Company No: 10255074 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Michael Cooke
	Timothy Daniels
	Michael Sonnenfeldt (Resigned 30 December 2024)

SECRETARY

Michael Cooke

REGISTERED OFFICE	22 Chancery Lane
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

10255074 (England and Wales)

AUDITOR	Dixon Wilson Audit Services LLP
	Statutory Auditor
	22 Chancery Lane
	London
	WC2A 1LS

	Note	2024		2023
		£		£
Current assets
Debtors	4	213,651		304,234
Cash at bank and in hand		1,267,690		403,426
		1,481,341		707,660
Creditors: amounts falling due within one year	5	( 1,262,161)		( 508,911)
Net current assets		219,180		198,749
Total assets less current liabilities		219,180		198,749
Net assets		219,180		198,749
Capital and reserves
Called-up share capital		1,000		1,000
Profit and loss account		218,180		197,749
Total shareholders' funds		219,180		198,749

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Tiger 21 UK Ltd (registered number: 10255074) were approved and authorised for issue by the Board of Directors on 30 September 2025. They were signed on its behalf by:

Michael Cooke Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Tiger 21 UK Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 22 Chancery Lane, London, WC2A 1LS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are initially recorded at the rate of exchange prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date.

Turnover

Turnover comprises the fair value of the consideration received for the membership fees and is allocated based on the period of the membership. Turnover is shown net of value added tax, cancellations, rebates and discounts.

Taxation

Current tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax
Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax creditors in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Trade and other debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Defined contribution pension obligation

The company operates a defined contribution pension scheme. Contributions are recognised in the profit and loss account in the period in which they become payable in accordance with the rules of the scheme.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year	1		1

3. Auditor's remuneration

An analysis of the auditor's remuneration is as follows:

	2024		2023
	£		£
Fees payable to the company’s auditor and its associates for the audit of the company's annual financial statements:	11,000		10,240
Total audit fees	11,000		10,240

4. Debtors

	2024		2023
	£		£
Trade debtors	198,818		113,850
Amounts owed by group undertakings	7,060		184,742
Other debtors	7,773		5,642
	213,651		304,234

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	8,871		8,784
Amounts owed to group undertakings	47,820		0
Accruals and deferred income	1,178,173		463,508
Taxation and social security	22,723		31,304
Other creditors	4,574		5,315
	1,262,161		508,911

6. Audit Opinion

The audit report was unqualified and no reference was made to any matters to which the auditor drew attention by way of emphasis.

The audit report was signed by David Mellor on behalf of Dixon Wilson Audit Services LLP.

7. Ultimate controlling party

Parent Company:

Tiger 21 International Inc

The ultimate parent company is Tiger 21 Holdco LLC incorporated in the United States, the address being 1995 Broadway, Suite 600 New York, NY 10023.