REGISTERED NUMBER: 13279108 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Wake The Tiger Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G J D Macvoy

Mr L M Mitchell

Mr C Rutherford

Mrs L Jarjoura

REGISTERED OFFICE:

127 Albert Road

Bristol

BS2 0YA

REGISTERED NUMBER:

13279108 (England and Wales)

ACCOUNTANTS:

Bell Barr & Company

Chartered Accountants

2 Stewart Street

Milngavie

Glasgow

G62 6BW

FIXED ASSETS

Intangible assets

4

261,973

24,847

Tangible assets

5

3,691,447

4,173,026

Investments

6

2

-

3,953,422

4,197,873

CURRENT ASSETS

Stocks

25,678

33,474

Debtors

7

2,411,591

178,799

Cash at bank and in hand

214,336

380,958

2,651,605

593,231

CREDITORS

Amounts falling due within one year

8

2,965,949

1,490,317

NET CURRENT LIABILITIES

(314,344

)

(897,086

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,639,078

3,300,787

CREDITORS

Amounts falling due after more than one year

9

1,291,112

484,277

NET ASSETS

2,347,966

2,816,510

CAPITAL AND RESERVES

Called up share capital

373,684

487,913

Share premium

3,142,141

3,142,141

Retained earnings

(1,167,859

)

(813,544

)

2,347,966

2,816,510

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

Mr G J D Macvoy - Director

1.	STATUTORY INFORMATION

Wake The Tiger Ltd 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 directors have reviewed the company's operating costs for the next twelve months, and the sources of funds available, and are satisfied that the company has sufficient resources to continue for the foreseeable future. The going concern basis is therefore adopted.

Significant judgements and estimates

The preparation of financial statements in compliance with FRS 102 may require the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The directors are of the opinion that due to the nature of the business, there are no critical accounting estimates or judgements used in the preparation of these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Development costs

Development costs that meet the recognition criteria of FRS 102 s1A are capitalised at cost and amortised over the useful economic life of the asset to which they relate.

Website

Costs associated with the development of the company's website are capitalised and amortised over the estimated useful life of five years.

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.

Short leasehold

-

10% on cost

Production & Creative

-

20% on cost and 10% on cost

Bar, café & office equipment

-

20% on cost and 10% on cost

Computer equipment

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments 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 Profit and Loss Account, 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.

Research and development

Expenditure on research is written off in the year in which it is incurred. Development expenditure is written off in the same way unless certain strict criteria are met for capitalisation. Before expenditure on the development of an asset can be capitalised the directors must be satisfied that the asset is separately identifiable, technically, commercially and financially feasible and that the asset will generate probable future economic benefits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Cash at bank

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability on the balance sheet and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 47 (2024 - 54 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

Website

Totals

£

£

£

COST

At 1 January 2025

26,033

-

26,033

Additions

218,312

25,000

243,312

At 31 December 2025

244,345

25,000

269,345

AMORTISATION

At 1 January 2025

1,186

-

1,186

Amortisation for year

1,186

5,000

6,186

At 31 December 2025

2,372

5,000

7,372

NET BOOK VALUE

At 31 December 2025

241,973

20,000

261,973

At 31 December 2024

24,847

-

24,847

5.	TANGIBLE FIXED ASSETS

Bar, café

Short

Production

& office

Computer

leasehold

& Creative

equipment

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

1,138,980

3,896,011

150,633

60,463

5,246,087

Additions

40,654

31,177

8,783

18,109

98,723

Disposals

-

(8,604

)

(21,109

)

-

(29,713

)

At 31 December 2025

1,179,634

3,918,584

138,307

78,572

5,315,097

DEPRECIATION

At 1 January 2025

243,686

764,046

42,143

23,186

1,073,061

Charge for year

117,964

407,004

17,958

15,715

558,641

Eliminated on disposal

-

(1,719

)

(6,333

)

-

(8,052

)

At 31 December 2025

361,650

1,169,331

53,768

38,901

1,623,650

NET BOOK VALUE

At 31 December 2025

817,984

2,749,253

84,539

39,671

3,691,447

At 31 December 2024

895,294

3,131,965

108,490

37,277

4,173,026

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

2

At 31 December 2025

2

NET BOOK VALUE

At 31 December 2025

2

7.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

56,955

9,544

Amounts owed by group undertakings

2,310,962

-

Other debtors

43,674

19,405

2,411,591

28,949

Amounts falling due after more than one year:

Other debtors

-

149,850

Aggregate amounts

2,411,591

178,799

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

4,049

-

Trade creditors

162,016

185,590

Amounts owed to group undertakings

1

-

Taxation and social security

133,170

125,794

Other creditors

2,666,713

1,178,933

2,965,949

1,490,317

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

1,291,112

484,277

10.	RECLASSIFICATION OF COMPARATIVES

Certain items on the balance sheet have been reclassified to reflect a corrected position with regards to Deferred share capital, which was in issue until 30 September 2025. The reclassification has no impact on the company's profit or loss for the prior year.