ACCOUNTS - Final Accounts preparation

Registered number: 10221630

Tigera Limited

Financial statements

Information for filing with the registrar

For the year ended 31 January 2026

Tigera Limited

Registered number: 10221630

Balance sheet

As at 31 January 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	299,236		91,422
Cash at bank and in hand	6	61,577		249,810
		360,813		341,232
Creditors: amounts falling due within one year	7	(34,734)		(43,247)
Net current assets			326,079		297,985
Total assets less current liabilities			326,079		297,985

Net assets			326,079		297,985

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		326,078	297,984
		326,079	297,985

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 statement of income and retained earnings 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 on 2 November 2026.

................................................

Ratan Tipirneni

Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

Tigera Limited

Notes to the financial statements

For the year ended 31 January 2026

1.	General information

Tigera Limited is a private company limited by shares and is registered in England and Wales with registration number 10221630. The registered office of the company is 12 New Fetter Lane, London, EC4A 1JP.

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. 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 functional currency of the Company is pound sterling and the financial statements are rounded to the nearest £1.

The following principal accounting policies have been applied:

2.2

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.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2

Tigera Limited

Notes to the financial statements

For the year ended 31 January 2026

2.Accounting policies (continued)

2.3

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

36 months

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

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.

2.5

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.

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

2.8

Interest income

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

Page 3

Tigera Limited

Notes to the financial statements

For the year ended 31 January 2026

2.Accounting policies (continued)

2.9

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.

Employees

The average monthly number of employees, including directors, during the year was 3 (2025 - 4).

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	At 1 February 2025	18,327
	At 31 January 2026	18,327
	Depreciation
	At 1 February 2025	18,327
	At 31 January 2026	18,327
	Net book value
	At 31 January 2026	-
	At 31 January 2025	-

Page 4

Tigera Limited

Notes to the financial statements

For the year ended 31 January 2026

Debtors

					2026	2025
					£	£


Amounts owed by group undertakings	298,651	89,351
Prepayments and accrued income	181	1,361
VAT recoverable	404	710
	299,236	91,422

6.	Cash and cash equivalents
		2026	2025
		£	£

	Cash at bank and in hand	61,577	249,810

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	352	562
Corporation tax	9,365	17,333
Other creditors	12,717	13,149
Accruals and deferred income	12,300	12,203
	34,734	43,247

8.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

1 (2025 - 1) Ordinary share of £1.00	1	1

Page 5

Tigera Limited

Notes to the financial statements

For the year ended 31 January 2026

9.	Share-based payments
	The parent company Tigera Inc operates two share based payments schemes for employees of the group. Certain employees are granted share options in the parent as part of an EMI share scheme. The options are granted with a fixed exercise price, are exercisable over a period of four years (vesting in tranches) and expire ten years after the date of grant. Employees are not entitled to dividends until the shares are exercised. Employees are required to remain in employment with the company until exercise, otherwise the awards lapse. On exercise of the options by the employees, the group issues new shares. Certain employees are granted share options in the parent as part of an unapproved share scheme. The options are granted with a fixed exercise price, are exercisable over a period of four years (vesting in tranches) and expire ten years after the date of grant. Employees are not entitled to dividends until the shares are exercised. Employees are required to remain in employment with the company until exercise, otherwise the awards lapse. On exercise of the options by the employees, the group issues new shares. A reconciliation of share option movements over the year to the 31 January 2026 is shown below:
		Weighted average exercise price (pence) 2026	Number 2026	Weighted average exercise price (pence) 2025	Number 2025

Outstanding at the beginning of the year	86	256,583	86	311,083
Granted during the year	164	83,125		-
Forfeited during the year	50	(177,833)	82	(54,500)
Outstanding at the end of the year	165	161,875	86	256,583

10.	Related party transactions
	All transactions with related parties that arose during the current and prior periods, including any directors' remuneration payable, occurred under normal market conditions.

11.	Controlling party

The ultimate parent undertaking is Tigera, Inc, a company incorporated in the USA.

The company does not have an ultimate controlling party.

12.	Auditor's information

The auditor's report on the financial statements for the year ended 31 January 2026 was unqualified.

The audit report was signed on 3 November 2026 by Jonathan Timms BSc FCCA (Senior statutory auditor) on behalf of Kreston Reeves Audit LLP.

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