Registration number: 08754945

Tigges (E) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Tigges (E) Limited

Company Information

Director

Mr P Haynes

Registered office

Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Accountants

CBSL Accountants Limited Chartered Accountants Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Tigges (E) Limited

(Registration number: 08754945)
Balance Sheet as at 30 November 2025

	Note	30 November 2025 £	31 December 2024 £
Fixed assets
Tangible assets	4	-	60,597
Current assets
Debtors	5	99	105,428
Cash at bank and in hand		1,207,102	1,061,451
		1,207,201	1,166,879
Creditors: Amounts falling due within one year	6	(70,255)	(220,017)
Net current assets		1,136,946	946,862
Total assets less current liabilities		1,136,946	1,007,459
Provisions for liabilities		-	(15,149)
Net assets		1,136,946	992,310
Capital and reserves
Called up share capital	7	100	100
Retained earnings		1,136,846	992,210
Shareholders' funds		1,136,946	992,310

For the financial period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Tigges (E) Limited

(Registration number: 08754945)
Balance Sheet as at 30 November 2025

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 December 2025
 

Mr P Haynes Director

Tigges (E) Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Rowan House North
1 The Professional Quarter
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tigges (E) Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 November 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing balance
Computer Equipment	33% Straight Line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Tigges (E) Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 November 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

Tigges (E) Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 November 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	2,950	106,857	109,807
Additions	-	76,890	76,890
Disposals	(2,950)	(183,747)	(186,697)
At 30 November 2025	-	-	-
Depreciation
At 1 January 2025	1,208	48,002	49,210
Charge for the period	819	13,007	13,826
Eliminated on disposal	(2,027)	(61,009)	(63,036)
At 30 November 2025	-	-	-
Carrying amount
At 30 November 2025	-	-	-
At 31 December 2024	1,742	58,855	60,597

Tigges (E) Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 November 2025

5

Debtors

Current	30 November 2025 £	31 December 2024 £
Trade debtors	-	102,329
Prepayments	-	3,000
Other debtors	99	99
	99	105,428

6

Creditors

Creditors: amounts falling due within one year

	Note	30 November 2025 £	31 December 2024 £
Due within one year
Loans and borrowings	8	-	53,672
Trade creditors		-	65,609
Taxation and social security		70,143	99,745
Other creditors		112	991
		70,255	220,017

7	Share capital

Allotted, called up and fully paid shares

	30 November 2025		31 December 2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

Tigges (E) Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 November 2025

8	Loans and borrowings

Current loans and borrowings

	30 November 2025 £	31 December 2024 £
Finance lease liabilities	-	53,672

9	Related party transactions

At 30 November 2025 the company owed the director a balance of £112 (31 December 2024 - £991), which is included in Other creditors.

 

10	Parent and ultimate parent undertaking

The company's immediate parent is Xexiqon Limited, incorporated in England & Wales.