REGISTERED NUMBER: 10324735 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

The Tigers Trust Arena Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S T Logan

Mr C M O'Neill

Miss V Stabler

Mr N J Rennardson

SECRETARY:

Taylored Business Secretaries Limited

REGISTERED OFFICE:

Tigers Trust Arena

West Park

Walton Street

Hull

East Yorkshire

HU3 6GA

REGISTERED NUMBER:

10324735 (England and Wales)

AUDITORS:

HLAS Audit Limited

Suite 1, The Riverside Building

Livingstone Road

Hessle

HU13 0DZ

FIXED ASSETS

Tangible assets

4

15,528

18,319

CURRENT ASSETS

Debtors

5

10,958

20,265

Cash at bank and in hand

146,497

132,358

157,455

152,623

CREDITORS

Amounts falling due within one year

6

173,985

167,276

NET CURRENT LIABILITIES

(16,530

)

(14,653

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,002

)

3,666

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(1,102

)

3,566

SHAREHOLDERS' FUNDS

(1,002

)

3,666

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:

Mr N J Rennardson - Director

1.	STATUTORY INFORMATION

The Tigers Trust Arena Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below.

The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operation existence for the foreseeable future. The validity of this assumption is based on the current support of the parent company.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors' best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.

Turnover

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from hire of facilities is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to when the facilities hire took place.

Donations

The company is a 100% subsidiary of Tigers Sport and Education Trust, a Charity, and as such is a member of a 'Public Benefit Entity Group'.

Donations which impose future performance related conditions are recognised in income only when the performance related conditions are met.

Donations which do not impose future performance related conditions are recognised in income when the donations are received or receivable.

All donations are recognised in 'Other operating income'.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Long leasehold

-

Straight line over 15 years

Fixtures and fittings

-

Straight line over 3 years

Computer equipment

-

Straight line over 3 years

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

38,676

13,557

1,314

53,547

DEPRECIATION

At 1 September 2024

20,735

13,179

1,314

35,228

Charge for year

2,594

197

-

2,791

At 31 August 2025

23,329

13,376

1,314

38,019

NET BOOK VALUE

At 31 August 2025

15,347

181

-

15,528

At 31 August 2024

17,941

378

-

18,319

The company occupies the Tigers Trust Arena rent free by virtue of the parent company's lease with Superstadium Management Company Limited, the Trust is liable and pays the business rates as part of this arrangement.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,837

16,391

Prepayments and accrued income

4,121

3,874

10,958

20,265

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

20,832

11,039

Amounts owed to group undertakings

116,402

124,714

VAT

2,983

28

Other creditors

235

10

Accruals and deferred income

33,533

31,485

173,985

167,276

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Laura J Drew (Senior Statutory Auditor)

for and on behalf of HLAS Audit Limited

9.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Tigers Sport and Education Trust. The registered office of the parent company is the same as the registered office of The Tigers Trust Arena Limited.