Rebel Tiger Ltd 14702728 false 2023-03-03 2024-03-31 2024-03-31 The principal activity of the company is take-away food shops and mobile food stands Digita Accounts Production Advanced 6.30.9574.0 true true 14702728 2023-03-03 2024-03-31 14702728 2024-03-31 14702728 bus:Director1 1 2024-03-31 14702728 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-03-31 14702728 core:CurrentFinancialInstruments 2024-03-31 14702728 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 14702728 bus:SmallEntities 2023-03-03 2024-03-31 14702728 bus:AuditExemptWithAccountantsReport 2023-03-03 2024-03-31 14702728 bus:FilletedAccounts 2023-03-03 2024-03-31 14702728 bus:SmallCompaniesRegimeForAccounts 2023-03-03 2024-03-31 14702728 bus:RegisteredOffice 2023-03-03 2024-03-31 14702728 bus:Director1 2023-03-03 2024-03-31 14702728 bus:Director1 1 2023-03-03 2024-03-31 14702728 bus:OrdinaryShareClass1 bus:CumulativeShares 2023-03-03 2024-03-31 14702728 bus:PrivateLimitedCompanyLtd 2023-03-03 2024-03-31 14702728 countries:UnitedKingdom 2023-03-03 2024-03-31 14702728 bus:Director1 1 2023-03-02 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 14702728

Rebel Tiger Ltd

Unaudited Filleted Financial Statements

for the Period from 3 March 2023 to 31 March 2024

 

Rebel Tiger Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Rebel Tiger Ltd

Company Information

Director

R O L de Turckheim

Registered office

114 St Martin's Lane
Covent Garden
London
WC2N 4BE

Accountants

Bourner Bullock
Chartered Accountants
114 St Martin's Lane
Covent Garden
London
WC2N 4BE

 

Rebel Tiger Ltd

(Registration number: 14702728)
Balance Sheet as at 31 March 2024

Note

2024
£

Current assets

 

Debtors

5

100

Cash at bank and in hand

 

582

 

682

Creditors: Amounts falling due within one year

6

(13,824)

Net liabilities

 

(13,142)

Capital and reserves

 

Called up share capital

7

100

Retained earnings

(13,242)

Shareholders' deficit

 

(13,142)

For the financial period ending 31 March 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the Company to obtain an audit of its accounts for the period 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 November 2024
 

.........................................
R O L de Turckheim
Director

 

Rebel Tiger Ltd

Notes to the Unaudited Financial Statements for the Period from 3 March 2023 to 31 March 2024

1

General information

The Company is a private company limited by share capital, incorporated in United Kingdom.

Principal activity

The principal activity of the Company is take-away food shops and mobile food stands

The address of its registered office is:
114 St Martin's Lane
Covent Garden
London
WC2N 4BE

These financial statements were authorised for issue by the director on 21 November 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These 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.

Going concern

The company has made a loss this year and has net current liabilities. The company is dependent on the financial support of its majority shareholder to continue as a going concern. Confirmation of this support has been provided and the directors consider it appropriate to prepare the accounts on a going concern basis.

 

Rebel Tiger Ltd

Notes to the Unaudited Financial Statements for the Period from 3 March 2023 to 31 March 2024

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 income 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 income 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.

Financial instruments

Classification
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to/from related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

 

Rebel Tiger Ltd

Notes to the Unaudited Financial Statements for the Period from 3 March 2023 to 31 March 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Significant judgements and key sources of estimation uncertainty

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

4

Staff numbers

The average number of persons employed by the Company (including the director) during the period, was 0.

5

Debtors

Current

2024
£

Other debtors

100

 

100

 

Rebel Tiger Ltd

Notes to the Unaudited Financial Statements for the Period from 3 March 2023 to 31 March 2024

6

Creditors

Creditors: amounts falling due within one year

2024
£

Due within one year

Accruals

5,824

Other creditors

8,000

13,824

7

Share capital

Allotted, called up and fully paid shares

2024

No.

£

Ordinary shares of £1 each

100

100

   

8

Dividends

Final dividends paid

2024
£

Final dividend of £Nil per each Ordinary shares

-

 

9

Related party transactions

Transactions with the director

2024

At 3 March 2023
£

Other payments made to Company by director
£

At 31 March 2024
£

R O L de Turckheim

-

(8,000)

(8,000)