Registered llurnber.. 8092503 TIGERS INTERNATIONAL ASSOCIATION - TIA DIRECTOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 Roy&Cts Chartered Certified Accountants 139 Wilbraham Road Fallowfield Manchester M147DS
TIGERS INTERNATIONAL ASSOCIATION - TIA Contents Pa9e Company Infor[n6On Di¢t01S Report Accountant's Report Profit and Loss Account Balance Sheet Notes to the Financial Statements The following pages do not fom part of the statutory accounts: Trading Profit and Loss Account
TIGERS INTERNATIONAL ASSOCIATION - TIA Company Information For The Year Ended 30 June 2023 Dlrector Mr Monsur Ahmed Company Number 8092503 Registered Office 259 FEATHERsfALL ROAD NORTH OLDHAM LANCASHIRE OLI 2NJ At¢ountants Roy&Co Chartered Certified Accountants 139 Wjlbraham Road Fallowfield Manthester M14 7DS Page I
TIGERS INTERNATIONAL ASSOCIATION - TIA Company No. 8092503 Dirertor's Report For The Year Ended 30 June 2023 The dlrector presents hls report and the finanaal statements for the year ended 30 June 2023. Olrectors The directors who held Offi during the year were as follows: Mr Monsur Ahmed statement of Dlrectorfs Responsibilities The director is responsible for preparin9 the Dirertors, Report and the financial statements in accordance with appllcablÈ law and regulations. Company law requires the director to prepare finanaal statements for ead) financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom GeneTrlly Accepted Accounting PtBctice (United Kingdorn Accounting Standard5 and appltcable lowl- Under company law the dlrector must not approve the financial statements unless they are saknsfied that they give a trne and fair view of the state of atrairs of the company and of the profll or loss of the company for that period. In preparfjng the finandal statements the dlrector is require(I to- selett suitable accounting poliaes and then appty them consistendy: ke judgments and accounting estimates thot are reasonable and prudent. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will contlnue In buslness. The direttor is respot)sible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the finanoal position of the company and enable them to ensure that the financial statements comply with the Companies Art 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie5. The director is responslble for the malntenance and Integrity of the corporate and finantial infomiaiion included on the company's website. Legislatlon In the United Klngdom governlng the preparatlon and dissemlnation of finan¢ial statefflents may differ from legislation other jurigdirtions. Small Company Rules This report has been prepared in 4rcordance with the speoal prl$lon5 re14ting to (x)mpanie5 5ubjert to the small companies regime within Part 15 of the Companies Art 2006. On behalf of the board Mr Mon5ur Ahmed Dlrector 29 April 2024 Page 2
TIGERS INTERNATIONAL ASSOCIATION - TIA Accountsnt's Report For The Year Ended 30 June 2023 In atcordance with the engagement letter dated , and in order to assist you to fttlfil your dvts.es under the Companies Art 2006, we have compiled the finanoal statements of the company from the accountirÈg records and inforTnation and explanations you have glven to us. This report is made to the direcror in accordance with the tenns gf our engagement. Our wor1( has been undertaken to prepare for approval by the direLtor the finanual statements that we have been engaged to compile, to report to the director that we have done so, and to stste those matters that wé have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law. we do not accept or assutne responsibility to anyone other than the Company and the Cornpany's director for our work or for this report. You have acknowledged on the balan sheet as at year ended 30 June 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Att 2006. You consider that the cornpany is exempt from the statutory reQuir[)ent for an audit for the year. We have not been *nstructed to cary Dut an audit of the finanoal ststements. For thi5 rea50n, we have not verified the accuraey or completeness of the accounting record5 or inforrnabon and explanations you have given to us and we do not, therefore, express any opinion on the finanaal statemen Slgned 29 April 2024 Roy&Co Chartered Cettyfied Accountants 139 Wilbraham Road Fallowfield Manchester M14 7DS Page 3
TIGERS INTERNATIONAL ASSOCIATION - TIA Profit and Loss Account For The Year Ended 30 June 2023 2023 2022 Notes YURNOVEIi Cost of sales 53.787 57,069 GROSS PROFLT 53.787 57,069 Distribution costs Administrative expenses {13,8151 (33.8681 114,8881 151,7051 OPERATING PROFIT/(LOSS} AND PROFTh/(LOSS) FOR THE FINANCIAL YEAR 6,104 19,524) The notes cn pagds 6 to 7 form part of these finanaal statements. Poge 4
