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Registration number: 00767945

C.Pepper & Son Limited
Annual Report and Unaudited Financial Statements- Companies house filing
for the Year Ended 31 March 2025

C.Pepper & Son Limited

(Registration number: 00767945)
Statement of Financial Position as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,000,000 | 1,000,000
Other financial assets | 5 | 33,371 | 31,453
|  | 1,033,371 | 1,031,453
Current assets |  |  |
Cash at bank and in hand |  | 10,528 | 49,564
Creditors: Amounts falling due within one year | 6 | (29,924) | (81,930)
Net current liabilities |  | (19,396) | (32,366)
Total assets less current liabilities |  | 1,013,975 | 999,087
Creditors: Amounts falling due after more than one year | 6 | - | (20,000)
Provisions for liabilities |  | (32,500) | (32,500)
Net assets |  | 981,475 | 946,587
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Other reserves |  | 535,347 | 535,347
Profit and loss account |  | 445,128 | 410,240
Shareholders' funds |  | 981,475 | 946,587

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income and Expenditure Statement.

Approved and authorised by the Board on 12 September 2025 and signed on its behalf by:

C.Pepper & Son Limited

(Registration number: 00767945)
Statement of Financial Position as at 31 March 2025

......................................... Mr A J Pepper Director

C.Pepper & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Knoll House, Knoll Road, Camberley, Surrey, GU15 3SY. United Kingdom.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

C.Pepper & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Asset class | Depreciation method and rate
Investment Properties | Investment property carried at fair value

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income and expenditure statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

C.Pepper & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 April 2024 | 1,000,000 | 1,000,000
At 31 March 2025 | 1,000,000 | 1,000,000
Depreciation
Carrying amount
At 31 March 2025 | 1,000,000 | 1,000,000
At 31 March 2024 | 1,000,000 | 1,000,000

The valuation of the freehold investment property in these financial statements is based on an estimation by the company directors and, given that the company is small and privately owned, the cost of more formal valuation purely for disclosure purposes is deemed unnecessary. The historical cost of the freehold investment property is £432,153 (2024: £432,153). .

C.Pepper & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 1 April 2024 | 31,453 | 31,453
Fair value adjustments | 411 | 411
Additions | 1,507 | 1,507
At 31 March 2025 | 33,371 | 33,371
Impairment
Carrying amount
At 31 March 2025 | 33,371 | 33,371

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Taxation and social security | 9,094 | 9,354
Accruals and deferred income | 6,231 | 5,737
Other creditors | 14,599 | 66,839
| 29,924 | 81,930

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Loans and borrowings | 7 | - | 20,000

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 20,000