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REGISTERED NUMBER: SC332679 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Tigers (STA) Limited

Tigers (STA) Limited (Registered number: SC332679)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tigers (STA) Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Ms Pauline Scott





REGISTERED OFFICE: 25 Sandyford Place
Glasgow
G3 7NG





REGISTERED NUMBER: SC332679 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

Tigers (STA) Limited (Registered number: SC332679)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,311 13,281

CURRENT ASSETS
Debtors 5 517,064 320,093
Cash at bank and in hand 33,455 31,921
550,519 352,014
CREDITORS
Amounts falling due within one year 6 245,892 180,147
NET CURRENT ASSETS 304,627 171,867
TOTAL ASSETS LESS CURRENT
LIABILITIES

312,938

185,148

CREDITORS
Amounts falling due after more than one
year

7

(29,207

)

(35,083

)

PROVISIONS FOR LIABILITIES 8 (1,579 ) (2,524 )
NET ASSETS 282,152 147,541

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 282,052 147,441
SHAREHOLDERS' FUNDS 282,152 147,541

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Tigers (STA) Limited (Registered number: SC332679)

Balance Sheet - continued
31 March 2024


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 17 March 2025 and were signed by:





Ms Pauline Scott - Director


Tigers (STA) Limited (Registered number: SC332679)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Tigers (STA) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. 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.
Fittings and equipment - 20% on cost
Computer equipment - 25% on cost

Financial instruments
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Hire purchase and leasing commitments
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.

Grant income
Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2023 - 26 ) .

Tigers (STA) Limited (Registered number: SC332679)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Fittings
and Computer
equipment equipment Totals
£    £    £   
COST
At 1 April 2023 12,724 32,772 45,496
Additions 307 - 307
At 31 March 2024 13,031 32,772 45,803
DEPRECIATION
At 1 April 2023 7,005 25,210 32,215
Charge for year 2,182 3,095 5,277
At 31 March 2024 9,187 28,305 37,492
NET BOOK VALUE
At 31 March 2024 3,844 4,467 8,311
At 31 March 2023 5,719 7,562 13,281

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 109,700 111,866
Other debtors 407,364 208,227
517,064 320,093

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 40,860 22,535
Trade creditors 131,128 136,954
Taxation and social security 70,904 17,658
Other creditors 3,000 3,000
245,892 180,147

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 29,207 35,083

Tigers (STA) Limited (Registered number: SC332679)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years 1,079 6,955

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,579 2,524

Deferred
tax
£   
Balance at 1 April 2023 2,524
Provided during year (945 )
Balance at 31 March 2024 1,579

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

10. ULTIMATE CONTROLLING PARTY

Training Initiatives Ltd, a company registered in Scotland, is the parent company of Tigers (STA) Limited.