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Company registration number: 14863475
Barnet Pepper Holdings Limited
Unaudited financial statements
31 May 2025
Barnet Pepper Holdings Limited
Contents
Directors and other information
Directors report
Statement of financial position
Notes to the financial statements
Barnet Pepper Holdings Limited
Directors and other information

| Directors | Mrs Iona Hughes |
|  | Mrs Bethan Parry |
|  | Mr Michael Pepper | (Resigned 25 October 2024)
| Company number | 14863475 |
| Registered office | 28 Pool Street |
|  | Caernarfon |
|  | Gwynedd |
|  | LL55 2AB |
| Business address | 28 Pool Street |
|  | Caernarfon |
|  | Gwynedd |
|  | LL55 2AB |
| Accountants | WJ Matthews & Son |
|  | 11-15 Bridge Street |
|  | Caernarfon |
|  | Gwynedd |
|  | LL55 1AB |

Barnet Pepper Holdings Limited
Directors report
Year ended 31 May 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 May 2025.
The company has been dormant as defined in section 1169 of the Companies Act 2006 throughout the year and preceding financial period. It is anticipated that the company will remain dormant for the foreseeable future.
Directors
The directors who served the company during the year were as follows:

Mrs Iona Hughes |  |  |  |
Mrs Bethan Parry |  |  |  |
Mr Michael Pepper |  |  |  | (Resigned 25 October 2024)

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 20 October 2025 and signed on behalf of the board by:
Mrs Iona Hughes
Director
Barnet Pepper Holdings Limited
Statement of financial position
31 May 2025

|  |  | 31/05/25 |  |  |  | 31/05/24 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Investments |  | 4 | 855,025 |  |  |  | - |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 855,025 |  |  |  | -
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 2 |  |  |  | 2 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 2 |  |  |  | 2 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 702,038) |  |  |  | - |  |
|  |  | _______ |  |  |  | _______ |  |
Net current (liabilities)/assets |  |  |  |  | ( 702,036) |  |  |  | 2
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 152,989 |  |  |  | 2
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 152,989 |  |  |  | 2
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 22 |  |  |  | 2
Share premium account |  |  |  |  | 152,967 |  |  |  | -
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 152,989 |  |  |  | 2
|  |  |  |  | _______ |  |  |  | _______

The company did not trade during the current year or prior period and has not made either a profit or loss.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements were approved by the board of directors and authorised for issue on 20 October 2025 , and are signed on behalf of the board by:
Mrs Iona Hughes
Director
Company registration number: 14863475
Barnet Pepper Holdings Limited
Notes to the financial statements
Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in Wales. The address of the registered office is 28 Pool Street, Caernarfon, Gwynedd, LL55 2AB.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income statement policy
The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or prior period and therefore no income statement is presented within these financial statements. There have been no movements in equity during the current year or prior period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
4. Investments

|  | Shares in group undertakings and participating interests | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 June 2024 | - | - |  |  |  |
| Disposals | 855,025 | 855,025 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 May 2025 | 855,025 | 855,025 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 June 2024 and 31 May 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 May 2025 | 855,025 | 855,025 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 May 2024 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |

5. Debtors

|  |  | 31/05/25 | 31/05/24
|  |  | £ | £
| Other debtors |  | 2 | 2
|  |  | _______ | _______

6. Creditors: amounts falling due within one year

|  |  | 31/05/25 | 31/05/24
|  |  | £ | £
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 702,038 | -
|  |  | _______ | _______

7. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | Year | Period | Year | Period
|  | ended | ended | ended | ended
|  | 31/05/25 | 31/05/24 | 31/05/25 | 31/05/24
|  | £ | £ | £ | £
| Loan from subsidiary company | 702,038 | - | (702,038) | -
|  | _______ | _______ | _______ | _______
| During the year the company took out a loan from its subsidiary company Barnet Pepper Limited. |  |  |  |

8. Controlling party
The company is controlled by Mrs BM Parry and Mrs I Hughes, directors who equally own the issued share capital.