2025-02-03 2025-12-31 2025-12-31 false 16225444 THE GIGGLING PIG LTD 2026-05-11 false iso4217:GBP xbrli:pure 16225444 2025-02-02 16225444 2025-12-31 16225444 2025-02-03 2025-12-31 16225444 2025-02-01 16225444 2025-02-02 16225444 2025-02-02 2025-02-02 16225444 bus:SmallEntities 2025-02-03 2025-12-31 16225444 bus:AuditExempt-NoAccountantsReport 2025-02-03 2025-12-31 16225444 bus:FullAccounts 2025-02-03 2025-12-31 16225444 bus:PrivateLimitedCompanyLtd 2025-02-03 2025-12-31 16225444 core:WithinOneYear 2025-12-31 16225444 core:AfterOneYear 2025-12-31 16225444 core:WithinOneYear 2025-02-02 16225444 core:AfterOneYear 2025-02-02 16225444 core:ShareCapital 2025-12-31 16225444 core:SharePremium 2025-12-31 16225444 core:RevaluationReserve 2025-12-31 16225444 core:OtherReservesSubtotal 2025-12-31 16225444 core:RetainedEarningsAccumulatedLosses 2025-12-31 16225444 core:ShareCapital 2025-02-02 16225444 core:SharePremium 2025-02-02 16225444 core:RevaluationReserve 2025-02-02 16225444 core:OtherReservesSubtotal 2025-02-02 16225444 core:RetainedEarningsAccumulatedLosses 2025-02-02 16225444 core:LandBuildings 2025-12-31 16225444 core:PlantMachinery 2025-12-31 16225444 core:Vehicles 2025-12-31 16225444 core:FurnitureFittings 2025-12-31 16225444 core:OfficeEquipment 2025-12-31 16225444 core:NetGoodwill 2025-12-31 16225444 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 16225444 core:ListedExchangeTraded 2025-12-31 16225444 core:UnlistedNon-exchangeTraded 2025-12-31 16225444 core:LandBuildings 2025-02-02 16225444 core:PlantMachinery 2025-02-02 16225444 core:Vehicles 2025-02-02 16225444 core:FurnitureFittings 2025-02-02 16225444 core:OfficeEquipment 2025-02-02 16225444 core:NetGoodwill 2025-02-02 16225444 core:IntangibleAssetsOtherThanGoodwill 2025-02-02 16225444 core:ListedExchangeTraded 2025-02-02 16225444 core:UnlistedNon-exchangeTraded 2025-02-02 16225444 core:LandBuildings 2025-02-03 2025-12-31 16225444 core:PlantMachinery 2025-02-03 2025-12-31 16225444 core:Vehicles 2025-02-03 2025-12-31 16225444 core:FurnitureFittings 2025-02-03 2025-12-31 16225444 core:OfficeEquipment 2025-02-03 2025-12-31 16225444 core:NetGoodwill 2025-02-03 2025-12-31 16225444 core:IntangibleAssetsOtherThanGoodwill 2025-02-03 2025-12-31 16225444 core:ListedExchangeTraded 2025-02-03 2025-12-31 16225444 core:UnlistedNon-exchangeTraded 2025-02-03 2025-12-31 16225444 core:MoreThanFiveYears 2025-02-03 2025-12-31 16225444 core:Non-currentFinancialInstruments 2025-12-31 16225444 core:Non-currentFinancialInstruments 2025-02-02 16225444 dpl:CostSales 2025-02-03 2025-12-31 16225444 dpl:DistributionCosts 2025-02-03 2025-12-31 16225444 core:LandBuildings 2025-02-03 2025-12-31 16225444 core:PlantMachinery 2025-02-03 2025-12-31 16225444 core:Vehicles 2025-02-03 2025-12-31 16225444 core:FurnitureFittings 2025-02-03 2025-12-31 16225444 core:OfficeEquipment 2025-02-03 2025-12-31 16225444 dpl:AdministrativeExpenses 2025-02-03 2025-12-31 16225444 core:NetGoodwill 2025-02-03 2025-12-31 16225444 core:IntangibleAssetsOtherThanGoodwill 2025-02-03 2025-12-31 16225444 dpl:GroupUndertakings 2025-02-03 2025-12-31 16225444 dpl:ParticipatingInterests 2025-02-03 2025-12-31 16225444 dpl:GroupUndertakings core:ListedExchangeTraded 2025-02-03 2025-12-31 16225444 core:ListedExchangeTraded 2025-02-03 2025-12-31 16225444 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-02-03 2025-12-31 16225444 core:UnlistedNon-exchangeTraded 2025-02-03 2025-12-31 16225444 dpl:CostSales 