Company Registration No. 09172631 (England and Wales)
Piper Capital Investments Limited
Unaudited accounts
for the year ended 31 March 2025
Piper Capital Investments Limited
Unaudited accounts
Contents
Piper Capital Investments Limited
Company Information
for the year ended 31 March 2025
Company Number
09172631 (England and Wales)
Registered Office
2 Greenslate Road
Billinge
Wigan
WN5 7BG
Accountants
FAO Accountancy Services Ltd
101 Melrose Drive
Wigan
WN3 6EG
Piper Capital Investments Limited
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
613,800
505,966
Creditors: amounts falling due within one year
(73,259)
(12,918)
Net current assets
939,087
1,152,202
Total assets less current liabilities
940,806
1,152,663
Creditors: amounts falling due after more than one year
(882,106)
(910,368)
Called up share capital
100
100
Profit and loss account
58,600
242,195
Shareholders' funds
58,700
242,295
For the year ending 31 March 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 December 2025 and were signed on its behalf by
Mr. A Piper
Director
Company Registration No. 09172631
Piper Capital Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
Piper Capital Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 09172631. The registered office is 2 Greenslate Road, Billinge, Wigan, WN5 7BG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Revenue from financial trading activities are recognised at the point at which the gains and losses are realised. This is shown as income from investments.
This year the company recorded net trading losses of £136,806 and received dividends and trading interest of £1,894.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on reducing balance
Computer equipment
25% on cost
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Piper Capital Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2024
972
8,853
9,825
At 31 March 2025
972
10,653
11,625
At 1 April 2024
512
8,852
9,364
Charge for the year
92
450
542
At 31 March 2025
604
9,302
9,906
At 31 March 2025
368
1,351
1,719
At 31 March 2024
460
1
461
Amounts falling due within one year
Other debtors
398,546
659,154
6
Creditors: amounts falling due within one year
2025
2024
Amounts owed to group undertakings and other participating interests
60,972
-
Loans from directors
10,000
10,000
7
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
193,064
193,064
Loans from directors
689,042
717,304
8
Transactions with related parties
Included in creditors is a loan due to group companies, Piper Commercial Consultants Ltd and Piper Investment Holdings Ltd. The loans are currently interest free and repayable upon demand.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).