Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 August 2022 false 1 January 2024 31 December 2024 31 December 2024 10848133 Mr James Dawson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10848133 2023-12-31 10848133 2024-12-31 10848133 2024-01-01 2024-12-31 10848133 frs-core:CurrentFinancialInstruments 2024-12-31 10848133 frs-core:FurnitureFittings 2024-12-31 10848133 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10848133 frs-core:FurnitureFittings 2023-12-31 10848133 frs-core:SharePremium 2024-12-31 10848133 frs-core:ShareCapital 2024-12-31 10848133 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10848133 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10848133 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10848133 frs-bus:SmallEntities 2024-01-01 2024-12-31 10848133 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10848133 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10848133 frs-bus:Director1 2024-01-01 2024-12-31 10848133 frs-countries:EnglandWales 2024-01-01 2024-12-31 10848133 2022-07-31 10848133 2023-12-31 10848133 2022-08-01 2023-12-31 10848133 frs-core:CurrentFinancialInstruments 2023-12-31 10848133 frs-core:SharePremium 2023-12-31 10848133 frs-core:ShareCapital 2023-12-31 10848133 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10848133
Tiger Vines Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
ETC Finance LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10848133
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 305
- 305
CURRENT ASSETS
Stocks 5 - 2,653
Debtors 6 2,349 13,038
Cash at bank and in hand 64 1,556
2,413 17,247
Creditors: Amounts Falling Due Within One Year 7 (258,306 ) (291,643 )
NET CURRENT ASSETS (LIABILITIES) (255,893 ) (274,396 )
TOTAL ASSETS LESS CURRENT LIABILITIES (255,893 ) (274,091 )
NET LIABILITIES (255,893 ) (274,091 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Share premium account 224,999 224,999
Profit and Loss Account (480,894 ) (499,092 )
SHAREHOLDERS' FUNDS (255,893) (274,091)
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Dawson
Director
21/05/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tiger Vines Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10848133 . The registered office is 1 St Bride's Passage, London, EC4Y 8EJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 5 year straight line
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 3,514
As at 31 December 2024 3,514
Depreciation
As at 1 January 2024 3,209
Provided during the period 305
As at 31 December 2024 3,514
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 305
5. Stocks
31 December 2024 31 December 2023
£ £
Finished goods - 2,653
6. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Trade debtors 2,349 13,038
7. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Trade creditors 1 1,768
Amounts owed to group undertakings 238,983 252,169
Other creditors 18,507 18,507
Taxation and social security 815 19,199
258,306 291,643
8. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 2 2
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