2025-02-02 2025-02-02 16225444 dpl:DistributionCosts 2025-02-02 2025-02-02 16225444 core:LandBuildings 2025-02-02 2025-02-02 16225444 core:PlantMachinery 2025-02-02 2025-02-02 16225444 core:Vehicles 2025-02-02 2025-02-02 16225444 core:FurnitureFittings 2025-02-02 2025-02-02 16225444 core:OfficeEquipment 2025-02-02 2025-02-02 16225444 dpl:AdministrativeExpenses 2025-02-02 2025-02-02 16225444 core:NetGoodwill 2025-02-02 2025-02-02 16225444 core:IntangibleAssetsOtherThanGoodwill 2025-02-02 2025-02-02 16225444 dpl:GroupUndertakings 2025-02-02 2025-02-02 16225444 dpl:ParticipatingInterests 2025-02-02 2025-02-02 16225444 dpl:GroupUndertakings core:ListedExchangeTraded 2025-02-02 2025-02-02 16225444 core:ListedExchangeTraded 2025-02-02 2025-02-02 16225444 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-02-02 2025-02-02 16225444 core:UnlistedNon-exchangeTraded 2025-02-02 2025-02-02 16225444 core:NetGoodwill 2025-12-31 16225444 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 16225444 core:LandBuildings 2025-12-31 16225444 core:PlantMachinery 2025-12-31 16225444 core:Vehicles 2025-12-31 16225444 core:FurnitureFittings 2025-12-31 16225444 core:OfficeEquipment 2025-12-31 16225444 core:AfterOneYear 2025-12-31 16225444 core:WithinOneYear 2025-12-31 16225444 core:ListedExchangeTraded 2025-12-31 16225444 core:UnlistedNon-exchangeTraded 2025-12-31 16225444 core:ShareCapital 2025-12-31 16225444 core:SharePremium 2025-12-31 16225444 core:RevaluationReserve 2025-12-31 16225444 core:OtherReservesSubtotal 2025-12-31 16225444 core:RetainedEarningsAccumulatedLosses 2025-12-31 16225444 core:NetGoodwill 2025-02-02 16225444 core:IntangibleAssetsOtherThanGoodwill 2025-02-02 16225444 core:LandBuildings 2025-02-02 16225444 core:PlantMachinery 2025-02-02 16225444 core:Vehicles 2025-02-02 16225444 core:FurnitureFittings 2025-02-02 16225444 core:OfficeEquipment 2025-02-02 16225444 core:AfterOneYear 2025-02-02 16225444 core:WithinOneYear 2025-02-02 16225444 core:ListedExchangeTraded 2025-02-02 16225444 core:UnlistedNon-exchangeTraded 2025-02-02 16225444 core:ShareCapital 2025-02-02 16225444 core:SharePremium 2025-02-02 16225444 core:RevaluationReserve 2025-02-02 16225444 core:OtherReservesSubtotal 2025-02-02 16225444 core:RetainedEarningsAccumulatedLosses 2025-02-02 16225444 core:NetGoodwill 2025-02-01 16225444 core:IntangibleAssetsOtherThanGoodwill 2025-02-01 16225444 core:LandBuildings 2025-02-01 16225444 core:PlantMachinery 2025-02-01 16225444 core:Vehicles 2025-02-01 16225444 core:FurnitureFittings 2025-02-01 16225444 core:OfficeEquipment 2025-02-01 16225444 core:AfterOneYear 2025-02-01 16225444 core:WithinOneYear 2025-02-01 16225444 core:ListedExchangeTraded 2025-02-01 16225444 core:UnlistedNon-exchangeTraded 2025-02-01 16225444 core:ShareCapital 2025-02-01 16225444 core:SharePremium 2025-02-01 16225444 core:RevaluationReserve 2025-02-01 16225444 core:OtherReservesSubtotal 2025-02-01 16225444 core:RetainedEarningsAccumulatedLosses 2025-02-01 16225444 core:AfterOneYear 2025-02-03 2025-12-31 16225444 core:WithinOneYear 2025-02-03 2025-12-31 16225444 core:Non-currentFinancialInstruments core:CostValuation 2025-02-03 2025-12-31 16225444 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-03 2025-12-31 16225444 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-03 2025-12-31 16225444 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-03 2025-12-31 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THE GIGGLING PIG LTD

