Registered number: 8092503
TIGERS INTERNATIONAL ASSOCIATION - TIA DIRECTOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
Roy & Co Chartered Certified Accountants 53A Main Street Cross Hills Keighley BD20 8TT
TIGERS INTERNATIONAL ASSOCIATION - TIA Contents
| Page | |
|---|---|
| Company Information | 1 |
| Director's Report | 2 |
| Accountant's Report | 3 |
| Profit and Loss Account | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6—7 |
| The following pages do not form part of the statutory accounts: | |
| Trading Profit and Loss Account | 8 |
TIGERS INTERNATIONAL ASSOCIATION - TIA Company Information For The Year Ended 30 June 2024
| Director | Mr Monsur Ahmed |
|---|---|
| Company Number | 8092503 |
| Registered Office | 259 FEATHERSTALL ROAD NORTH |
| OLDHAM | |
| LANCASHIRE | |
| OL1 2NJ | |
| Accountants | Roy & Co |
| Chartered Certified Accountants | |
| 53A Main Street | |
| Cross Hills | |
| Keighley | |
| BD20 8TT |
Page 1
TIGERS INTERNATIONAL ASSOCIATION - TIA Company No. 8092503 Director's Report For The Year Ended 30 June 2024
The director presents his report and the financial statements for the year ended 30 June 2024.
Directors
The directors who held office during the year were as follows:
Mr Monsur Ahmed
Statement of Director's Responsibilities
The director is responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgments and accounting estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible 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 financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 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 irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Monsur Ahmed
Director 27 March 2025
Page 2
TIGERS INTERNATIONAL ASSOCIATION - TIA Accountant's Report For The Year Ended 30 June 2024
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we 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 assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 June 2024 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 Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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.
Signed
27 March 2025
Roy & Co Chartered Certified Accountants 53A Main Street Cross Hills Keighley BD20 8TT
Page 3
TIGERS INTERNATIONAL ASSOCIATION - TIA Profit and Loss Account For The Year Ended 30 June 2024
| Notes TURNOVER Cost of sales GROSS PROFIT Distribution costs Administrative expenses OPERATING PROFIT Interest payable and similar charges PROFIT FOR THE FINANCIAL YEAR |
2024 £ 53,298 - 53,298 (15,076) (37,443) 779 (302) 477 |
2023 £ 53,787 - |
|---|---|---|
| 53,787 (13,815) (33,868) |
||
| 6,104 - |
||
| 6,104 |
The notes on pages 6 to 7 form part of these financial statements.
Page 4
TIGERS INTERNATIONAL ASSOCIATION - TIA Balance Sheet As At 30 June 2024
| Notes FIXED ASSETS Tangible Assets 4 CURRENT ASSETS Debtors 5 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 6 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES Creditors: Amounts Falling Due After More Than One Year 7 NET LIABILITIES Profit and Loss Account SHAREHOLDERS' FUNDS |
2024 £ £ 1,895 1,895 7,298 1,958 9,256 (599) 8,657 10,552 (14,043) (3,491) (3,491) (3,491) |
2024 £ £ 1,895 1,895 7,298 1,958 9,256 (599) 8,657 10,552 (14,043) (3,491) (3,491) (3,491) |
2023 £ £ 2,229 2,229 - 7,846 7,846 6,186 14,032 16,261 (20,229) (3,968) (3,968) (3,968) |
2023 £ £ 2,229 2,229 - 7,846 7,846 6,186 14,032 16,261 (20,229) (3,968) (3,968) (3,968) |
|---|---|---|---|---|
| 1,895 8,657 |
2,229 14,032 |
|||
| 9,256 (599) |
7,846 6,186 |
|||
| 10,552 | 16,261 | |||
| (14,043) | (20,229) | |||
| (3,491) | (3,968) | |||
| (3,491) | (3,968) | |||
| (3,491) | (3,968) |
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Monsur Ahmed
Director 27 March 2025
The notes on pages 6 to 7 form part of these financial statements.
Page 5
TIGERS INTERNATIONAL ASSOCIATION - TIA Notes to the Financial Statements For The Year Ended 30 June 2024
1. General Information
TIGERS INTERNATIONAL ASSOCIATION - TIA is a private company, limited by shares, incorporated in England & Wales, registered number 8092503. The registered office is 259 FEATHERSTALL ROAD NORTH, OLDHAM, LANCASHIRE, OL1 2NJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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:
| Motor Vehicles | 0 |
|---|---|
| Fixtures & Fittings | 15% |
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 4)
4. Tangible Assets
| Cost As at 1 July 2023 As at 30 June 2024 Depreciation As at 1 July 2023 Provided during the period As at 30 June 2024 Net Book Value As at 30 June 2024 As at 1 July 2023 |
Fixtures & Fittings £ 9,099 |
|---|---|
| 9,099 | |
| 6,870 334 |
|
| 7,204 | |
| 1,895 | |
| 2,229 |
Page 6
TIGERS INTERNATIONAL ASSOCIATION - TIA Notes to the Financial Statements (continued) For The Year Ended 30 June 2024
| 5. Debtors Due within one year Trade debtors 6. Creditors: Amounts Falling Due Within One Year Trade creditors Accruals and deferred income 7. Creditors: Amounts Falling Due After More Than One Year Directors Loans (Long term liabilities - creditors > 1 year) 8. Share Capital |
2024 £ 7,298 2024 £ (1) 600 599 2024 £ 14,043 2024 £ |
2023 £ - |
|---|---|---|
| 2023 £ - (6,186) |
||
| (6,186) | ||
| 2023 £ 20,229 |
||
| 2023 £ |
Page 7
TIGERS INTERNATIONAL ASSOCIATION - TIA Trading Profit and Loss Account For The Year Ended 30 June 2024
| TURNOVER Income Receivable GROSS PROFIT Distribution Costs Premises costs Administration and support costs Administrative Expenses Wages and salaries Motor & Travel expenses Repairs, renewals and maintenance Printing, postage and stationery Telecommunications Accountancy fees Professional fees Depreciation of fixtures and fittings Sundry expenses OPERATING PROFIT Interest payable and similar charges Bank charges PROFIT FOR THE FINANCIAL YEAR |
2024 £ £ 53,298 53,298 11,932 3,144 (15,076) 26,776 137 401 194 945 600 7,811 334 245 (37,443) 779 302 (302) 477 |
2024 £ £ 53,298 53,298 11,932 3,144 (15,076) 26,776 137 401 194 945 600 7,811 334 245 (37,443) 779 302 (302) 477 |
2023 £ £ 53,787 53,787 12,133 1,682 (13,815) 30,806 - - - - - 2,692 370 - (33,868) 6,104 - - 6,104 |
2023 £ £ 53,787 53,787 12,133 1,682 (13,815) 30,806 - - - - - 2,692 370 - (33,868) 6,104 - - 6,104 |
|---|---|---|---|---|
| 26,776 137 401 194 945 600 7,811 334 245 |
30,806 - - - - - 2,692 370 - |
|||
| 302 | - | |||
| 779 (302) |
6,104 - |
|||
| 477 | 6,104 |
Page 8