Pepperhed Limited

	Page
Accountants' Report	1
Statement of Financial Position	2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of Pepperhed Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pepperhed Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Pepperhed Limited , as a body, in accordance with the terms of our engagement letter dated 26 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Pepperhed Limited and state those matters that we have agreed to state to the director of Pepperhed Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pepperhed Limited and its director as a body for our work or for this report.

It is your duty to ensure that Pepperhed Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Pepperhed Limited . You consider that Pepperhed Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Pepperhed Limited . 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.

Cedar + Co.

17/09/2025

Cedar + Co.

Chartered Certified Accountants

The Greenhouse

106-108 Ashbourne Road

Derby

DE22 3AG

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Pepperhed Limited

Statement of Financial Position

As At 31 March 2025

Statement of Financial Position

Registered number: 08008750

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,961		513

			2,961		513
CURRENT ASSETS
Debtors	5	1,819		305
Cash at bank and in hand		69,318		81,070

		71,137		81,375
Creditors: Amounts Falling Due Within One Year	6	(49,706 )		(58,975 )

NET CURRENT ASSETS (LIABILITIES)			21,431		22,400

TOTAL ASSETS LESS CURRENT LIABILITIES			24,392		22,913

NET ASSETS			24,392		22,913

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Income Statement			23,392		21,913

SHAREHOLDERS' FUNDS			24,392		22,913

For the year ending 31 March 2025 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 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 Income Statement.

On behalf of the board

Mr Mark Wilde

Director

17/09/2025

The notes on pages 4 to 5 form part of these financial statements.

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Pepperhed Limited

Statement of Changes in Equity

For The Year Ended 31 March 2025

Statement of Changes in Equity

	Share Capital	Income Statement	Total
	£	£	£
As at 1 April 2023	1,000	28,089	29,089
Profit for the year and total comprehensive income	-	5,824	5,824

Dividends paid	-	(12,000)	(12,000)

As at 31 March 2024 and 1 April 2024	1,000	21,913	22,913


Profit for the year and total comprehensive income	-	13,829	13,829

Dividends paid	-	(12,350)	(12,350)

As at 31 March 2025	1,000	23,392	24,392

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Pepperhed Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Pepperhed Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08008750 . The registered office is Sadler Bridge Studios, Bold Lane, Derby, DE1 3NT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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.

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:

Fixtures & Fittings	15% Reducing balance method
Computer Equipment	25% Straight line method

2.4. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Pepperhed Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	1,167	8,768	9,935
Additions	-	2,773	2,773

As at 31 March 2025	1,167	11,541	12,708

Depreciation
As at 1 April 2024	1,167	8,255	9,422
Provided during the period	-	325	325

As at 31 March 2025	1,167	8,580	9,747

Net Book Value
As at 31 March 2025	-	2,961	2,961

As at 1 April 2024	-	513	513

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	84	8
Other debtors	1,735	297

	1,819	305

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	728	8
Other creditors	38,336	55,222
Taxation and social security	10,642	3,745

	49,706	58,975

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Mark Wilde	53,852	(29,154 )	13,638	-	38,336

The above loan is unsecured, interest free and repayable on demand.

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