Tiger_Moth_Experience_Ltd_28_Feb_2026_companies_house_set_of

Tiger Moth Experience Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of Tiger Moth Experience Limited

Year ended

28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the

financial statements

Tiger Moth Experience Limited

for the year ended

28 February 2026

which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Members/Doc/rule/2018-rulebook.pdf.

This report is made solely to the Board of Directors of

Tiger Moth Experience Limited

, as a body, in accordance with the terms of my engagement letter dated 1 October 2026. My work has been undertaken solely to prepare for your approval the

financial statements

Tiger Moth Experience Limited

and state those matters that I have agreed to state to the Board of Directors of

Tiger Moth Experience Limited

, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than

Tiger Moth Experience Limited

and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that

Tiger Moth Experience Limited

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and loss of

Tiger Moth Experience Limited

. You consider that

Tiger Moth Experience Limited

is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Tiger Moth Experience Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

G&T Accountancy Services Limited

Chartered Certified Accountants

Unit 1b Denby Dale Bus Park

Wakefield Road

Huddersfield

West Yorkshire

HD8 8QH

United Kingdom

Date:

21 October 2026

Tiger Moth Experience Limited

Statement of Financial Position

28 February 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	97,947		103,248
Current assets
Cash at bank and in hand		130		503
Creditors: amounts falling due within one year	6	(166,582	)	(162,018	)
Net current liabilities		(166,452	)	(161,515	)
Total assets less current liabilities		(68,505	)	(58,267	)
Provisions for liabilities		(99	)	(132	)
Net liabilities		(68,604	)	(58,399	)
Capital and reserves
Called up share capital		101		101
Profit and loss account		(68,705	)	(58,500	)
Shareholders deficit		(68,604	)	(58,399	)

For the year ending

28 February 2026

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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 income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

21 October 2026

, and are signed on behalf of the board by:

Mr A Fish

Director

Company registration number:

07950022

Tiger Moth Experience Limited

Notes to the Financial Statements

Year ended

28 February 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Unit 1b Denby Dale Industrial Park, Wakefield Road

Denby Dale

Huddersfield

West Yorkshire

HD8 8QH

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this period.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery	5% Reducing Balance
Office equipment	25% Reducing Balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

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 in the statement of financial position 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 in finance costs in profit or loss in the period it arises.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2025: nil).

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 March 2025 and 28 February 2026	161,069
Depreciation
At 1 March 2025	57,821
Charge	5,301
At 28 February 2026	63,122
Carrying amount
At 28 February 2026	97,947
At 28 February 2025	103,248

6 Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	831	-
Other creditors	165,751	162,018
	166,582	162,018

7 Related party transactions

The aggregate amount of remuneration paid to or receivable by directors in respect of qualifying services was £0 (2025: £0). Company pension contributions to defined contribution schemes on behalf of directors amounted to £0 (2025: £0)

8 Controlling party

The company was under the control of Mr AG Fish throughout the current and previous year. Mr AG Fish is the managing director and majority shareholder.