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TIGER LEISURE LTD

Registered Number
09530450
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

TIGER LEISURE LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director | ELLIS, Darryl Paul

Company Secretary | ELLIS, Wendy

Registered Address | 58 Cartier Close
| Warrington
| WA5 8TD

Registered Number | 09530450 (England and Wales)

TIGER LEISURE LTD
Balance Sheet as at
30 April 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 14,642 |  |  |  | 9,599
|  |  |  | 14,642 |  |  |  | 9,599
Current assets |  |  |  |  |  |  |  |
Debtors |  | 41,411 |  |  |  | 42,477 |  |
Cash at bank and on hand |  | 359 |  |  |  | 716 |  |
|  | 41,770 |  |  |  | 43,193 |  |
Creditors amounts falling due within one year | 5 | (130,434) |  |  |  | (99,592) |  |
Net current assets (liabilities) |  |  |  | (88,664) |  |  |  | (56,399)
Total assets less current liabilities |  |  |  | (74,022) |  |  |  | (46,800)
Creditors amounts falling due after one year | 6 |  |  | (307) |  |  |  | (560)
Net assets |  |  |  | (74,329) |  |  |  | (47,360)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | (74,331) |  |  |  | (47,362)
Shareholders' funds |  |  |  | (74,329) |  |  |  | (47,360)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 15 October 2025, and are signed on its behalf by:
ELLIS, Darryl Paul Director Registered Company No. 09530450

TIGER LEISURE LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Intangible assets
--- | ---
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Land and buildings | 8
| Plant and machinery | 5
| Fixtures and fittings | 5
| Office Equipment | 4

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified. A Director has made an interest free loan to the company of £98,900 (PY: £91,600) and is repayable on demand

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 0 |  | 0

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 23 | 900 |  | 900
| At 30 April 24 | 900 |  | 900
| Amortisation and impairment
| At 01 May 23 | 900 |  | 900
| At 30 April 24 | 900 |  | 900
| Net book value
| At 30 April 24 | - |  | -
| At 30 April 23 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 23 | 2,934 |  | 16,880 |  | 1,003 |  | 11,791 |  | 32,608
| Additions | 2,324 |  | 3,203 |  | - |  | 4,435 |  | 9,962
| At 30 April 24 | 5,258 |  | 20,083 |  | 1,003 |  | 16,226 |  | 42,570
| Depreciation and impairment
| At 01 May 23 | 2,552 |  | 10,792 |  | 737 |  | 8,928 |  | 23,009
| Charge for year | 388 |  | 2,654 |  | 75 |  | 1,802 |  | 4,919
| At 30 April 24 | 2,940 |  | 13,446 |  | 812 |  | 10,730 |  | 27,928
| Net book value
| At 30 April 24 | 2,318 |  | 6,637 |  | 191 |  | 5,496 |  | 14,642
| At 30 April 23 | 382 |  | 6,088 |  | 266 |  | 2,863 |  | 9,599

5. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 129,546 |  | 98,932
| Accrued liabilities and deferred income | 888 |  | 660
| Total | 130,434 |  | 99,592

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 307 |  | 560
| Total | 307 |  | 560