Pie & Piper Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13511133

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,657		1,458

			1,657		1,458
CURRENT ASSETS
Stocks	5	569		386
Debtors	6	12,244		4,646
Cash at bank and in hand		-		633

		12,813		5,665
Creditors: Amounts Falling Due Within One Year	7	(1,338 )		(11,890 )

NET CURRENT ASSETS (LIABILITIES)			11,475		(6,225 )

TOTAL ASSETS LESS CURRENT LIABILITIES			13,132		(4,767 )

NET ASSETS/(LIABILITIES)			13,132		(4,767 )

CAPITAL AND RESERVES
Called up share capital			100		1
Share premium account			16,983		-
Profit and Loss Account			(3,951 )		(4,768 )

SHAREHOLDERS' FUNDS			13,132		(4,767)

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Pie & Piper Ltd

Balance Sheet (continued)

As At 31 July 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Sarah Mussellwhite

Director

28 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Pie & Piper Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 13511133 . The registered office is Unit 9 Unit 9, Paxton Business Centre, Salisbury, Wiltshire, SP2 7YR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold improvements	10% straight line
Plant and machinery	25% straight line
Computer equipment	25% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.

Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stock

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.

2.6. Financial Instruments

Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.

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Pie & Piper Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.7. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax

Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.

3. Average Number of Employees

Average number of employees, including directors, during the period was : 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Leasehold improvements	Plant and machinery	Computer equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	-	2,028	256	2,284
Additions	970	-	-	970

As at 31 July 2025	970	2,028	256	3,254

Depreciation
As at 1 August 2024	-	696	130	826
Provided during the period	179	507	85	771

As at 31 July 2025	179	1,203	215	1,597

Net Book Value
As at 31 July 2025	791	825	41	1,657

As at 1 August 2024	-	1,332	126	1,458

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Pie & Piper Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Stocks

	2025	2024
	£	£
Stock	569	386

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	835	-
Other debtors	11,409	4,646

	12,244	4,646

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	50
Bank loans and overdrafts	57	-
Other creditors	-	11,000
Taxation and social security	1,281	840

	1,338	11,890

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	9,576	8,778
Later than one year and not later than five years	29,526	39,102

	39,102	47,880

9. Directors Advances, Credits and Guarantees

Included within Debtors is a loan to the director. The balance at the year end was £9,810 (2024 : £4,646).

The above loan is unsecured, interest free and repayable on demand.

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