Tiggers Nursery (Putney) Ltd

Tiggers Nursery (Putney) Ltd Accountants' Report For the year ended 31 March 2025
Accountant's report to the board of directors on the preparation of the unaudited statutory accounts of Tiggers Nursery (Putney) Ltd 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 financial statements of Tiggers Nursery (Putney) Ltd for the year ended 31 March 2025 which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and 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 (Putney) Ltd, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the financial statements of Tiggers Nursery (Putney) Ltd and state those matters that we have agreed to state to the Board of Directors of Tiggers Nursery (Putney) Ltd, 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 (Putney) Ltd and its Board of Directors as a body, for our work or for this report. It is your duty to ensure that Tiggers Nursery (Putney) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tiggers Nursery (Putney) Ltd. You consider that Tiggers Nursery (Putney) Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Tiggers Nursery (Putney) Ltd. 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 financial statements. .................................................... P and Co (Partners) LLP 18 Ensign Street London E1 8PA 17 December 2025 2

Tiggers Nursery (Putney) Ltd
Accountants' Report
For the year ended 31 March 2025

Accountant's report to the board of directors on the preparation of the unaudited statutory accounts of Tiggers Nursery (Putney) Ltd 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 financial statements of Tiggers Nursery (Putney) Ltd for the year ended 31 March 2025 which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and 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 (Putney) Ltd, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the financial statements of Tiggers Nursery (Putney) Ltd and state those matters that we have agreed to state to the Board of Directors of Tiggers Nursery (Putney) Ltd, 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 (Putney) Ltd and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Tiggers Nursery (Putney) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tiggers Nursery (Putney) Ltd. You consider that Tiggers Nursery (Putney) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tiggers Nursery (Putney) Ltd. 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 financial statements.

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

Tiggers Nursery (Putney) Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	287,978	323,975
Tangible fixed assets	4	26,131	1,383
		314,109	325,358
Current assets
Debtors	5	101,960	85,116
Cash at bank and in hand		29,951	19,220
		131,911	104,336
Creditors: amount falling due within one year	6	(60,197)	(28,428)
Net current assets		71,714	75,908

Total assets less current liabilities		385,823	401,266
Creditors: amount falling due after more than one year	7	(466,208)	(429,472)
Net assets		(80,385)	(28,206)

Capital and reserves
Called up share capital	8	1,000	1,000
Profit and loss account		(81,385)	(29,206)
Shareholders' funds		(80,385)	(28,206)

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:

-------------------------------
Sydwat Andrew Chiu-Mo PITAYANUKUL
Director

Tiggers Nursery (Putney) Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Tiggers Nursery (Putney) Ltd is a private company, limited by shares, registered in England and Wales, registration number 14687849, registration address 18 Ensign Street, London, E1 8PA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance
These financial statements have been prepared 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.

Comparability of accounting period
The company commenced the day nursery business on 1 July 2023. Before 1 July 2023, the company had remained dormant.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, 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.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	10% Straight Line
Computer Equipment	30% Straight Line

2.	Average number of employees Average number of employees during the year was 6 (2024 : 6).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	359,972	359,972
Additions	-	-
Disposals	-	-
At 31 March 2025	359,972	359,972
Amortisation
At 01 April 2024	35,997	35,997
Charge for year	35,997	35,997
On disposals	-	-
At 31 March 2025	71,994	71,994
Net book values
At 31 March 2025	287,978	287,978
At 31 March 2024	323,975	323,975

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 April 2024	-	1,719	1,719
Additions	27,105	169	27,274
Disposals	-	-	-
At 31 March 2025	27,105	1,888	28,993
Depreciation
At 01 April 2024	-	336	336
Charge for year	1,969	557	2,526
On disposals	-	-	-
At 31 March 2025	1,969	893	2,862
Net book values
Closing balance as at 31 March 2025	25,136	995	26,131
Opening balance as at 01 April 2024	-	1,383	1,383

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	18,500	18,482
Amount Owed by Group Undertakings	-	65,986
Prepayments & Accrued Income	396	648
	18,896	85,116

Debtors: amounts falling due after one year

	2025 £		2024 £
Amount Owed by Group Undertakings	83,064		-
	83,064		-

Creditors: amount falling due within one year

	2025 £	2024 £
Amounts Owed to Group Undertakings	963	359
PAYE & Social Security	3,829	7,158
Pensions Payable	651	281
Accrued Expenses	2,452	338
Deferred Income	16,249	7,942
Deposits Held	36,180	12,350
Wages & Salaries Control Account	(127)	-
	60,197	28,428

Creditors: amount falling due after more than one year

	2025 £		2024 £
Amounts Owed to Group Undertakings	466,208		429,472
	466,208		429,472

Share Capital

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

9.	Controlling parties The immediate parent of the company is Tiggers Nursery Holding 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: 14687849
England and Wales
TIGGERS NURSERY (PUTNEY) LTD

Unaudited Financial Statements

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