REGISTERED NUMBER: SC332679 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Tigers (STA) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms Pauline Scott

REGISTERED OFFICE:

25 Sandyford Place

Glasgow

G3 7NG

REGISTERED NUMBER:

SC332679 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

4,795

8,311

CURRENT ASSETS

Debtors

5

515,880

517,064

Cash at bank and in hand

8,532

33,455

524,412

550,519

CREDITORS

Amounts falling due within one year

6

252,041

245,892

NET CURRENT ASSETS

272,371

304,627

TOTAL ASSETS LESS CURRENT LIABILITIES

277,166

312,938

CREDITORS

Amounts falling due after more than one year

7

(23,037

)

(29,207

)

PROVISIONS FOR LIABILITIES

8

(1,199

)

(1,579

)

NET ASSETS

252,930

282,152

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

252,830

282,052

SHAREHOLDERS' FUNDS

252,930

282,152

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

Ms Pauline Scott - Director

1.	STATUTORY INFORMATION

Tigers (STA) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

Fittings and equipment

-

20% on cost

Computer equipment

-

25% on cost

Financial instruments

Basic financial instruments, including 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 administrative expenses.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Grant income

Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Fittings

and

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 April 2024

13,031

32,772

45,803

Additions

318

2,009

2,327

At 31 March 2025

13,349

34,781

48,130

DEPRECIATION

At 1 April 2024

9,187

28,305

37,492

Charge for year

2,246

3,597

5,843

At 31 March 2025

11,433

31,902

43,335

NET BOOK VALUE

At 31 March 2025

1,916

2,879

4,795

At 31 March 2024

3,844

4,467

8,311

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

79,713

109,700

Other debtors

436,167

407,364

515,880

517,064

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

21,112

40,860

Trade creditors

169,033

131,128

Taxation and social security

58,896

70,904

Other creditors

3,000

3,000

252,041

245,892

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,037

29,207

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

-

1,079

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,199

1,579

Deferred

tax

£

Balance at 1 April 2024

1,579

Provided during year

(380

)

Balance at 31 March 2025

1,199

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY

Training Initiatives Ltd, a company registered in Scotland, is the parent company of Tigers (STA) Limited.