Company registration number 09143816 (England and Wales)
NAUGHTY PIGLETS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
NAUGHTY PIGLETS LIMITED
COMPANY INFORMATION
Director
Ms M Aubry
Company number
09143816
Registered office
28 Brixton Water Lane
London
SW2 1PE
Accountants
Kirk Rice LLP
Victoria House
178-180 Fleet Road
Fleet
Hampshire
GU51 4DA
NAUGHTY PIGLETS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
NAUGHTY PIGLETS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF NAUGHTY PIGLETS LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Naughty Piglets Limited for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Naughty Piglets Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Naughty Piglets Limited and state those matters that we have agreed to state to the Board of Directors of Naughty Piglets Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Naughty Piglets Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Naughty Piglets Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Naughty Piglets Limited. You consider that Naughty Piglets Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Naughty Piglets Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Kirk Rice LLP
Victoria House
178-180 Fleet Road
Fleet
Hampshire
GU51 4DA
23 March 2026
NAUGHTY PIGLETS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
5,026
7,836
Current assets
Stocks
9,902
7,408
Debtors
5
19,450
18,751
Cash at bank and in hand
54,159
69,577
83,511
95,736
Creditors: amounts falling due within one year
6
(75,899)
(105,449)
Net current assets/(liabilities)
7,612
(9,713)
Total assets less current liabilities
12,638
(1,877)
Creditors: amounts falling due after more than one year
7
-
(2,500)
Net assets/(liabilities)
12,638
(4,377)
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
11,638
(5,377)
Total equity
12,638
(4,377)
NAUGHTY PIGLETS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 March 2026 and are signed on its behalf by:
Ms M Aubry
Director
Company registration number 09143816 (England and Wales)
NAUGHTY PIGLETS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Naughty Piglets Limited is a private company limited by shares incorporated in England and Wales. The registered office is 28 Brixton Water Lane, London, SW2 1PE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover relates to restaurant services provided and is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised in line with the performance of these services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
10% on cost
Plant and equipment
25% on cost
Fixtures and fittings
25% on cost
Computers
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Stocks

Stocks are stated at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Net realisable value is the estimated selling price less any costs of disposal. Cost is determined based on the latest purchase price.

1.6
Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the financial instrument.

NAUGHTY PIGLETS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Debtors

Debtors do not carry interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Creditors

Creditors are not interest bearing and are included at their nominal value.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
10
NAUGHTY PIGLETS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 January 2025
40,000
61,534
27,481
4,925
133,940
Additions
-
0
452
-
0
-
0
452
At 31 December 2025
40,000
61,986
27,481
4,925
134,392
Depreciation and impairment
At 1 January 2025
40,000
53,904
27,481
4,719
126,104
Depreciation charged in the year
-
0
3,066
-
0
196
3,262
At 31 December 2025
40,000
56,970
27,481
4,915
129,366
Carrying amount
At 31 December 2025
-
0
5,016
-
0
10
5,026
At 31 December 2024
-
0
7,630
-
0
206
7,836
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
19,450
18,751
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
2,500
5,000
Trade creditors
16,677
23,039
Taxation and social security
47,262
43,489
Other creditors
9,460
33,921
75,899
105,449
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
2,500
8
Operating lease commitments
As lessee
NAUGHTY PIGLETS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
8
Operating lease commitments
(Continued)
- 7 -

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
70,000
105,000
9
Directors' transactions

Amounts have been granted by the company to its directors as follows:

Loans
% Rate
Opening balance
Closing balance
£
£
Mr J Sharratt - Loan
-
4,016
4,016
Ms M Aubry - Loan
-
4,960
4,960
8,976
8,976

Loans provided are interest free and repayable on demand.

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