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TIGER MODULAR LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JUNE 2023 TO 30 NOVEMBER 2023






TIGER MODULAR LIMITED (REGISTERED NUMBER: 12582284)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TIGER MODULAR LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2023







DIRECTOR: S C Davison





REGISTERED OFFICE: 23 Harecroft Road
Otley
LS21 2BG





REGISTERED NUMBER: 12582284 (England and Wales)





ACCOUNTANTS: Wilkinson and Partners
Chartered Accountants
Fairfax House
6a Mill Field Road
Cottingley Business Park
Bradford
West Yorkshire
BD16 1PY

TIGER MODULAR LIMITED (REGISTERED NUMBER: 12582284)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 16,994 18,945

CURRENT ASSETS
Stocks 42,400 8,793
Debtors 6 113,822 68,689
Cash at bank 388,376 326,268
544,598 403,750
CREDITORS
Amounts falling due within one year 7 334,891 225,229
NET CURRENT ASSETS 209,707 178,521
TOTAL ASSETS LESS CURRENT LIABILITIES 226,701 197,466

CREDITORS
Amounts falling due after more than one
year

8

(2,000

)

(5,000

)

PROVISIONS FOR LIABILITIES 9 (4,065 ) (3,749 )
NET ASSETS 220,636 188,717

CAPITAL AND RESERVES
Called up share capital 10 1 1
Retained earnings 220,635 188,716
SHAREHOLDERS' FUNDS 220,636 188,717

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

TIGER MODULAR LIMITED (REGISTERED NUMBER: 12582284)

BALANCE SHEET - continued
30 NOVEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 November 2024 and were signed by:





S C Davison - Director


TIGER MODULAR LIMITED (REGISTERED NUMBER: 12582284)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2023


1. STATUTORY INFORMATION

Tiger Modular Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Government grants
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of Income and Retained Earnings over the estimated expected useful life of the asset concerned.

Other grants are credited to the Statement of Income and Retained Earnings either when received or, if appropriate, on a performance basis when the relevant expenditure is incurred or any specific qualifying obligations completed.

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


TIGER MODULAR LIMITED (REGISTERED NUMBER: 12582284)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2023


3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2023 - 5 ) .

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023 7,692 16,383 1,778 25,853
Additions - - 374 374
At 30 November 2023 7,692 16,383 2,152 26,227
DEPRECIATION
At 1 June 2023 3,769 1,361 1,778 6,908
Charge for period 475 1,819 31 2,325
At 30 November 2023 4,244 3,180 1,809 9,233
NET BOOK VALUE
At 30 November 2023 3,448 13,203 343 16,994
At 31 May 2023 3,923 15,022 - 18,945

TIGER MODULAR LIMITED (REGISTERED NUMBER: 12582284)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2023


5. TANGIBLE FIXED ASSETS - continued

The net book value of tangible fixed assets includes £ 12,016 (2023 - £ 13,672 ) in respect of assets held under hire purchase contracts.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 31.5.23
£    £   
Trade debtors 113,822 68,560
Other debtors - 129
113,822 68,689

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 31.5.23
£    £   
Hire purchase contracts 6,000 6,000
Trade creditors 133,844 75,332
Tax 35,636 23,634
Social security and other taxes 1,453 1,705
VAT 47,870 44,963
Other creditors 19,579 13,519
Directors' current accounts - 1,554
Accruals and deferred income 90,509 58,522
334,891 225,229

Loans to directors are interest free and repayable on demand.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 31.5.23
£    £   
Hire purchase contracts 2,000 5,000

9. PROVISIONS FOR LIABILITIES
30.11.23 31.5.23
£    £   
Deferred tax 4,065 3,749

Deferred
tax
£   
Balance at 1 June 2023 3,749
Accelerated capital allowances 316
Balance at 30 November 2023 4,065

The entire provision for deferred tax relates to accelerated capital allowances.

TIGER MODULAR LIMITED (REGISTERED NUMBER: 12582284)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2023


10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 31.5.23
value: £    £   
1 Ordinary 1 1 1