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# SM PIGS LIMITED

## Company Registration Number:
NI610508 (Northern Ireland)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 1 January 2025

## End date: 31 December 2025

# SM PIGS LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# SM PIGS LIMITED

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal activities of the company

Raising of Swine/Pigs

Political and charitable donations

The company did not make any disclosable political donations in the current financial year.

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

Raymond Thomas Bradford
Hugh Desmond McReynolds

Secretary Raymond Thomas Bradford

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
28 April 2026

And signed on behalf of the board by:
Name: Hugh Desmond McReynolds
Status: Director

# SM PIGS LIMITED

## Profit And Loss Account

for the Period Ended 31 December 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 5,452,652 | 5,090,599
Cost of sales: | ( 3,831,998 ) | ( 3,673,483 )
Gross profit(or loss): | 1,620,654 | 1,417,116
Distribution costs: | ( 49,345 ) | ( 50,706 )
Administrative expenses: | ( 1,336,723 ) | ( 1,209,724 )
Other operating income: | 242,576 | 12,180
Operating profit(or loss): | 477,162 | 168,866
Interest receivable and similar income: | 0 | 0
Interest payable and similar charges: | ( 144,751 ) | ( 176,092 )
Profit(or loss) before tax: | 332,411 | (7,226)
Tax: | ( 109,110 ) | ( 8,093 )
Profit(or loss) for the financial year: | 223,301 | (15,319)

# SM PIGS LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: | 3 | 1,691,521 | 1,794,283
Investments: |  | 0 | 0
Total fixed assets: |  | 1,691,521 | 1,794,283
Current assets
Stocks: | 4 | 1,193,206 | 1,168,780
Debtors: | 5 | 223,532 | 83,595
Cash at bank and in hand: |  | 241,584 | 92,472
Investments: |  | 0 | 0
Total current assets: |  | 1,658,322 | 1,344,847
Prepayments and accrued income: |  | 0 | 0
Creditors: amounts falling due within one year: | 6 | ( 1,330,722 ) | ( 1,330,893 )
Net current assets (liabilities): |  | 327,600 | 13,954
Total assets less current liabilities: |  | 2,019,121 | 1,808,237
Creditors: amounts falling due after more than one year: | 7 | ( 1,501,396 ) | ( 1,521,614 )
Provision for liabilities: |  | ( 7,801 ) |
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | 509,924 | 286,623
Capital and reserves
Called up share capital: |  | 5 | 5
Share premium account: |  | 124,995 | 124,995
Other reserves: |  | 0 | 0
Profit and loss account: |  | 384,924 | 161,623
Total Shareholders' funds: |  | 509,924 | 286,623

The notes form part of these financial statements

# SM PIGS LIMITED

## Balance sheet statements

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

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

The directors acknowledge their 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.

This report was approved by the board of directors on 28 April 2026
and signed on behalf of the board by:

Name: Hugh Desmond McReynolds
Status: Director

The notes form part of these financial statements

# SM PIGS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

  Tangible fixed assets depreciation policy

  Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows: Land and buildings freehold - 4% Straight line Plant and machinery - 15% Straight line Fixtures, fittings and equipment - 15% Straight line Motor vehicles - 25% Straight line The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

# SM PIGS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 8 | 9

# SM PIGS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 January 2025 | 2,323,859 | 177,297 | 26,131 | 0 | 17,200 | 2,544,487
Additions | 0 | 0 | 666 | 0 | 0 | 666
Disposals | 0 | 0 | 0 | 0 | 0 | 0
Revaluations | 0 | 0 | 0 | 0 | 0 | 0
Transfers | 0 | 0 | 0 | 0 | 0 | 0
At 31 December 2025 | 2,323,859 | 177,297 | 26,797 | 0 | 17,200 | 2,545,153
Depreciation |  |  |  |  |  |
At 1 January 2025 | 579,234 | 141,993 | 23,798 | 0 | 5,179 | 750,204
Charge for year | 92,953 | 6,230 | 1,240 | 0 | 3,005 | 103,428
On disposals | 0 | 0 | 0 | 0 | 0 | 0
Other adjustments | 0 | 0 | 0 | 0 | 0 | 0
At 31 December 2025 | 672,187 | 148,223 | 25,038 | 0 | 8,184 | 853,632
Net book value |  |  |  |  |  |
At 31 December 2025 | 1,651,672 | 29,074 | 1,759 | 0 | 9,016 | 1,691,521
At 31 December 2024 | 1,744,625 | 35,304 | 2,333 | 0 | 12,021 | 1,794,283

# SM PIGS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 1,193,206 | 1,168,780
Payments on account | 0 | 0
Total | 1,193,206 | 1,168,780

# SM PIGS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 72,774 | 69,981
Prepayments and accrued income | 0 | 0
Other debtors | 150,758 | 13,614
Total | 223,532 | 83,595

# SM PIGS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 152,381 | 219,929
Amounts due under finance leases and hire purchase contracts | 3,335 | 2,936
Trade creditors | 994,542 | 900,715
Taxation and social security | 15,540 | 0
Accruals and deferred income | 163,442 | 193,366
Other creditors | 1,482 | 13,947
Total | 1,330,722 | 1,330,893

# SM PIGS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 7. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 1,352,099 | 1,096,369
Amounts due under finance leases and hire purchase contracts | 6,797 | 10,132
Other creditors | 142,500 | 415,113
Total | 1,501,396 | 1,521,614