Little Piggy Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC245603

		31 July 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	2		26,715
Cash at bank and in hand		165		3,236

		167		29,951
Creditors: Amounts Falling Due Within One Year	6	(4,612 )		(33,189 )

NET CURRENT ASSETS (LIABILITIES)			(4,445 )		(3,238 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,445 )		(3,238 )

NET LIABILITIES			(4,445 )		(3,238 )

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			(4,447 )		(3,240 )

SHAREHOLDERS' FUNDS			(4,445)		(3,238)

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account.

On behalf of the board

Mr Neil Walker Director	Mrs Pam Walker Director
19th November 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Little Piggy Limited Registered number SC245603 is a limited by shares company incorporated in Scotland. The Registered Office is Summerfield, Glenfarg, Perthshire, PH2 9QD.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The company is being supported by directors Mr Neil Walker & Mrs Pam Walker.

2.3. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Leasehold	20% reducing balance
Motor Vehicles	12.5% reducing balance
Fixtures & Fittings	12.5% reducing balance
Computer Equipment	33% reducing balance

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	31 July 2025	31 July 2024
Director	2	2
Shop staff	-	5

	2	7

4. Stocks

	31 July 2025		31 July 2024
	£		£

5. Debtors

	31 July 2025	31 July 2024
	£	£
Due within one year
Other debtors	-	25,920
VAT	2	795

	2	26,715

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Page 3

Little Piggy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

6. Creditors: Amounts Falling Due Within One Year

	31 July 2025	31 July 2024
	£	£
Trade creditors	1,211	2,596
Accruals and deferred income	1,000	1,950
Directors' loan accounts	2,401	28,643

	4,612	33,189

7. Share Capital

	31 July 2025	31 July 2024
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1.000 each	2	2

8. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 August 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2025
	£	£	£	£	£
Mr Neil Walker	14,321	530	13,650	-	1,201
Mrs Pam Walker	14,321	530	13,651	-	1,200

9. Ultimate Controlling Party

Mr N Walker and Mrs P Walker own 100% of the share capital and therefore have full control.