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REGISTERED NUMBER: 14306969 (England and Wales)














Unaudited Financial Statements

for the Period 1 September 2023 to 31 October 2024

for

Tugger Holdings Limited

Tugger Holdings Limited (Registered number: 14306969)






Contents of the Financial Statements
for the Period 1 September 2023 to 31 October 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Tugger Holdings Limited (Registered number: 14306969)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 4 10,180 10,180

CURRENT ASSETS
Debtors 5 5,298 -

CREDITORS
Amounts falling due within one year 6 6,596 1,195
NET CURRENT LIABILITIES (1,298 ) (1,195 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,882 8,985

CAPITAL AND RESERVES
Called up share capital 100 100
Merger reserve 10,025 10,025
Retained earnings (1,243 ) (1,140 )
8,882 8,985

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

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

The directors acknowledge their 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2025 and were signed on its behalf by:





Mr C D Morrall - Director


Tugger Holdings Limited (Registered number: 14306969)

Notes to the Financial Statements
for the Period 1 September 2023 to 31 October 2024

1. STATUTORY INFORMATION

Tugger Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 14306969

Registered office: Clarence Mill Business Centre
Clarence Road
Bollington
Macclesfield
Cheshire
SK10 5JZ

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.

Preparation of consolidated financial statements
The financial statements contain information about Tugger Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Intra group transfer
On 1 November 2023 by way of an intra group transfer, Advanced Company Software Limited 'ACS' ( a 100 per cent subsidiary of Tugger Holdings Limited ) transferred its employees to Tugger Limited (a 100 per cent subsidiary of Tugger Holdings Limited). At the same date of 1 November 2023 ACS transferred all of the intellectual property and business interests either developed by or held by ACS in the Tugger App, Tugger software and Tugger business to Tugger Limited.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2023 - 4 ) .

Tugger Holdings Limited (Registered number: 14306969)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 31 October 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 September 2023
and 31 October 2024 10,180
NET BOOK VALUE
At 31 October 2024 10,180
At 31 August 2023 10,180

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 5,298 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 103 -
Amounts owed to group undertakings 55 -
Other creditors 6,438 1,195
6,596 1,195