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Registered number: 13946983
Purple Pig Partnership Limited
Unaudited Financial Statements
For the Period 1 March 2022 to 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13946983
31 March 2023
Notes £ £
FIXED ASSETS
Investments 3 6,806,649
6,806,649
CURRENT ASSETS
Debtors 4 6,000
Cash at bank and in hand 11,304
17,304
Creditors: Amounts Falling Due Within One Year 5 (7,131,000 )
NET CURRENT ASSETS (LIABILITIES) (7,113,696 )
TOTAL ASSETS LESS CURRENT LIABILITIES (307,047 )
NET LIABILITIES (307,047 )
CAPITAL AND RESERVES
Called up share capital 6 6
Profit and Loss Account (307,053 )
SHAREHOLDERS' FUNDS (307,047)
Page 1
Page 2
For the period ending 31 March 2023 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
Mr Nicholas Wilson
Director
15 November 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured intial recognition at transaction price.

Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank, short-term bank deposits with an orginal maturity of three months or less and bank overdrafts which are an integral part of the company's cash management.

1.3. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.4. Investments
Investments that are publicly traded are measured at fair value with changes in fair value recognised in profit or loss.

lnvestments are classified as basic financial instruments. They are initially measured at the transaction price including transaction costs.

Investments that are publicly traded or their fair value is reliably measureable are subsequently measured at fair value with changes in fair value recognised in the profit and loss. All other investments shall be measured at cost less impairment.

Gains and losses on the disposal of investments are recorded in profit or loss.

The Directors assess at the end of each reporting period whether there is objective evidence that financial assets that are measured at cost or amortised cost are impaired. Any impairment loss is immediately recognised in profit and loss.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL
-
Page 3
Page 4
3. Investments
Unlisted
£
Cost
As at 1 March 2022 -
Additions 7,105,669
Revaluations (299,020)
As at 31 March 2023 6,806,649
Provision
As at 1 March 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 6,806,649
As at 1 March 2022 -
Investments consist of investments in unit trust funds.
4. Debtors
31 March 2023
£
Due within one year
Prepayments and accrued income 6,000
6,000
5. Creditors: Amounts Falling Due Within One Year
31 March 2023
£
Trade creditors 6,000
Directors' loan accounts 6,500,000
Amounts owed to related parties 625,000
7,131,000
6. Share Capital
31 March 2023
Allotted, Called up and fully paid 6
7. Controlling Party
The company's share capital is jointly owned and is therefore considered not to have a controlling party.
8. General Information
Purple Pig Partnership Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13946983 . The registered office is C/O Zedra Booths Hall, Booths Park 3, Chelford Road, Knutsford, Cheshire, WA16 8GS.
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