Tiger Lily Care Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Tiger Lily Care Ltd for the period 1 August 2024 to 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Tiger Lily Care Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of Tiger Lily Care Ltd , as a body, in accordance with the terms of our engagement letter dated 24 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of Tiger Lily Care Ltd and state those matters that we have agreed to state to the directors of Tiger Lily Care Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tiger Lily Care Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Tiger Lily Care Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Tiger Lily Care Ltd . You consider that Tiger Lily Care Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Tiger Lily Care Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Gravitate Accounting

30th September 2026

Gravitate Accounting

Unit 13 E, 92 Burton Road

Sheffield

South Yorkshire

S3 8BX

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Tiger Lily Care Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 12776746

		31 December 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,997		3,794

			6,997		3,794
CURRENT ASSETS
Debtors	5	16,107		71,765
Cash at bank and in hand		5		925

		16,112		72,690
Creditors: Amounts Falling Due Within One Year	6	(20,719 )		(25,339 )

NET CURRENT ASSETS (LIABILITIES)			(4,607 )		47,351

TOTAL ASSETS LESS CURRENT LIABILITIES			2,390		51,145

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,749 )		-

NET ASSETS			641		51,145

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			541		51,045

SHAREHOLDERS' FUNDS			641		51,145

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Tiger Lily Care Ltd

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

G K Waldie

Director

30th September 2026

The notes on pages 4 to 6 form part of these financial statements.

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Tiger Lily Care Ltd

Notes to the Financial Statements

For the Period 1 August 2024 to 31 December 2025

Notes to the Financial Statements

1. General Information

Tiger Lily Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12776746 . The registered office is Borough Green, Sevenoaks, Kent, TN15 8BD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Straight Line

2.4. Financial Instruments

Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Tiger Lily Care Ltd

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 December 2025

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 24 (2024: 20)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	4,049	-	3,220	7,269
Additions	-	4,000	1,750	5,750

As at 31 December 2025	4,049	4,000	4,970	13,019

Depreciation
As at 1 August 2024	2,767	-	708	3,475
Provided during the period	454	833	1,260	2,547

As at 31 December 2025	3,221	833	1,968	6,022

Net Book Value
As at 31 December 2025	828	3,167	3,002	6,997

As at 1 August 2024	1,282	-	2,512	3,794

5. Debtors

	31 December 2025	31 July 2024
	£	£
Due within one year
Trade debtors	13,557	71,765
Other debtors	2,550	-

	16,107	71,765

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 July 2024
	£	£
Trade creditors	1,721	1,177
Bank loans and overdrafts	17,972	-
Other creditors	168	4,703
Taxation and social security	858	19,459

	20,719	25,339

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Tiger Lily Care Ltd

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 December 2025

7. Share Capital

	31 December 2025	31 July 2024
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 August 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Ms Sally Brimcombe	566	62,250	(62,816)	-	-

The above loan is unsecured, interest charged at HMRC's approved rate and repayable on demand.

9. Related Party Transactions

The company has taken advantage of exemption conferred by FRS 102 S33,1A, removing the requirement to disclose transactions between group members.

10. Reporting Period

The comparative figures cover the period from 1 August 2023 to 31 July 2024, a period of one year and are therefore not directly comparable with the current year.

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