Acorah Software Products - Accounts Production 17.1.130 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 14133827 Mr Nicholas Henshall Mrs Elisabeth Henshall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14133827 2024-08-31 14133827 2025-08-31 14133827 2024-09-01 2025-08-31 14133827 frs-core:CurrentFinancialInstruments 2025-08-31 14133827 frs-core:ComputerEquipment 2025-08-31 14133827 frs-core:ComputerEquipment 2024-09-01 2025-08-31 14133827 frs-core:ComputerEquipment 2024-08-31 14133827 frs-core:PlantMachinery 2025-08-31 14133827 frs-core:PlantMachinery 2024-09-01 2025-08-31 14133827 frs-core:PlantMachinery 2024-08-31 14133827 frs-core:ShareCapital 2025-08-31 14133827 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 14133827 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 14133827 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 14133827 frs-bus:SmallEntities 2024-09-01 2025-08-31 14133827 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 14133827 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 14133827 frs-bus:Director1 2024-09-01 2025-08-31 14133827 frs-bus:Director2 2024-09-01 2025-08-31 14133827 frs-countries:EnglandWales 2024-09-01 2025-08-31 14133827 2023-08-31 14133827 2024-08-31 14133827 2023-09-01 2024-08-31 14133827 frs-core:CurrentFinancialInstruments 2024-08-31 14133827 frs-core:ShareCapital 2024-08-31 14133827 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 14133827
Tiger Alliance Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Tiger Alliance Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Tiger Alliance Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 14133827

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,809 |  | 137
|  |  | 1,809 |  | 137
CURRENT ASSETS
Debtors | 5 | 32,368 |  | 14,711 |
Cash at bank and in hand |  | 1,164 |  | 6,220 |
|  | 33,532 |  | 20,931 |
Creditors: Amounts Falling Due Within One Year | 6 | (31,315 ) |  | (20,902 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,217 |  | 29
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,026 |  | 166
NET ASSETS |  |  | 4,026 |  | 166
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 4,016 |  | 156
SHAREHOLDERS' FUNDS |  |  | 4,026 |  | 166

Page 1
Page 2
Tiger Alliance Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Nicholas Henshall Director
05/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tiger Alliance Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Tiger Alliance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14133827 . The registered office is 23 Seven Acres Lane, Bath, BA1 7HF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% straight line
Computer Equipment | 33% straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets
and liabilities like trade and other debtors, loans from banks and other third parties.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for
objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the
profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's
carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate
determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an
asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive
for the asset if it were sold at the reporting date.
Financial assets and liabilities are offset and the net amount reorted in the balance sheet when there is an enforceable
right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and
settle the liability simultaneously.
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Tiger Alliance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | - | 410 | 410
Additions | 550 | 2,095 | 2,645
As at 31 August 2025 | 550 | 2,505 | 3,055
Depreciation
As at 1 September 2024 | - | 273 | 273
Provided during the period | 138 | 835 | 973
As at 31 August 2025 | 138 | 1,108 | 1,246
Net Book Value
As at 31 August 2025 | 412 | 1,397 | 1,809
As at 1 September 2024 | - | 137 | 137

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Tiger Alliance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,670 |  | 7,870
Other debtors | 19,698 |  | 6,841
| 32,368 |  | 14,711

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 134 |  | 121
Bank loans and overdrafts | 1,164 |  | 754
Other creditors | 23,001 |  | 11,416
Taxation and social security | 7,016 |  | 8,611
| 31,315 |  | 20,902

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

8. Pension Commitments
The company operates a defined contribution pension scheme in respect of the directors and staff. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £0 (2024: £143) were due to the fund. They are included in Other Creditors.
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