REGISTERED NUMBER: 09333016 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Two Little Pigs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C P Coquoin

N J Beardsley

SECRETARY:

REGISTERED OFFICE:

The Old Fleece

Bath Road

Rooksmoor

Stroud

Gloucestershire

GL5 5NB

REGISTERED NUMBER:

09333016 (England and Wales)

ACCOUNTANTS:

Brooklyn Consultancy Ltd

Chartered Accountants

Newstones

Park Road

Nailsworth

Gloucestershire

GL6 0HZ

FIXED ASSETS

Tangible assets

4

193,307

180,828

CURRENT ASSETS

Stocks

23,142

25,103

Debtors

5

821,684

828,193

Cash at bank and in hand

29,121

39,233

873,947

892,529

CREDITORS

Amounts falling due within one year

6

452,490

496,914

NET CURRENT ASSETS

421,457

395,615

TOTAL ASSETS LESS CURRENT LIABILITIES

614,764

576,443

CREDITORS

Amounts falling due after more than one year

7

(8,000

)

(42,667

)

PROVISIONS FOR LIABILITIES

(63,121

)

(37,308

)

NET ASSETS

543,643

496,468

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

543,543

496,368

SHAREHOLDERS' FUNDS

543,643

496,468

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 December 2025 and were signed on its behalf by:

C P Coquoin - Director

1.	STATUTORY INFORMATION

Two Little Pigs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

at variable rates on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 50 (2024 - 50 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

308,271

Additions

36,231

At 31 March 2025

344,502

DEPRECIATION

At 1 April 2024

127,443

Charge for year

23,752

At 31 March 2025

151,195

NET BOOK VALUE

At 31 March 2025

193,307

At 31 March 2024

180,828

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

12,828

53,630

Amounts owed by group undertakings

695,278

623,375

Other debtors

36,857

143,100

Prepayments and accrued income

76,721

8,088

821,684

828,193

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

32,000

32,000

Trade creditors

77,699

87,194

Amounts owed to group undertakings

-

196,474

Tax

23,641

1,351

Social security and other taxes

13,976

14,659

VAT

73,261

77,247

Other creditors

125,815

73,589

Directors' current accounts

24

-

Accrued expenses

106,074

14,400

452,490

496,914

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

8,000

32,000

Bank loans - 2-5 years

-

10,667

8,000

42,667

8.	SECURED DEBTS

Lloyds Bank PLC has a floating charge covering all the the property or undertakings of the company. At the year end the money owed to Lloyds bank is £40,000 (2024 £74,667)