Tiggers Nursery Holding Limited

Tiggers Nursery Holding Limited Accountants' Report For the year ended 31 March 2025
Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Tiggers Nursery Holding Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tiggers Nursery Holding Limited for the year ended 31 March 2025 which comprise of the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at its official website. This report is made solely to the Board of Directors of Tiggers Nursery Holding Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Tiggers Nursery Holding Limited and state those matters that we have agreed to state to the Board of Directors of Tiggers Nursery Holding Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tiggers Nursery Holding Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Tiggers Nursery Holding Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Tiggers Nursery Holding Limited. You consider that Tiggers Nursery Holding Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the accounts of Tiggers Nursery Holding Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... P and Co (Partners) LLP 18 Ensign Street London E1 8PA 17 December 2025 2

Tiggers Nursery Holding Limited
Accountants' Report
For the year ended 31 March 2025

Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Tiggers Nursery Holding Limited for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tiggers Nursery Holding Limited for the year ended 31 March 2025 which comprise of the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at its official website.

This report is made solely to the Board of Directors of Tiggers Nursery Holding Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Tiggers Nursery Holding Limited and state those matters that we have agreed to state to the Board of Directors of Tiggers Nursery Holding Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tiggers Nursery Holding Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Tiggers Nursery Holding Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Tiggers Nursery Holding Limited. You consider that Tiggers Nursery Holding Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Tiggers Nursery Holding Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
P and Co (Partners) LLP
18 Ensign Street
London
E1 8PA
17 December 2025

Tiggers Nursery Holding Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Investments	3	2,000	2,000
		2,000	2,000
Current assets
Debtors	4	1,275,233	1,238,471
Cash at bank and in hand		143	3,848
		1,275,376	1,242,319
Net current assets		1,275,376	1,242,319

Total assets less current liabilities		1,277,376	1,244,319
Creditors: amount falling due after more than one year	5	(1,302,230)	(1,266,681)
Net assets		(24,854)	(22,362)

Capital and reserves
Called up share capital	6	1,000	1,000
Profit and loss account		(25,854)	(23,362)
Shareholders' funds		(24,854)	(22,362)

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 16 December 2025 and were signed on its behalf by:

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Sydwat Andrew Chiu-Mo PITAYANUKUL
Director

Tiggers Nursery Holding Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Tiggers Nursery Holding Limited is a private company, limited by shares, registered in England and Wales, registration number 14684991, registration address 18 Ensign Street, London, England, E1 8PA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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).
Basis of preparation

The financial statements have been prepared on the going concern basis and under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.
Comparability of accounting period

The company was incorporated on 23 February 2023. The accounting period covered approximately 14 months for the comparative figures from 23 February 2023 to 31 March 2024.

Going concern basis

The directors believe that they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2024	2,000	2,000
Additions	-	-
Disposals	-	-
At 31 March 2025	2,000	2,000

Debtors: amounts falling due after one year

	2025 £		2024 £
Amount Owed by Group Undertakings	1,275,233		1,238,471
	1,275,233		1,238,471

Creditors: amount falling due after more than one year

	2025 £		2024 £
Amount Owed to Group Undertakings	1,302,230		1,266,681
	1,302,230		1,266,681

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
10,000 Ordinary shares of £0.10 each	1,000		1,000
	1,000		1,000

7.	Controlling parties The immediate parent of the company is Utsaha Finance Limited, a company incorporated in England and Wales. The ultimate parent of the company is Utsaha Group Limited, a company incorporated in England and Wales.

Registered Number: 14684991
England and Wales
TIGGERS NURSERY HOLDING LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025