Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Alison Huntley Clive Huntley 03/01/2018 Cara Cozens 31/10/2024 Jane Tubb 31/10/2024 26 June 2026 The principal activity of the company in the year under review was that of pre-primary education. 04344705 2025-09-30 04344705 bus:Director2 2025-09-30 04344705 bus:Director3 2025-09-30 04344705 bus:Director4 2025-09-30 04344705 2024-09-30 04344705 core:CurrentFinancialInstruments 2025-09-30 04344705 core:CurrentFinancialInstruments 2024-09-30 04344705 core:Non-currentFinancialInstruments 2025-09-30 04344705 core:Non-currentFinancialInstruments 2024-09-30 04344705 core:ShareCapital 2025-09-30 04344705 core:ShareCapital 2024-09-30 04344705 core:SharePremium 2025-09-30 04344705 core:SharePremium 2024-09-30 04344705 core:RetainedEarningsAccumulatedLosses 2025-09-30 04344705 core:RetainedEarningsAccumulatedLosses 2024-09-30 04344705 core:Goodwill 2024-09-30 04344705 core:Goodwill 2025-09-30 04344705 core:LandBuildings 2024-09-30 04344705 core:PlantMachinery 2024-09-30 04344705 core:LandBuildings 2025-09-30 04344705 core:PlantMachinery 2025-09-30 04344705 core:CurrentFinancialInstruments core:Secured 2025-09-30 04344705 bus:OrdinaryShareClass1 2025-09-30 04344705 2024-10-01 2025-09-30 04344705 bus:FilletedAccounts 2024-10-01 2025-09-30 04344705 bus:SmallEntities 2024-10-01 2025-09-30 04344705 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 04344705 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04344705 bus:Director1 2024-10-01 2025-09-30 04344705 bus:Director2 2024-10-01 2025-09-30 04344705 bus:Director3 2024-10-01 2025-09-30 04344705 bus:Director4 2024-10-01 2025-09-30 04344705 core:Goodwill core:TopRangeValue 2024-10-01 2025-09-30 04344705 core:Goodwill 2024-10-01 2025-09-30 04344705 core:PlantMachinery 2024-10-01 2025-09-30 04344705 2023-10-01 2024-09-30 04344705 core:LandBuildings 2024-10-01 2025-09-30 04344705 core:CurrentFinancialInstruments 2024-10-01 2025-09-30 04344705 core:Non-currentFinancialInstruments 2024-10-01 2025-09-30 04344705 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 04344705 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 04344705 (England and Wales)

# TIGERS AT THEALE LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

TIGERS AT THEALE LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

Contents

TIGERS AT THEALE LIMITED

## BALANCE SHEET

AS AT 30 SEPTEMBER 2025
TIGERS AT THEALE LIMITED

## BALANCE SHEET (continued)

AS AT 30 SEPTEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 5 | 2,703,303 |  | 815,390
|  | 2,703,303 |  | 815,390
Current assets |  |  |  |
Debtors | 6 | 21,948 |  | 20,919
Cash at bank and in hand |  | 49,416 |  | 430,171
|  | 71,364 |  | 451,090
Creditors: amounts falling due within one year | 7 | ( 358,428) |  | ( 290,539)
Net current (liabilities)/assets |  | (287,064) |  | 160,551
Total assets less current liabilities |  | 2,416,239 |  | 975,941
Creditors: amounts falling due after more than one year | 8 | ( 1,256,069) |  | ( 10,000)
Provision for liabilities |  | ( 60,106) |  | ( 19,677)
Net assets |  | 1,100,064 |  | 946,264
Capital and reserves |  |  |  |
Called-up share capital | 9 | 110 |  | 110
Share premium account |  | 9,990 |  | 9,990
Profit and loss account |  | 1,089,964 |  | 936,164
Total shareholders' funds |  | 1,100,064 |  | 946,264

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Tigers at Theale Limited (registered number: 04344705) were approved and authorised for issue by the Board of Directors on 26 June 2026. They were signed on its behalf by:

Alison Huntley Director |

TIGERS AT THEALE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
TIGERS AT THEALE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Tigers at Theale Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 264 Banbury Road, Oxford, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
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.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

###### Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 10 years.
Good will has been amortised fully.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and land and buildings , at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated
Plant and machinery etc. | 15 - 25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
Freehold land and buildings are not depreciated. The directors maintain the properties to such a high standard through a regular programme of repair and maintenance that their residual value is at least equal to their carrying amount.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

##### 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.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies below.

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 37 |  | 36

#### 4. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 30,000 |  | 30,000
At 30 September 2025 | 30,000 |  | 30,000
Accumulated amortisation |  |  |
At 01 October 2024 | 30,000 |  | 30,000
At 30 September 2025 | 30,000 |  | 30,000
Net book value |  |  |
At 30 September 2025 | 0 |  | 0
At 30 September 2024 | 0 |  | 0

#### 5. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 October 2024 | 729,779 |  | 214,269 |  | 944,048
Additions | 1,643,679 |  | 265,719 |  | 1,909,398
At 30 September 2025 | 2,373,458 |  | 479,988 |  | 2,853,446
Accumulated depreciation |  |  |  |  |
At 01 October 2024 | 0 |  | 128,658 |  | 128,658
Charge for the financial year | 0 |  | 21,485 |  | 21,485
At 30 September 2025 | 0 |  | 150,143 |  | 150,143
Net book value |  |  |  |  |
At 30 September 2025 | 2,373,458 |  | 329,845 |  | 2,703,303
At 30 September 2024 | 729,779 |  | 85,611 |  | 815,390

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 21,948 |  | 20,919

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 38,800 |  | 10,000
Trade creditors | 27,283 |  | 14,301
Amounts owed to Group undertakings | 140,409 |  | 116,597
Taxation and social security | 55,131 |  | 106,409
Other creditors | 96,805 |  | 43,232
| 358,428 |  | 290,539

Bank loans are secured by fixed and floating charges on the company's assets.

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 1,256,069 |  | 10,000

Bank loans are secured by fixed and floating charges on the company's assets.

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
110 Ordinary shares of £ 1.00 each | 110 |  | 110

#### 10. Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

#### 11. Ultimate controlling party

The ultimate controlling party is Alison Huntley.