September 2024.

2

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.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

Tigarius Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

4

Other financial assets (current and non-current)

Total
£

Non-current financial assets

Cost or valuation

At 1 May 2023

1

Fair value adjustments

27,180

Additions

241,352

At 30 April 2024

268,533

Carrying amount

At 30 April 2024

268,533