REGISTERED NUMBER: 07800701 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST NOVEMBER 2024 TO 31ST JULY 2025

FOR

TIGERS EYE (MANCHESTER) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D J Hall

REGISTERED OFFICE:

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

REGISTERED NUMBER:

07800701 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Intangible assets

4

19,523

20,063

Tangible assets

5

-

-

Investments

6

1,206,000

-

1,225,523

20,063

CURRENT ASSETS

Cash at bank

356,387

360,962

CREDITORS

Amounts falling due within one year

7

314,218

100,714

NET CURRENT ASSETS

42,169

260,248

TOTAL ASSETS LESS CURRENT LIABILITIES

1,267,692

280,311

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,267,592

280,211

1,267,692

280,311

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th December 2025 and were signed by:

D J Hall - Director

1.	STATUTORY INFORMATION

Tigers Eye (Manchester) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of fifty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st July 2025

27,000

AMORTISATION

At 1st November 2024

6,937

Charge for period

540

At 31st July 2025

7,477

NET BOOK VALUE

At 31st July 2025

19,523

At 31st October 2024

20,063

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2024

and 31st July 2025

1,355

DEPRECIATION

At 1st November 2024

and 31st July 2025

1,355

NET BOOK VALUE

At 31st July 2025

-

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

1,206,000

At 31st July 2025

1,206,000

NET BOOK VALUE

At 31st July 2025

1,206,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.10.24

£

£

Trade creditors

-

22,191

Amounts owed to group undertakings

200,000

-

Taxation and social security

7,490

11,231

Other creditors

106,728

67,292

314,218

100,714