Registered number:
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
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TIGER PLANT LTD
COMPANY INFORMATION
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TIGER PLANT LTD
CONTENTS
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TIGER PLANT LTD
DIRECTORS' REPORT
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
The directors present their report and the financial statements for the 10 months ended 30 September 2024.
The directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors who served during the 10 months were:
The company was acquired by Advanced Access Platforms Limited on 26 June 2024 after which the directors prior to the takeover resigned and a new board was elected in its place.
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TIGER PLANT LTD
DIRECTORS' REPORT (CONTINUED)
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
The auditors, CWM, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
This report was approved by the board on 23 May 2025 and signed on its behalf.
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TIGER PLANT LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TIGER PLANT LTD
We have audited the financial statements of TIGER PLANT LTD (the 'Company') for the 10 months ended 30 September 2024, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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TIGER PLANT LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TIGER PLANT LTD (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Directors' report for the financial 10 months for which the financial statements are prepared is consistent with the financial statements; and
∙the Directors' report has been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' report.
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TIGER PLANT LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TIGER PLANT LTD (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
As part of designing our audit approach, we determined a materiality level and assessed the risks of material misstatement in the financial statements, including how fraud may occur through enquiries of management regarding its assessment of the areas and liklihood of fraud. We looked at the areas where subjective judgements were made by management. In particular we looked at significant accounting estimates which were the result of assumptions made and based upon future events which are inherently uncertain. We also considered the effect of potential financial and other pressures, opportunity and motivations for fraud. We identified the use of internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations and how management motitor these procedures. As part of our audit we reviewed and tested journals, key estimates and judgements made by management. Our tests included agreeing the financial statements disclosures to underlying supporting documentation and enquiries with management. We did not identify any key audit matters relating to irregularites, including fraud. We considered the risk of management override of internal controls and carried out tests to to evaluate this. Our audit procedures are designed to identify risks of material misstatement, recognising that risks of not detecting such material misstatements due to fraud is greater then the risk due to error, due to the fact that fraud may well involve deliberate concealment. The audit procedures have inherent limitations. The further removed that non-compliance with laws and regulations are from the events and transactions included in the financial statements, the less likely we are to detect it.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
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TIGER PLANT LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TIGER PLANT LTD (CONTINUED)
Due to a change in ownership of the group during the period, the company was no longer entitled to exemption from the requirement for a statutory audit. The prior year comparatives which relate to the year ended 30 November 2023 were not subject to an audit.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Registered Auditors
1a High Street
Surrey
KT19 8DA
23 May 2025
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TIGER PLANT LTD
STATEMENT OF COMPREHENSIVE INCOME
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
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TIGER PLANT LTD
REGISTERED NUMBER: 10469579
BALANCE SHEET
AS AT 30 SEPTEMBER 2024
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TIGER PLANT LTD
REGISTERED NUMBER: 10469579
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 May 2025.
The notes on pages 12 to 21 form part of these financial statements.
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TIGER PLANT LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
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TIGER PLANT LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE 10 MONTHS ENDED 30 NOVEMBER 2023
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TIGER PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
1.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
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TIGER PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
1.Accounting policies (continued)
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TIGER PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
1.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as set out below.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
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TIGER PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
1.Accounting policies (continued)
The company is a private limited company incorporated in England and Wales. Its principal place of business is situated at Bridge End Road, Swindon SN3 4PD.
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TIGER PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
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TIGER PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
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TIGER PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
Obligations under finance lease and hire purchase contracts are secured on the fixed assets to which they relate.
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TIGER PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
Net obligations under finance leases and hire purchase contracts are secured on the fixed assets to which they relate.
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TIGER PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,914 (2023 - £3,916) . Contributions totalling £817 (2023 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.
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TIGER PLANT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 10 MONTHS ENDED 30 SEPTEMBER 2024
The ultimate controlling party is Advanced Access Platforms Limited.
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