ACCOUNTS - Final Accounts preparation

Registered number: 12933256

TIGER CONSULTING SERVICES LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 APRIL 2026

TIGER CONSULTING SERVICES LTD

REGISTERED NUMBER: 12933256

BALANCE SHEET

AS AT 30 APRIL 2026

		2026		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	6	-		25,417
Cash at bank and in hand	7	100		163,703
		100		189,120
Creditors: amounts falling due within one year	8	-		(14,495)
Net current assets			100		174,625
Total assets less current liabilities			100		174,625

Net assets			100		174,625

Capital and reserves
Called up share capital	100	100
Profit and loss account	-	174,525
	100	174,625

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TIGER CONSULTING SERVICES LTD

REGISTERED NUMBER: 12933256

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

K Wright

Director

Date: 23 June 2026

The notes on pages 3 to 5 form part of these financial statements.

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TIGER CONSULTING SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2026

1.	General information

Tiger Consulting Services Ltd is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company Information page. The nature of the Company's operations and its principal activities are set out in the Director's report.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a basis other than going concern. The directors have concluded that it is appropriate to adopt an alternative basis of preparation as the company has ceased trading. Assets are stated at their estimated recoverable amounts and liabilities are recorded at the amounts expected to be settled.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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TIGER CONSULTING SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates.

Employees

The average monthly number of employees, including directors, during the period was 1 (2025 - 1).

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TIGER CONSULTING SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2026

5.	Taxation Losses

At the year end, there are tax losses of £649 carried forward. These will not be utilised due to the company ceasing trading on 30th April 2026. At the balance sheet date there is a deferred tax asset of £162, this has not been recognised due to the company ceasing to trade.

Debtors

					2026	2024
					£	£


Other debtors	-	20,000
Prepayments and accrued income	-	5,417
	-	25,417

7.	Cash and cash equivalents
		2026	2024
		£	£

Cash at bank and in hand	100	163,703
	100	163,703

8.	Creditors: Amounts falling due within one year
		2026	2024
		£	£

Corporation tax	-	12,312
Other creditors	-	53
Accruals and deferred income	-	2,130
	-	14,495

9.	Related party transactions
	Included in other debtors is an amount of £Nil (2024: £20,000) due from DLW Financial Services, a company which is controlled by a close family member of the directors. Included in other creditors is an amount of £Nil (2024: £53) due to the director. These loans were interest-free and there were no terms for repayment.

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