Caseware UK (AP4) 2024.0.164 2024.0.164 2024-01-312024-01-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-02-01falsefalseConstruction of domestic buildings22truefalse 12845803 2023-02-01 2024-01-31 12845803 2022-03-01 2023-01-31 12845803 2024-01-31 12845803 2023-01-31 12845803 c:Director1 2023-02-01 2024-01-31 12845803 d:CurrentFinancialInstruments 2024-01-31 12845803 d:CurrentFinancialInstruments 2023-01-31 12845803 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 12845803 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 12845803 d:ShareCapital 2024-01-31 12845803 d:ShareCapital 2023-01-31 12845803 d:RetainedEarningsAccumulatedLosses 2024-01-31 12845803 d:RetainedEarningsAccumulatedLosses 2023-01-31 12845803 c:FRS102 2023-02-01 2024-01-31 12845803 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 12845803 c:FullAccounts 2023-02-01 2024-01-31 12845803 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 12845803 6 2023-02-01 2024-01-31 12845803 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 12845803










Tigey Holdings Limited








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
TIGEY HOLDINGS LIMITED
REGISTERED NUMBER: 12845803

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
38,000
38,000

  
38,000
38,000

Current assets
  

Debtors: amounts falling due within one year
 6 
3,392,988
574,240

Cash at bank and in hand
 7 
9,874
59,254

  
3,402,862
633,494

Creditors: amounts falling due within one year
 8 
(1,677)
(276,500)

Net current assets
  
 
 
3,401,185
 
 
356,994

Total assets less current liabilities
  
3,439,185
394,994

  

Net assets
  
3,439,185
394,994


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
3,439,183
394,992

  
3,439,185
394,994


Page 1

 
TIGEY HOLDINGS LIMITED
REGISTERED NUMBER: 12845803
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 April 2025.




A Juneja
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
TIGEY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Tigey Holdings Limited is a private company limited by shares and incorporated in England & Wales (Registered number 12845803). The registered office is 4 Winterhill Close, Liverpool, L18 9AD.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.3

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
TIGEY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Investments





Unlisted investments

£



Cost or valuation


At 1 February 2023
38,000



At 31 January 2024
38,000





5.


Investment property




At 31 January 2024



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:




6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
248,050
178,050

Other debtors
3,144,938
396,190

3,392,988
574,240


Page 4

 
TIGEY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
9,874
59,254

9,874
59,254



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
1,677
276,500

1,677
276,500


 
Page 5