Tiggers Nursery Property Limited

Tiggers Nursery Property Limited
Contents Page
For the year ended 31 March 2025

Company information	1
Accountants' report	2
Statement of financial position	3
Notes to the financial statements	4

Tiggers Nursery Property Limited
Company Information
For the year ended 31 March 2025

Directors	Sydwat Andrew Chiu-Mo PITAYANUKUL Dhashaini Shakeera NABAN
Registered Number	14704170
Registered Office	18 Ensign Street, London, England E1 8PA
Accountants	P and Co (Partners) LLP 18 Ensign Street London E1 8PA

1

Tiggers Nursery Property 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 Property 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 Property 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 Property 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 Property Limited and state those matters that we have agreed to state to the Board of Directors of Tiggers Nursery Property 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 Property 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 Property 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 Property Limited. You consider that Tiggers Nursery Property 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 Property 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 Property 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 Property 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 Property 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 Property 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 Property Limited and state those matters that we have agreed to state to the Board of Directors of Tiggers Nursery Property 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 Property 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 Property 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 Property Limited. You consider that Tiggers Nursery Property 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 Property 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 Property Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	804,819	804,819
		804,819	804,819
Current assets
Cash at bank and in hand		-	67
Net current assets		-	67

Total assets less current liabilities		804,819	804,886
Creditors: amount falling due after more than one year	4	(809,024)	(808,999)
Net assets		(4,205)	(4,113)

Capital and reserves
Called up share capital	5	1,000	1,000
Profit and loss account		(5,205)	(5,113)
Shareholders' funds		(4,205)	(4,113)

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

3

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

General Information

Tiggers Nursery Property Limited is a private company, limited by shares, registered in England and Wales, registration number 14704170, registration address 18 Ensign Street, London, England, E1 8PA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention unless otherwise specified with these accounting policies 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.

Going concern basis

The directors 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.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

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

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 April 2024	804,819	804,819
Additions	-	-
Disposals	-	-
At 31 March 2025	804,819	804,819
Depreciation
At 01 April 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2025	-	-
Net book values
Closing balance as at 31 March 2025	804,819	804,819
Opening balance as at 01 April 2024	804,819	804,819

4.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Amount Owed to Group Undertakings	809,024		808,999
	809,024		808,999

5.

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

6.	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.

4

Registered Number: 14704170
England and Wales
TIGGERS NURSERY PROPERTY LIMITED

Unaudited Financial Statements

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