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Registered number: 14687637 TIGERSLANE STUDIOS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 JUNE 2025
TIGERSLANE STUDIOS LTD REGISTERED NUMBER: 14687637 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 30 June |  | 28 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 65,123 |  | 64,038
|  |  | 65,123 |  | 64,038
Current assets |  |  |  |  |
Stocks |  | 43,020 |  | - |
Debtors: amounts falling due within one year | 5 | 372,697 |  | 554,401 |
Cash at bank and in hand | 6 | 142,320 |  | 198,188 |
|  | 558,037 |  | 752,589 |
Creditors: amounts falling due within one year | 7 | (402,307) |  | (484,473) |
Net current assets |  |  | 155,730 |  | 268,116
Total assets less current liabilities |  |  | 220,853 |  | 332,154
Net assets |  |  | 220,853 |  | 332,154
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 220,753 |  | 332,054
|  |  | 220,853 |  | 332,154
Page 1
TIGERSLANE STUDIOS LTD REGISTERED NUMBER: 14687637 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 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 period 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 income and retained earnings 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 6 October 2025.
A Irivine
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
TIGERSLANE STUDIOS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
Tigerslane Studios Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 128 City Road, London, United Kingdom, EC1V 2NX. 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 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Revenue comprises admissions fees for the show "Murder Trial Tonight" at venues in the UK and Ireland. Page 3
TIGERSLANE STUDIOS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.6 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. The Company is eligible to claim a tax credit on film production costs; the tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
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.
| 2.8 | Stocks
Stocks comprise theatre production costs, which are recorded as a current asset. Theatre production costs are amortised to the Statement of Income and Retained Earnings over the period in which rights to the relevant production are being exploited by the Company.
| 2.9 | Debtors
Short term debtors are measured at the transaction price, less any impairment. Page 4
TIGERSLANE STUDIOS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.10 | 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.
| 2.11 | Creditors
Short term creditors are measured at the transaction price, less any impairment.
3. | Employees
| The average monthly number of employees, including directors, during the period was 4 (2024 - 4).
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 29 February 2024 | 55,366 | 15,000 | 70,366
| Additions | 33,795 | - | 33,795
| Disposals | - | (5,000) | (5,000)
| At 30 June 2025 | 89,161 | 10,000 | 99,161
| Depreciation |  |  |
| At 29 February 2024 | 6,015 | 313 | 6,328
| Charge for the period on owned assets | 24,550 | - | 24,550
| Charge for the period on financed assets | - | 3,774 | 3,774
| Disposals | - | (614) | (614)
| At 30 June 2025 | 30,565 | 3,473 | 34,038
| Net book value |  |  |
| At 30 June 2025 | 58,596 | 6,527 | 65,123
| At 28 February 2024 | 49,351 | 14,687 | 64,038
Page 5
TIGERSLANE STUDIOS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
5. | Debtors
|  |  |  |  | 30 June | 28 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 33,238 | 129,060
| Other debtors | - | 97
| Prepayments and accrued income | - | 700
| Tax recoverable | 339,459 | 424,544
|  | 372,697 | 554,401
6. | Cash and cash equivalents
|  |  |  |  | 30 June | 28 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 142,320 | 198,188
| Less: bank overdrafts | - | (55)
|  | 142,320 | 198,133
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 June | 28 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 55
| Trade creditors | 12,702 | 54,665
| Other taxation and social security | 122,605 | 105,487
| Obligations under finance lease and hire purchase contracts | 24,046 | 14,775
| Other creditors | 232,954 | 309,491
| Accruals and deferred income | 10,000 | -
|  | 402,307 | 484,473
Page 6
TIGERSLANE STUDIOS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
8. | Related party transactions
| Other creditors contains a balance of £NIL (2024: £115,000) due to Merchant Services Belfast Limited, a company with a shared director. In the current year, this has been included in other income as £100,000 of non-repayable production funding from Merchant Service Belfast Limited. Other creditors contains a balance of £NIL (2024: £100,000) due to Willow Bea Limited, a company with a shared director. In the current year, this has been included in other income as £100,000 of non-repayable production funding from Willow Bea Limited.
Page 7