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Registered number: 09361267 THE PIG AND I LIMITED UNAUDITED AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
THE PIG AND I LIMITED REGISTERED NUMBER:09361267
BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,292 |  | 3,611
|  |  | 2,292 |  | 3,611
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 244,082 |  | 174,746 |
Cash at bank and in hand | 6 | 1,212,368 |  | 460,501 |
|  | 1,456,450 |  | 635,247 |
Creditors: amounts falling due within one year | 7 | (656,968) |  | (94,108) |
Net current assets |  |  | 799,482 |  | 541,139
Total assets less current liabilities |  |  | 801,774 |  | 544,750
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (573) |  | (903) |
|  |  | (573) |  | (903)
Net assets |  |  | 801,201 |  | 543,847
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | 801,200 |  | 543,846
|  |  | 801,201 |  | 543,847
Page 1
THE PIG AND I LIMITED REGISTERED NUMBER:09361267
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
L M Woods
Director
Date: 7 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
THE PIG AND I LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
The Pig and I Limited is a private company, limited by shares, registered in England and Wales, registration number 09361267. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continued to be that of television programming and broadcasting. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
| 2.2 | Functional and presentational currency
The company's functional and presentational currency is pound sterling.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from television programming and broadcasting is recognised when it is probable the company will receive the rights to the consideration due under the contract.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Page 3
THE PIG AND I LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% | straight-line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Page 4
THE PIG AND I LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.10 | Creditors
Short-term creditors are measured at the transaction price.
| 2.11 | Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, and loans with related parties.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including the director, during the year was 1 (2023 - 1).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2024 | 3,996
| At 31 December 2024 | 3,996
| Depreciation |
| At 1 January 2024 | 385
| Charge for the year | 1,319
| At 31 December 2024 | 1,704
| Net book value |
| At 31 December 2024 | 2,292
| At 31 December 2023 | 3,611
Page 5
THE PIG AND I LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 173,500 | 111,000
| Other debtors | 45,000 | 15,746
| Accrued income and prepayments | 25,582 | 48,000
|  | 244,082 | 174,746
6. | Cash
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank | 1,212,368 | 460,501
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 3,725 | 817
| Corporation tax | 70,692 | 29,847
| Other taxation and social security | 230,522 | 51,589
| Other creditors | 277,178 | -
| Accruals and deferred income | 74,851 | 11,855
|  | 656,968 | 94,108
8. | Deferred taxation
|  | 2024
|  | £
| At beginning of year | 903
| Charged to profit or loss | (330)
| At end of year | 573
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Fixed asset timing differences | 573 | 903
Page 6
THE PIG AND I LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2023 - 1) Ordinary share of £1.00 | 1 | 1
10. | Transaction with director
| During the year, the company advanced £221,953 (2023 - £512,292) to the director. As at the year end, the company owed £277,178 (2023 - £15,746 was owed by) to the director. Interest has been charged on the loan at the official rate. The loan is unsecured and repayable on demand During the year, dividends of £1,000 (2023 - £400,000) was paid to the director.
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