REGISTERED NUMBER: OC441301 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

TIGER FAMILY MARTIAL ARTS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A M Stocker

E J Stocker

REGISTERED OFFICE:

Swatton Barn

Badbury

Swindon

Wiltshire

SN4 0EU

REGISTERED NUMBER:

OC441301 (England and Wales)

ACCOUNTANTS:

the dt group

Chartered Accountants

Swatton Barn

Badbury

Swindon

Wiltshire

SN4 0EU

FIXED ASSETS

Property, plant and equipment

4

35,167

32,577

CURRENT ASSETS

Inventories

500

-

Debtors

5

166,596

35,444

Cash at bank

13,230

37,650

180,326

73,094

CREDITORS

Amounts falling due within one year

6

196,834

79,622

NET CURRENT LIABILITIES

(16,508

)

(6,528

)

TOTAL ASSETS LESS CURRENT LIABILITIES

18,659

26,049

CREDITORS

Amounts falling due after more than one year

7

18,659

21,573

NET ASSETS ATTRIBUTABLE TO MEMBERS

-

4,476

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

-

4,476

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

-

4,476

Amounts due from members

5

(53,716

)

(35,444

)

(53,716

)

(30,968

)

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 28 July 2025 and were signed by:

A M Stocker - Designated member

1.	STATUTORY INFORMATION

Tiger Family Martial Arts LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

TURNOVER

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% straight line basis

Motor vehicles

-

25% on reducing balance

Computer Equipment

-

15% straight line basis

STOCKS

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 April 2024

3,121

28,850

4,884

36,855

Additions

10,435

-

747

11,182

At 31 March 2025

13,556

28,850

5,631

48,037

DEPRECIATION

At 1 April 2024

795

2,325

1,158

4,278

Charge for year

1,179

6,632

781

8,592

At 31 March 2025

1,974

8,957

1,939

12,870

NET BOOK VALUE

At 31 March 2025

11,582

19,893

3,692

35,167

At 31 March 2024

2,326

26,525

3,726

32,577

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

166,596

35,444

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,690

1,616

Amounts owed to group undertakings

171,473

56,070

Taxation and social security

607

480

Other creditors

22,064

21,456

196,834

79,622

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

18,659

21,573

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

-

4,476

Falling due within one year

-

4,476

Amounts due to members rank equally alongside the other unsecured creditors.