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Registered Number: 10786764
England and Wales
Filleted Accounts
for the year ended 31 May 2025
for
TIGER ROCK CITY LTD

Tiger Rock City Ltd Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 131,998 |  | 163,881
|  | 131,998 |  | 163,881
Current assets |  |  |
Stocks | 4 | 6,000 |  | 9,750
Debtors | 5 | 423,879 |  | 403,878
Cash at bank and in hand |  | 52,501 |  | 200,064
|  | 482,380 |  | 613,692
Creditors: amount falling due within one year | 6 | (186,852) |  | (227,787)
Net current assets |  | 295,528 |  | 385,905
Total assets less current liabilities |  | 427,526 |  | 549,786
Provisions for liabilities | 7 | (39,616) |  | (37,889)
Net assets |  | 387,910 |  | 511,897
Capital and reserves |  |  |
Called up share capital | 8 | 101 |  | 101
Profit and loss account |  | 387,809 |  | 511,796
Shareholders' funds |  | 387,910 |  | 511,897
For the year ended 31 May 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 24 February 2026 and were signed on its behalf by:
------------------------------- Kean Teck Teh Director
1

Tiger Rock City Ltd Notes to the Financial Statements For the year ended 31 May 2025
General Information Tiger Rock City Ltd is a private company, limited by shares, registered in England and Wales, registration number 10786764, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared 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. 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 company’s 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. 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: Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 50 (2024 : 36).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 31 May 2024 | 295,871 |  | 85,090 |  | 15,049 |  | 396,010
Additions | - |  | - |  | 12,116 |  | 12,116
Disposals | - |  | - |  | - |  | -
At 31 May 2025 | 295,871 |  | 85,090 |  | 27,165 |  | 408,126
Depreciation
At 31 May 2024 | 210,128 |  | 21,273 |  | 728 |  | 232,129
Charge for year | 21,436 |  | 15,954 |  | 6,609 |  | 43,999
On disposals | - |  | - |  | - |  | -
At 31 May 2025 | 231,564 |  | 37,227 |  | 7,337 |  | 276,128
Net book values
Closing balance as at 31 May 2025 | 64,307 |  | 47,863 |  | 19,828 |  | 131,998
Opening balance as at 31 May 2024 | 85,743 |  | 63,817 |  | 14,321 |  | 163,881
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 6,000 |  | 9,750
| 6,000 |  | 9,750
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 423,879 |  | 403,878
| 423,879 |  | 403,878
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | - |  | 32,598
Corporation Tax | 2,258 |  | 21,120
PAYE & Social Security | 11,731 |  | 10,035
Other Creditors | 21,665 |  | 16,877
Obligations under HP/Financial Leases | 44,515 |  | 52,253
VAT | 106,683 |  | 94,904
| 186,852 |  | 227,787
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 39,616 |  | 37,889
| 39,616 |  | 37,889
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 A Ordinary shares of £1.00 each | 100 |  | 100
1 Ordinary B share of £1.00 each | 1 |  | 1
| 101 |  | 101
2