Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC120068 Mr Philip Magson Mrs Yvonne Magson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC120068 2024-08-31 SC120068 2025-08-31 SC120068 2024-09-01 2025-08-31 SC120068 frs-core:CurrentFinancialInstruments 2025-08-31 SC120068 frs-core:ComputerEquipment 2025-08-31 SC120068 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC120068 frs-core:ComputerEquipment 2024-08-31 SC120068 frs-core:InvestmentPropertyIncludedWithinPPE 2025-08-31 SC120068 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-01 2025-08-31 SC120068 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-31 SC120068 frs-core:ShareCapital 2025-08-31 SC120068 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 SC120068 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 SC120068 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC120068 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC120068 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC120068 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC120068 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC120068 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC120068 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 SC120068 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-08-31 SC120068 frs-bus:Director1 2024-09-01 2025-08-31 SC120068 frs-bus:Director1 2024-08-31 SC120068 frs-bus:Director1 2025-08-31 SC120068 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 SC120068 frs-countries:Scotland 2024-09-01 2025-08-31 SC120068 2023-08-31 SC120068 2024-08-31 SC120068 2023-09-01 2024-08-31 SC120068 frs-core:CurrentFinancialInstruments 2024-08-31 SC120068 frs-core:ShareCapital 2024-08-31 SC120068 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC120068 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31
Tiga Properties Limited
Financial Statements
For The Year Ended 31 August 2025
Tiga Properties Limited
Contents
Contents

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

Page 1
Tiga Properties Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC120068

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 100,520 |  | 100,610
|  |  | 100,520 |  | 100,610
CURRENT ASSETS
Debtors | 5 | 5,689 |  | - |
Cash at bank and in hand |  | 5,168 |  | 5,648 |
|  | 10,857 |  | 5,648 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,609 ) |  | (4,940 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,248 |  | 708
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 108,768 |  | 101,318
NET ASSETS |  |  | 108,768 |  | 101,318
CAPITAL AND RESERVES
Called up share capital | 7 |  | 9,700 |  | 9,700
Fair value reserve | 9 |  | 23,000 |  | 23,000
Profit and Loss Account |  |  | 76,068 |  | 68,618
SHAREHOLDERS' FUNDS |  |  | 108,768 |  | 101,318

Page 1
Page 2
Tiga Properties Limited
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Philip Magson Director
11th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tiga Properties Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Tiga Properties Limited is a private company, limited by shares, incorporated in Scotland, registered number SC120068 . The registered office is 4 Keithhall Gardens, Birkhill, Dundee, DD2 5RR.
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 represents rental income receivable for the year.
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:

Computer Equipment | 15 % on cost

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Investment Properties | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 September 2024 | 100,000 | 6,004 | 106,004
As at 31 August 2025 | 100,000 | 6,004 | 106,004
Depreciation
As at 1 September 2024 | - | 5,394 | 5,394
Provided during the period | - | 90 | 90
As at 31 August 2025 | - | 5,484 | 5,484

...CONTINUED
Page 3
Page 4
Tiga Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 100,000 | 520 | 100,520
As at 1 September 2024 | 100,000 | 610 | 100,610

Cost or valuation as at 31 August 2025 represented by:

| Investment Properties | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
At cost | - | 6,004 | 6,004
At valuation | 100,000 | - | 100,000
| 100,000 | 6,004 | 106,004

If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:

| Investment Properties
--- | ---
| £
Cost | 77,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,689 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 840 |  | 3,126
Taxation and social security | 1,769 |  | 1,814
| 2,609 |  | 4,940

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 9,700 |  | 9,700

Page 4
Page 5
Tiga Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Philip Magson | - | 5,689 | - | - | 5,689

The above loan is unsecured, interest free and repayable on demand.
9. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 September 2024 | 23,000 | 68,618
Profit for the year and total comprehensive income | - | 7,450
As at 31 August 2025 | 23,000 | 76,068

Page 5