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Registration number: 15038937

Tiggers Nurseries Limited
Unaudited Filleted Financial Statements
for the Period from 1 August 2024 to 31 August 2025

Tiggers Nurseries Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 13

Tiggers Nurseries Limited

Company Information

Director | Ms Theresa Lang

Registered office | The Cedars Quercus Road Tetbury Gloucestershire GL8 8GX

Accountants | Tayabali & White 5 High Green Great Shelford Cambridge CB22 5EG

Tiggers Nurseries Limited

(Registration number: 15038937)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,043,297 | 4,181,204
Investments | 5 | - | 2,500,000
Debtors | 6 | 708,924 | 756,495
|  | 4,752,221 | 7,437,699
Current assets |  |  |
Debtors | 6 | 398,496 | 230,258
Cash at bank and in hand |  | 235,969 | 346,779
|  | 634,465 | 577,037
Creditors: Amounts falling due within one year | 7 | (570,434) | (746,311)
Net current assets/(liabilities) |  | 64,031 | (169,274)
Total assets less current liabilities |  | 4,816,252 | 7,268,425
Creditors: Amounts falling due after more than one year | 7 | (998,410) | (1,101,266)
Provisions for liabilities |  | (98,839) | (98,215)
Net assets |  | 3,719,003 | 6,068,944
Capital and reserves |  |  |
Called up share capital | 8 | 3,500,000 | 6,000,003
Capital redemption reserve |  | 3 | -
Retained earnings |  | 219,000 | 68,941
Shareholders' funds |  | 3,719,003 | 6,068,944

For the financial period ending 31 August 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Tiggers Nurseries Limited

(Registration number: 15038937)
Balance Sheet as at 31 August 2025

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 11 May 2026

......................................... Ms Theresa Lang Director

Tiggers Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 August 2025

1 | General information

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

The company's registered number is 15038937.

The address of its registered office is:
The Cedars
Quercus Road
Tetbury
Gloucestershire
GL8 8GX

These financial statements were authorised for issue by the director on 11 May 2026.

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.

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.

Tiggers Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 August 2025

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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

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
Freehold property | 4% on cost
Plant and machinery | 25% on reducing balance
Fixtures and fittings | 25% on reducing balance
Motor vehicles | 25% on reducing balance
Office equipment | 33% on cost

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Tiggers Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 August 2025

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.

Tiggers Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 August 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 in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
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.

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 30 (2024 - 20).

Tiggers Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 August 2025

4 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £
Cost or valuation
At 1 August 2024 | 3,943,425 | 12,203 | 1,977 | 4,567 | 287,991
Additions | 2,280 | 1,185 | 846 | 9,981 | -
Disposals | - | (1,051) | (195) | (3,829) | (193)
At 31 August 2025 | 3,945,705 | 12,337 | 2,628 | 10,719 | 287,798
Depreciation
At 1 August 2024 | 33,036 | 2,028 | 273 | 2,062 | 31,560
Charge for the period | 64,844 | 3,366 | 688 | 4,328 | 77,983
Eliminated on disposal | - | (477) | (89) | (3,624) | (88)
At 31 August 2025 | 97,880 | 4,917 | 872 | 2,766 | 109,455
Carrying amount
At 31 August 2025 | 3,847,825 | 7,420 | 1,756 | 7,953 | 178,343
At 31 July 2024 | 3,910,389 | 10,175 | 1,704 | 2,505 | 256,431

Tiggers Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 August 2025

| Total £
Cost or valuation
At 1 August 2024 | 4,250,163
Additions | 14,292
Disposals | (5,268)
At 31 August 2025 | 4,259,187
Depreciation
At 1 August 2024 | 68,959
Charge for the period | 151,209
Eliminated on disposal | (4,278)
At 31 August 2025 | 215,890
Carrying amount
At 31 August 2025 | 4,043,297
At 31 July 2024 | 4,181,204

Included within the net book value of land and buildings above is £3,847,825 (2024 - £3,910,388) in respect of freehold land and buildings.

Revaluation

The fair value of the company's Freehold property was revalued on 1 December 2023. An independent valuer was not involved.
As part of a demerger on 30th November 2023, Tiggers Nurseries Limited was the recipient of freehold property with a net book value of £947,188. An informal valuation was carried out by the company director for all trade and assets transferred in the demerger which included a revaluation of freehold property to £3,259,723. The director is satisfied this remains a fair valuation of the property as at 31st August 2025.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £906,919 (2024 - £931,847).

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | - | 2,500,000

Tiggers Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 August 2025

Subsidiaries | £
Cost or valuation
At 1 August 2024 | 2,500,000
Disposals | (2,500,000)
At 31 August 2025 | -
Carrying amount
At 31 August 2025 | -
At 31 July 2024 | 2,500,000

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | (73,194)
Prepayments | 2,038 | 3,899
Other debtors | 396,458 | 299,553
| 398,496 | 230,258

Non-current | Note | 2025 £ | 2024 £
Amounts owed by related parties | 10 | 708,924 | 756,495
|  | 708,924 | 756,495

During the period, the company incurred expenditure totalling £146,233 in relation to an ongoing civil claim. The claim currently remains unresolved and therefore all related costs incurred during the period have been expensed through the profit and loss account. If successful, the company will be reimbursed these costs in full and an asset in the company's financial statements will be recognised for the total amount due.

Tiggers Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 August 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 137,693 | 148,245
Trade creditors |  | 28,338 | 13,165
Taxation and social security |  | 211,356 | 109,496
Accruals and deferred income |  | 14,980 | 26,708
Other creditors |  | 155,080 | 286,642
Amounts due to related parties |  | 22,987 | 162,055
|  | 570,434 | 746,311

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 998,410 | 1,101,266

Tiggers Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 August 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary B shares of £1 each | - | - | 1 | 1
Ordinary C shares of £1 each | - | - | 1 | 1
Ordinary D shares of £1 each | - | - | 1 | 1
Ordinary E shares of £1 each | 3,500,000 | 3,500,000 | 3,500,000 | 3,500,000
Ordinary F shares of £1 each | - | - | 2,500,000 | 2,500,000
| 3,500,000 | 3,500,000 | 6,000,003 | 6,000,003

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 921,825 | 1,011,754
Hire purchase contracts | 76,585 | 89,512
| 998,410 | 1,101,266

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 125,760 | 128,064
Hire purchase contracts | 11,933 | 20,181
| 137,693 | 148,245

Tiggers Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 August 2025

10 | Related party transactions

As at the balance sheet date, loan amounts totalling £757,020 (2024: £756,495) were owed from related party Aliferous Ventures Ltd, a limited company based in Ireland. Agreed terms of the loan state that repayments are to be made of £48,096 per annum from 1st September 2025 on an interest free basis.
Director loans detailed below are included in the financial statements under 'Other debtors' and are made to directors on an unsecured basis with an interest rate of 2.25% up until 5th April 2025. Thereafter loans are made on an interest-free basis.

Transactions with the director

2025 | At 1 August 2024 £ | Advances to director £ | Repayments by director £ | At 31 August 2025 £
Ms Theresa Lang
| 223,964 | 296,452 | (269,325) | 251,091

2024 | At 31 July 2023 £ | Advances to director £ | Repayments by director £ | At 31 July 2024 £
Ms Theresa Lang
| - | 365,008 | (141,044) | 223,964