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Registration number: 08467602

A & P Pigs Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

A & P Pigs Limited
(Registration number: 08467602)

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 8

A & P Pigs Limited
(Registration number: 08467602)

Company Information

Directors | D Ayres V Palmer

Registered office | Old Rectory Great Livermere Bury St. Edmunds Suffolk IP31 1JH

Registered number | 08467602

Accountants | Evolve Tax & Accountancy LLP Chartered Certified Accountants1 & 2 Tollgate Business Park Tollgate West Stanway Colchester Essex CO3 8AB

A & P Pigs Limited
(Registration number: 08467602)

Directors' Report for the Year Ended 30 September 2025

The directors present their report and the financial statements for the year ended 30 September 2025.

Directors of the company

The directors who held office during the year were as follows:

D Ayres

V Palmer

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 20 November 2025 and signed on its behalf by:

......................................... V Palmer Director

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of A & P Pigs Limited
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A & P Pigs Limited for the year ended 30 September 2025 as set out on pages 4 to 8 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:
https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of A & P Pigs Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of A & P Pigs Limited and state those matters that we have agreed to state to the Board of Directors of A & P Pigs Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at:
http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-
163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & P Pigs Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that A & P Pigs 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 loss of A & P Pigs Limited. You consider that A & P Pigs 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 A & P Pigs 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 statutory accounts.

......................................
Evolve Tax & Accountancy LLP
Chartered Certified Accountants
1 & 2 Tollgate Business Park
Tollgate West
Stanway
Colchester
Essex
CO3 8AB

20 November 2025

A & P Pigs Limited
(Registration number: 08467602)

Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 5 | 601 | 859
Cash at bank and in hand |  | 394,751 | 413,013
|  | 395,352 | 413,872
Creditors: Amounts falling due within one year | 6 | (56,933) | (34,313)
Net assets |  | 338,419 | 379,559
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 338,319 | 379,459
Shareholders' funds |  | 338,419 | 379,559

For the financial year ending 30 September 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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 Profit and Loss Account.

Approved and authorised by the Board on 20 November 2025 and signed on its behalf by:

......................................... D Ayres Director

A & P Pigs Limited
(Registration number: 08467602)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

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

The address of its registered office is:
Old Rectory
Great Livermere
Bury St. Edmunds
Suffolk
IP31 1JH

These financial statements were authorised for issue by the Board on 20 November 2025.

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.

Tangible assets

Tangible assets are stated in the balance sheet 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:

Asset class | Depreciation method and rate
Plant and machinery | 33.33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

A & P Pigs Limited
(Registration number: 08467602)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

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

A & P Pigs Limited
(Registration number: 08467602)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Plant and machinery £
Cost or valuation
At 1 October 2024 | 794
Depreciation
At 1 October 2024 | 794
At 30 September 2025 | 794
Carrying amount
At 30 September 2025 | -

5 | Debtors

| 2025 £ | 2024 £
Other debtors | - | 57
Prepayments | 601 | 802
| 601 | 859

A & P Pigs Limited
(Registration number: 08467602)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 80
Accruals and deferred income | 1,543 | 923
Other creditors | 55,390 | 33,310
| 56,933 | 34,313