| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| TIGON MANAGEMENT SERVICES LIMITED |
| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| TIGON MANAGEMENT SERVICES LIMITED |
| TIGON MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05537075) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| Page |
| Company Information | 1 |
| Abridged Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| TIGON MANAGEMENT SERVICES LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Park House |
| 200 Drake Street |
| Rochdale |
| Lancashire |
| OL16 1PJ |
| TIGON MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05537075) |
| ABRIDGED BALANCE SHEET |
| 31 DECEMBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Debtors |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Fair value reserve | 7 |
| Retained earnings | 7 |
| SHAREHOLDERS' FUNDS |
| 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. |
| TIGON MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05537075) |
| ABRIDGED BALANCE SHEET - continued |
| 31 DECEMBER 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| TIGON MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05537075) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 1. | STATUTORY INFORMATION |
| Tigon Management Services Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents net invoiced sales of services rendered, excluding value added tax. |
| Goodwill |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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. |
| TIGON MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05537075) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Totals |
| £ |
| COST |
| At 1 January 2025 |
| and 31 December 2025 |
| AMORTISATION |
| At 1 January 2025 |
| and 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Totals |
| £ |
| COST OR VALUATION |
| At 1 January 2025 |
| and 31 December 2025 |
| DEPRECIATION |
| At 1 January 2025 |
| Charge for year |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| TIGON MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05537075) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 5. | TANGIBLE FIXED ASSETS - continued |
| Cost or valuation at 31 December 2025 is represented by: |
| Totals |
| £ |
| Valuation in 2016 | (63,464 | ) |
| Cost | 216,288 |
| 152,824 |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Totals |
| £ |
| COST OR VALUATION |
| At 1 January 2025 |
| and 31 December 2025 | 36,500 |
| DEPRECIATION |
| At 1 January 2025 | 3,042 |
| Charge for year | 8,365 |
| At 31 December 2025 | 11,407 |
| NET BOOK VALUE |
| At 31 December 2025 | 25,093 |
| At 31 December 2024 | 33,458 |
| 6. | FIXED ASSET INVESTMENTS |
| Information on investments other than loans is as follows: |
| Totals |
| £ |
| COST OR VALUATION |
| At 1 January 2025 | 161,857 |
| Revaluations | 4,511 |
| At 31 December 2025 | 166,368 |
| NET BOOK VALUE |
| At 31 December 2025 | 166,368 |
| At 31 December 2024 | 161,857 |
| TIGON MANAGEMENT SERVICES LIMITED (REGISTERED NUMBER: 05537075) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 6. | FIXED ASSET INVESTMENTS - continued |
| Cost or valuation at 31 December 2025 is represented by: |
| Totals |
| £ |
| Valuation in 2017 | 129,486 |
| Valuation in 2018 | (16,644 | ) |
| Valuation in 2019 | (3,033 | ) |
| Valuation in 2020 | (5,659 | ) |
| Valuation in 2021 | 12,208 |
| Valuation in 2022 | 8,944 |
| Valuation in 2023 | (9,617 | ) |
| Valuation in 2024 | (3,828 | ) |
| Valuation in 2025 | 4,511 |
| Cost | 50,000 |
| 166,368 |
| 7. | RESERVES |
| Fair |
| Retained | value |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1 January 2025 | 91,396 |
| Profit for the year |
| Dividends | ( |
) | ( |
) |
| Revaluation of fixed asset investment | - | 4,511 | 4,511 |
| At 31 December 2025 | 85,365 |
| 8. | ULTIMATE CONTROLLING PARTY |
| During the year the two directors Mr K A Hunt and Mrs B A Nightingale controlled the company by virtue of a controlling interest of 100% of the issued ordinary share capital. |