REGISTERED NUMBER: 05213215 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Piggy's Cafe Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Fiori

SECRETARY:

Mrs S Fiori

REGISTERED OFFICE:

26 Bessborough Road

Harrow

Middlesex

HA1 3DL

REGISTERED NUMBER:

05213215 (England and Wales)

FIXED ASSETS

Intangible assets

4

5,851

7,314

Tangible assets

5

128,884

120,772

134,735

128,086

CURRENT ASSETS

Stocks

460

315

Debtors

6

15,373

50,031

Cash at bank

241,405

154,076

257,238

204,422

CREDITORS

Amounts falling due within one year

7

73,382

67,266

NET CURRENT ASSETS

183,856

137,156

TOTAL ASSETS LESS CURRENT LIABILITIES

318,591

265,242

CREDITORS

Amounts falling due after more than one year

8

-

19,446

NET ASSETS

318,591

245,796

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

318,491

245,696

318,591

245,796

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 May 2026 and were signed by:

S Fiori - Director

1.	STATUTORY INFORMATION

Piggy's Cafe Limited is a private company, limited by shares , registered in England and Wales. 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 0, is being amortised evenly over its estimated useful life of nil 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.

Plant and machinery etc

-

20% 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

150,000

AMORTISATION

At 1 September 2024

142,686

Charge for year

1,463

At 31 August 2025

144,149

NET BOOK VALUE

At 31 August 2025

5,851

At 31 August 2024

7,314

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

243,452

Additions

38,293

At 31 August 2025

281,745

DEPRECIATION

At 1 September 2024

122,680

Charge for year

30,181

At 31 August 2025

152,861

NET BOOK VALUE

At 31 August 2025

128,884

At 31 August 2024

120,772

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

4,123

2,193

Other debtors

11,250

47,838

15,373

50,031

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

38,512

38,648

Taxation and social security

32,390

25,111

Other creditors

2,480

3,507

73,382

67,266

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

19,446