Registered Number
16225444
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

THE GIGGLING PIG LTD
Company Information
for the period from 3 February 2025 to 31 December 2025

Director | GREENWAY, Shelly

Registered Address | 40 Downs Cote Park
| Bristol
| BS9 3JT

Registered Number | 16225444 (England and Wales)

THE GIGGLING PIG LTD
Balance Sheet as at
31 December 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 |  |  | 8,313
Tangible assets | 4 |  |  | 6,438
|  |  |  | 14,751
Current assets |  |  |  |
Stocks | 5 | 450 |  |
Debtors |  | 13,603 |  |
Cash at bank and on hand |  | 10,209 |  |
|  | 24,262 |  |
Creditors amounts falling due within one year | 6 | (55,029) |  |
Net current assets (liabilities) |  |  |  | (30,767)
Total assets less current liabilities |  |  |  | (16,016)
Creditors amounts falling due after one year | 7 |  |  | (43,202)
Net assets |  |  |  | (59,218)
Capital and reserves |  |  |  |
Called up share capital |  |  |  | (1)
Profit and loss account |  |  |  | (59,217)
Shareholders' funds |  |  |  | (59,218)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 May 2026, and are signed on its behalf by:
GREENWAY, Shelly Director Registered Company No. 16225444

THE GIGGLING PIG LTD
Notes to the Financial Statements
for the period ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | 20 |  | -
| Office Equipment | - |  | 3

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2. | Average number of employees
--- | ---
| Average of 18 Part time Employees over 2 Sites.

|  | 2025
| Average number of employees during the year | 18

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 9,975 |  | 9,975
| At 31 December 25 | 9,975 |  | 9,975
| Amortisation and impairment
| Charge for year | 1,662 |  | 1,662
| At 31 December 25 | 1,662 |  | 1,662
| Net book value
| At 31 December 25 | 8,313 |  | 8,313
| At 02 February 25 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| Additions | 4,408 |  | 2,654 |  | 7,062
| At 31 December 25 | 4,408 |  | 2,654 |  | 7,062
| Depreciation and impairment
| Charge for year | 336 |  | 288 |  | 624
| At 31 December 25 | 336 |  | 288 |  | 624
| Net book value
| At 31 December 25 | 4,072 |  | 2,366 |  | 6,438
| At 02 February 25 | - |  | - |  | -

5. | Stocks
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other stocks | 450
| Total | 450

6. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 7,160
| Bank borrowings and overdrafts | 3,154
| Taxation and social security | 92
| Other creditors | 30,225
| Accrued liabilities and deferred income | 14,398
| Total | 55,029

7. | Creditors: amounts due after one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Bank borrowings and overdrafts | 43,202
| Total | 43,202