REGISTERED NUMBER: SC686446 (Scotland)

Porkies Scotland Limited

Financial Statements For The Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms C M Stott

Ms R L Gray

Mr M Anderson

REGISTERED OFFICE:

Sonnenalm

Dufftown

Keith

Moray

AB55 4BU

REGISTERED NUMBER:

SC686446 (Scotland)

ACCOUNTANTS:

The Long Partnership

4 North Guildry Street

Elgin

Moray

IV30 1JR

BANKERS:

Virgin Money

161 Mid Street

Keith

Moray

AB55 5BL

FIXED ASSETS

Intangible assets

4

33,872

37,205

Tangible assets

5

9,074

19,063

42,946

56,268

CURRENT ASSETS

Stocks

2,422

2,846

Debtors

6

1,514

2,307

Cash at bank and in hand

18,474

25,596

22,410

30,749

CREDITORS

Amounts falling due within one year

7

59,112

59,081

NET CURRENT LIABILITIES

(36,702

)

(28,332

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,244

27,936

CREDITORS

Amounts falling due after more than one year

8

56,238

66,322

NET LIABILITIES

(49,994

)

(38,386

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

(50,094

)

(38,486

)

SHAREHOLDERS' FUNDS

(49,994

)

(38,386

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 13 April 2026 and were signed on its behalf by:

Mr M J Anderson - Director

1.	STATUTORY INFORMATION

Porkies Scotland Limited is a private company, limited by shares , registered in Scotland. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Equipment

-

33% on cost and 25% 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.

Going concern

The balance sheet shows that liabilities exceed assets by £50,059 including a liability to the directors of the company of £36,902. The directors of the company have confirmed that they will maintain financial support for the foreseeable future to enable the company to continue normal trading operations. The financial statements are therefore drawn up on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

50,000

AMORTISATION

At 1 February 2025

12,795

Charge for year

3,333

At 31 January 2026

16,128

NET BOOK VALUE

At 31 January 2026

33,872

At 31 January 2025

37,205

5.	TANGIBLE FIXED ASSETS

Computer

Equipment

equipment

Totals

£

£

£

COST

At 1 February 2025

30,976

1,427

32,403

Disposals

(11,421

)

-

(11,421

)

At 31 January 2026

19,555

1,427

20,982

DEPRECIATION

At 1 February 2025

12,334

1,006

13,340

Charge for year

2,957

218

3,175

Eliminated on disposal

(4,607

)

-

(4,607

)

At 31 January 2026

10,684

1,224

11,908

NET BOOK VALUE

At 31 January 2026

8,871

203

9,074

At 31 January 2025

18,642

421

19,063

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

1,514

2,307

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

13,448

13,306

Taxation and social security

5,918

1,320

Other creditors

39,746

44,455

59,112

59,081

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Other creditors

56,238

66,322

Porkies Scotland Limited granted a floating charge over the assets of the company in favour of Mr Michael John Anderson.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

50

Ordinary

1

50

50

50

Ordinary A

1

50

50

100

100

10.

RESERVES

Retained

earnings

£

At 1 February 2025

(38,486

)

Deficit for the year

(11,608

)

At 31 January 2026

(50,094

)

11.	RELATED PARTY DISCLOSURES

As at 31 January 2025 the company owed the directors £41,511. During the year the company met expenses on behalf of the directors amounting to £9,614 and the directors met expenses on behalf of the company amounting to £5,005. As at 31 January 2026 the company owed the directors £36,902. This loan is interest free and has no fixed terms of repayment.

As at 31 January 2025 the company owed Mike Anderson Farming Ltd, a company under common control £66,322. During the year Mike Anderson Farming Ltd met expenditure amounting to £3,000 on behalf of the company and the company repaid £13,084. As at 31 January 2026 the company owed Mike Anderson Farming Ltd £56,238. This loan is interest free and has no fixed terms of repayment.