REGISTERED NUMBER: 09979765 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Sunshine & Tiger Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G C Clipp

J L Clipp

G E Clipp

REGISTERED OFFICE:

The Coach House

10 Shepherds Walk

Tunbridge Wells

Kent

TN2 3QR

REGISTERED NUMBER:

09979765 (England and Wales)

ACCOUNTANTS:

Peter Hodgson & Co.

Chartered Accountants

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

1,897,724

1,628,046

1,897,724

1,628,046

CURRENT ASSETS

Debtors

6

6,154

-

Cash at bank

434,934

859,346

441,088

859,346

CREDITORS

Amounts falling due within one year

7

40,065

41,737

NET CURRENT ASSETS

401,023

817,609

TOTAL ASSETS LESS CURRENT LIABILITIES

2,298,747

2,445,655

CREDITORS

Amounts falling due after more than one year

8

1,781,212

2,011,305

NET ASSETS

517,535

434,350

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

517,435

434,250

SHAREHOLDERS' FUNDS

517,535

434,350

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

G C Clipp - Director

1.	STATUTORY INFORMATION

Sunshine & Tiger Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

The valuation of investment property is a material estimate included in these accounts.

Changes in accounting policies

The have been no changes in the accounting policies used by the company in the year.

Turnover

Turnover 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

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Financial instruments

Basic financial instruments comprising debtors and bank and cash balances are recorded at fair value.

Functional currency

The functional and presentational currency used by the company is £stg.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 March 2024

and 28 February 2025

135

DEPRECIATION

At 1 March 2024

and 28 February 2025

135

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2024

1,628,046

Additions

269,678

At 28 February 2025

1,897,724

NET BOOK VALUE

At 28 February 2025

1,897,724

At 29 February 2024

1,628,046

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,154

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

18,173

-

Corporation tax

4,588

25,356

VAT

5,235

4,322

Rent deposits

10,899

10,899

Accrued expenses

1,170

1,160

40,065

41,737

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors' loan accounts

1,781,212

2,011,305

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.

RESERVES

Retained

earnings

£

At 1 March 2024

434,250

Profit for the year

84,185

Dividends

(1,000

)

At 28 February 2025

517,435