Silverfin false false 30/09/2025 01/10/2024 30/09/2025 J Kohn 26/07/2017 M Kohn 26/07/2017 O Kohn 26/07/2017 19 February 2026 The Company no longer trades. In previous reporting periods the principal activity of the company was that of a restaurant. 10884811 2025-09-30 10884811 bus:Director1 2025-09-30 10884811 bus:Director2 2025-09-30 10884811 bus:Director3 2025-09-30 10884811 2024-09-30 10884811 core:CurrentFinancialInstruments 2025-09-30 10884811 core:CurrentFinancialInstruments 2024-09-30 10884811 core:ShareCapital 2025-09-30 10884811 core:ShareCapital 2024-09-30 10884811 core:RetainedEarningsAccumulatedLosses 2025-09-30 10884811 core:RetainedEarningsAccumulatedLosses 2024-09-30 10884811 bus:OrdinaryShareClass1 2025-09-30 10884811 2024-10-01 2025-09-30 10884811 bus:FilletedAccounts 2024-10-01 2025-09-30 10884811 bus:SmallEntities 2024-10-01 2025-09-30 10884811 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10884811 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10884811 bus:Director1 2024-10-01 2025-09-30 10884811 bus:Director2 2024-10-01 2025-09-30 10884811 bus:Director3 2024-10-01 2025-09-30 10884811 2023-10-01 2024-09-30 10884811 core:CurrentFinancialInstruments 2024-10-01 2025-09-30 10884811 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 10884811 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 10884811 (England and Wales)

# PIGSTY GLOUCESTER ROAD LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

PIGSTY GLOUCESTER ROAD LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

PIGSTY GLOUCESTER ROAD LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 September 2025
PIGSTY GLOUCESTER ROAD LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Cash at bank and in hand |  | 142 |  | ( 32)
|  | 142 |  | (32)
Creditors: amounts falling due within one year | 3 | ( 5,386) |  | ( 2,995)
Net current liabilities |  | (5,244) |  | (3,027)
Total assets less current liabilities |  | (5,244) |  | (3,027)
Net liabilities |  | ( 5,244) |  | ( 3,027)
Capital and reserves |  |  |  |
Called-up share capital | 4 | 100 |  | 100
Profit and loss account |  | ( 5,344 ) |  | ( 3,127 )
Total shareholder's deficit |  | ( 5,244) |  | ( 3,027)

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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Pigsty Gloucester Road Limited (registered number: 10884811) were approved and authorised for issue by the Board of Directors on 19 February 2026. They were signed on its behalf by:

M Kohn Director |

PIGSTY GLOUCESTER ROAD LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
PIGSTY GLOUCESTER ROAD LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Pigsty Gloucester Road Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Jolly Hog, Hog Hq Museum Street, Wapping Wharf, Bristol, BS1 6ZA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £5,244. The Company is supported through loans from the Parent Company. The directors have received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the Parent Company will continue to support the Company. After making enquiries, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 3. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 0 |  | ( 385)
Amounts owed to Group undertakings | 4,006 |  | 2,000
Accruals | 1,380 |  | 1,380
| 5,386 |  | 2,995

Amounts owed to Group undertakings are repayable on demand and do not bear interest.

#### 4. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 5. Related party transactions

During the year the Company has taken advantage of the exemption in section 1AC.35 of FRS 102 to not disclose related party transactions with wholly owned subsidiaries within the group.