Tiga Properties Limited

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

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.

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)

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