TIGERS INTERNATIONAL ASSOCIATION - TIA Balance Sheet As At 30 June 2023 2023 2022 XED ASSETS Tangible Assets 2.229 2,599 2,229 2,599 VRRENT Assgrs Debtor5 8,288 1.372 Cash at bank and In hand 7,846 7.846 9,660 Credltors: Amounts Falling Due Wlthlrk One Year 6.186 {2,102) NET CURRENT ASSEfs (LIABILMÈS) 14.032 7.558 TOTAL ASSETS LESS CURRENT LIABILITIES 16,261 10,157 Credltors: Amounts Falllng Due After More Than One Year (20.229) 120,2291 NET LIABILrrIES (3,968) 110,0721 Profit and Loss Account (3,968) 110,0721 SHARENOLDERS, FUNDS (3,968) {10,0721 For the year ending 30 june 2023 the company wa5 entiued to exernption from audit under section 477 of the Companies Act 2006 Felating to small companies. The member has not requSred the company to obtain an audit in accordan with 5eLtion 476 of the Companles Act 2006. The dlrector acknowledge5 his responsibilities for compfyin9 with the requirements of the Act wlth $pert to accountlng records and the preparation of actounts. These accounts have been prepared In accordan wlth the provisions applicable to companies subjert to the small companies, regime. On behalf of the board Mr onsur Ahmed Director 29 April 2024 The notes on pages 6 to 7 form part of these finanaal ststements. Page S
TIGERS INTERNATIONAL ASSOCIATION - TIA Notes to the Financial Statements For The Year Ended 30 June 2023 L. General InfOrniaOn TIGERS INTERNATIONAL ASSOCIATION - TIA Is a private company, limited by shares. ints)rporated in England & Wale5, registered number 8092503. The reg1StÈd offio is 259 FEATHERSTALL ROAD NORTh, OLDHAM, LANCASHJRE, OLI 2NJ. 2. A¢countlng Poll¢les 2.1. Basi$ of Preparation ot Fin4n¢i?I Ststements The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section IA Small Entitie5 - The Finanaal Reporting Standard applicable in the UK and Republic of Ireland and the Companles Act 2006. 2.2. Turnov¢r Turnover is measured at the fair value of the constderation received or receivable, net of discounts and value added taxes. Turnover includes revenue eamed frorn the sale of goods and from the rendering of services. Turnover is redu¢ed for estimated customer retums, rebates and other similar allowances. Sale of good5 Turriover from the sale of goods is recognlsed when the slgnificant risks and WardS of ownershlp of the goods has tran5Ferred to the buyer. Thls Is usually at the polnt that the customer has signed for the delivery of the goods. Rendering of seThTices Turnover from the renderng of 5Èrvices Is retognssed by reference to the stage of completion of the contract. The stage of completion of a contract is MeasUd by comparing the costs incurred for work perfomed to date to the total estimated ¢ontratt costs. Tumover is only recognised to the extent of recoverable expenses when the outcome of a contrdLt cannot be estimated reliably. 2.3. Tanglble Flxed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impaimient losses. Depreciation is provided at rdtes talojlated to write off the cost of the fixed assets, Iw their estimated residual value, over their expected useful Ilves on the following bases- Motor Vehicles Fixtures & Fittlngs 15 3. Average Number of employees Average number of employee5. induijing directors, durfng the year was: 4 (2022.. 41 4. Tangible A$sets Fixtures & Flttlngs Cost As at l July 2022 9,099 As at 30 June 2023 9,099 DÈpreciat5on As at l July 2022 Provided during the period 6,500 370 As at 30 June 2023 6,870 Net Book Value As at 30 June 2023 2,229 As at l July 2022 2,599 Page 6
TIGERS INTERNATIONAL ASSOCIATION - TIA Notes to the Financial Statements (continued) For The Year Ended 30 June 2023 Debtors 2023 1021 Due within one year Salary & Wages - Debtors 8,288 6. Creditors: Amounts Falllng Due Withln One Year 2023 2022 Actrua15 and deferred Income {6,186} 2,102 7. Credltors: Amounts Falling Due After More Than One Year 2023 2022 Dirertors Loan5 (Long tem) Ilabilitles- treditors > l year) 20,229 20,229 8. Share Capital Page 7
TIGERS INTERNATIONAL ASSOCIATION - TIA Trading Profit and Loss Account For The Year Ended 30 June 2023 2023 2022 TURNOVER Income Recelvable 53,787 57,069 GROSS PROFIT 53.787 57,069 Distribution Costs PrnISes costs Admlnlstrarion and support costs 12,133 1.682 8.519 6,369 {13.8151 114,8881 Administrative Expenses Wages and salarie5 Professional fees Depreciation of fixtures and fittingg Sundry expenses 30.806 2,692 370 46,017 3,231 458 1.999 {33,8681 151,7051 OPERATING PROFIT/(LOSS) AND PROFiT/(LOSS) FOR THE FINANCIAL YEAR 6,104 {9,5241 Page 8