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REGISTERED NUMBER: 05213215 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Piggy's Cafe Limited

Piggy's Cafe Limited (Registered number: 05213215)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Piggy's Cafe Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: S Fiori





SECRETARY: Mrs S Fiori





REGISTERED OFFICE: 26 Bessborough Road
Harrow
Middlesex
HA1 3DL





REGISTERED NUMBER: 05213215 (England and Wales)






Piggy's Cafe Limited (Registered number: 05213215)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 7,314 9,142
Tangible assets 5 120,772 90,526
128,086 99,668

CURRENT ASSETS
Stocks 315 260
Debtors 6 50,031 89,245
Cash at bank 154,076 129,340
204,422 218,845
CREDITORS
Amounts falling due within one year 7 67,266 72,220
NET CURRENT ASSETS 137,156 146,625
TOTAL ASSETS LESS CURRENT
LIABILITIES

265,242

246,293

CREDITORS
Amounts falling due after more than
one year

8

19,446

32,753
NET ASSETS 245,796 213,540

Piggy's Cafe Limited (Registered number: 05213215)

Balance Sheet - continued
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 245,696 213,440
245,796 213,540

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 May 2025 and were signed by:





S Fiori - Director


Piggy's Cafe Limited (Registered number: 05213215)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Piggy's Cafe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Piggy's Cafe Limited (Registered number: 05213215)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 150,000
AMORTISATION
At 1 September 2023 140,858
Charge for year 1,828
At 31 August 2024 142,686
NET BOOK VALUE
At 31 August 2024 7,314
At 31 August 2023 9,142

Piggy's Cafe Limited (Registered number: 05213215)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 186,199
Additions 57,253
At 31 August 2024 243,452
DEPRECIATION
At 1 September 2023 95,673
Charge for year 27,007
At 31 August 2024 122,680
NET BOOK VALUE
At 31 August 2024 120,772
At 31 August 2023 90,526

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 2,193 2,995
Other debtors 47,838 86,250
50,031 89,245

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 38,648 21,742
Taxation and social security 25,111 27,099
Other creditors 3,507 23,379
67,266 72,220

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans 19,446 32,753