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Registration number: 10810788

Tigerfin Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Tigerfin Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Tigerfin Limited

Company Information

Director | Michelle Elaine Critchley

Registered office | Kerrywood Horse Gate Ride Ascot Berks SL5 9LS

Accountants | Michaelides Warner & Co 102 Fulham Palace Road London W6 9PL

Tigerfin Limited

(Registration number: 10810788)
Balance Sheet as at 30 June 2025

| Note | 30 June 2025 £ | 30 June 2024 £
Fixed assets |  |  |
Investment property | 4 | 400,392 | 400,392
Current assets |  |  |
Cash at bank and in hand |  | 1,975 | 5,771
Creditors: Amounts falling due within one year | 5 | (377,741) | (388,336)
Net current liabilities |  | (375,766) | (382,565)
Net assets |  | 24,626 | 17,827
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | 24,625 | 17,826
Shareholders' funds |  | 24,626 | 17,827

For the financial year ending 30 June 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 year in question in accordance with section 476; and
• | The director acknowledges her 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 and 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 16 March 2026

......................................... Michelle Elaine Critchley Director

Tigerfin Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 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:
Kerrywood
Horse Gate Ride
Ascot
Berks
SL5 9LS
England

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.

Going concern

The financial statements have been prepared on a going concern basis.

Tigerfin Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

2 | Accounting policies (continued)

Judgements

The director considers that there are no key judgements that management have made in the process of applying the company's accounting policies and that may have had a significant effect on the amounts recognised in the financial statements.

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.

Tax

The tax expense for the period comprises current 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.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Tigerfin Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

2 | Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.

3 | Staff numbers

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

4 | Investment properties

| 30 June 2025 £
At 1 July | 400,392
At 30 June | 400,392

The fair value of the investment properties as at 30 June 2025 was £400,392 (2024: £400,392) and the historical cost as at 30 June 2025 was £400,392 (2024: £400,392).

There has been no valuation of investment property by an independent valuer.

Tigerfin Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5 | Creditors

Creditors: amounts falling due within one year

| 30 June 2025 £ | 30 June 2024 £
Due within one year |  |
Trade creditors | 127 | -
Taxation and social security | 2,299 | 2,282
Accruals and deferred income | 1,200 | 1,200
Other creditors | 374,115 | 384,854
| 377,741 | 388,336

6 | Share capital

Allotted, called up and fully paid shares

| 30 June 2025 | 30 June 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1

7 | Related party transactions

At the year end the company owed to the director £374,115 (2024: £384,854).