Registration number: 00655342

Pig Breeders Supply Company Limited

Contents

Company Information	1
Statement of Directors' Responsibilities	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 7

Pig Breeders Supply Company Limited

Company Information

Directors

M J Wickens R J Fountain E H Grant C V C Blomfield

Company secretary

M J Wickens

Registered office

6 Hammonds End Checkendon Reading Berkshire RG8 0NP

Accountants

Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Pig Breeders Supply Company Limited

Statement of Directors' Responsibilities

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

•	select suitable accounting policies and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Pig Breeders Supply Company Limited

(Registration number: 00655342)
Balance Sheet as at 30 April 2025

	Note	30 April 2025 £	30 April 2024 £
Fixed assets
Investment property	4	625,000	625,000
Current assets
Debtors	5	-	498
Cash at bank and in hand		145,828	130,866
		145,828	131,364
Creditors: Amounts falling due within one year	6	(17,725)	(18,403)
Net current assets		128,103	112,961
Total assets less current liabilities		753,103	737,961
Provisions for liabilities		(21,022)	(21,022)
Net assets		732,081	716,939
Capital and reserves
Called up share capital		3,808	3,808
Revaluation reserve		466,344	466,344
Other reserves		8,317	8,317
Retained earnings		253,612	238,470
Shareholders' funds		732,081	716,939

For the financial year ending 30 April 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 and 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 11 December 2025 and signed on its behalf by:
 

Pig Breeders Supply Company Limited

(Registration number: 00655342)
Balance Sheet as at 30 April 2025 (continued)

......................................... M J Wickens Company secretary and director

Pig Breeders Supply Company Limited

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

1	General information

The address of its registered office is:
6 Hammonds End
Checkendon
Reading
Berkshire
RG8 0NP

These financial statements were authorised for issue by the Board on 11 December 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.

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 sales/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.

Pig Breeders Supply Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

2	Accounting policies (continued)

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4	Investment properties

	30 April 2025 £
At 1 May	625,000
At 30 April	625,000

Fair value at 30 April 2025 is represented by:

Original cost: £137,634
2023 Valuation: £487,366

Pig Breeders Supply Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

5

Debtors

Current	Note	30 April 2025 £	30 April 2024 £
Amounts owed by related parties	7	-	498
		-	498

6

Creditors

Creditors: amounts falling due within one year

	30 April 2025 £	30 April 2024 £
Due within one year
Trade creditors	259	240
Taxation and social security	6,813	3,667
Other creditors	10,653	14,496
	17,725	18,403

7	Related party transactions

Summary of transactions with associates

At the year end £nil was owed by (2024: £498 was owed to) Pig Breeders Supply Co. (Livestock) Limited, a company with common directors.