Taiga Associates Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 10085258

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	74,798		87,233
Cash at bank and in hand		57,016		67,375

		131,814		154,608
Creditors: Amounts Falling Due Within One Year	5	(133,007 )		(150,105 )

NET CURRENT ASSETS (LIABILITIES)			(1,193 )		4,503

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,193 )		4,503

NET (LIABILITIES)/ASSETS			(1,193 )		4,503

CAPITAL AND RESERVES
Called up share capital	6		200		200
Profit and Loss Account			(1,393 )		4,303

SHAREHOLDERS' FUNDS			(1,193)		4,503

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J J Holder

Director

23 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Taiga Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10085258 . The registered office is Spout House Church Hill, North Rigton, Leeds, LS17 0DB.

2. Accounting Policies

2.1. Basis of Preparation of 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.

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

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from consultancy services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.

2.3. 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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.4. Debtors and creditors receivable / payable within one year

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	71,498	83,336
Prepayments and accrued income	2,823	2,527
VAT	477	1,370

	74,798	87,233

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Taiga Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	83,318	83,549
Corporation tax	-	382
Accruals and deferred income	49,689	66,174

	133,007	150,105

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100
100 Ordinary A shares of £ 1.00 each	100	100

	200	200

7. Related Party Transactions

During the year the company had transactions with other businesses in which the directors had a participating interest. The aggregate of these transactions in the year amounted to £1,426,868 (2024 - £1,324,391). As at the 31 March 2025, the company owed these businesses £69,789 (2024 - £41,088).

8. Going Concern

At the balance sheet date, the company is in a net liabilities position and reliant on the support of the director. The director has indicated that he will not withdraw this support.

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