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Registration number: 14221089

Three Pigs Pub Co Ltd
trading as The Three Little Pigs
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Three Pigs Pub Co Ltd
trading as The Three Little Pigs

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Three Pigs Pub Co Ltd
trading as The Three Little Pigs

Company Information

Director | Mrs S J Wonnacott

Registered office | C/o Wortham Jaques 130A High Street Crediton Devon EX17 3LQ

Accountants | Wortham Jaques Limited 130A High Street Crediton Devon EX17 3LQ

Three Pigs Pub Co Ltd
trading as The Three Little Pigs

(Registration number: 14221089)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 38,500 | 44,000
Tangible assets | 5 | 80,434 | 29,096
|  | 118,934 | 73,096
Current assets |  |  |
Stocks | 6 | 18,756 | 17,651
Debtors | 7 | 968 | 899
Cash at bank and in hand |  | 535,470 | 424,915
|  | 555,194 | 443,465
Creditors: Amounts falling due within one year | 8 | (185,264) | (198,931)
Net current assets |  | 369,930 | 244,534
Total assets less current liabilities |  | 488,864 | 317,630
Provisions for liabilities |  | (8,398) | (6,394)
Net assets |  | 480,466 | 311,236
Capital and reserves |  |  |
Retained earnings |  | 480,466 | 311,236
Shareholders' funds |  | 480,466 | 311,236

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 May 2026

......................................... Mrs S J Wonnacott Director

Three Pigs Pub Co Ltd
trading as The Three Little Pigs

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in United kingdom.

The address of its registered office is:
C/o Wortham Jaques
130A High Street
Crediton
Devon
EX17 3LQ
United Kingdom

These financial statements were authorised for issue by the director on 14 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Three Pigs Pub Co Ltd
trading as The Three Little Pigs

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Three Pigs Pub Co Ltd
trading as The Three Little Pigs

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 27 (2024 - 26).

Three Pigs Pub Co Ltd
trading as The Three Little Pigs

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 September 2024 | 55,000 | 55,000
At 31 August 2025 | 55,000 | 55,000
Amortisation
At 1 September 2024 | 11,000 | 11,000
Amortisation charge | 5,500 | 5,500
At 31 August 2025 | 16,500 | 16,500
Carrying amount
At 31 August 2025 | 38,500 | 38,500
At 31 August 2024 | 44,000 | 44,000

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 September 2024 | 42,459 | 42,459
Additions | 78,150 | 78,150
At 31 August 2025 | 120,609 | 120,609
Depreciation
At 1 September 2024 | 13,363 | 13,363
Charge for the year | 26,812 | 26,812
At 31 August 2025 | 40,175 | 40,175
Carrying amount
At 31 August 2025 | 80,434 | 80,434
At 31 August 2024 | 29,096 | 29,096

Three Pigs Pub Co Ltd
trading as The Three Little Pigs

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 18,756 | 17,651

7 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 968 | 899
| 968 | 899

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 23,561 | 22,952
Taxation and social security | 103,185 | 115,369
Accruals and deferred income | 3,686 | 2,960
Other creditors | 54,832 | 57,650
| 185,264 | 198,931

9 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Final dividend of £400.00 (2024 - £Nil) per ordinary share |  | 40,000 |  | -
Interim dividend of £Nil (2024 - £400.00) per ordinary share |  | - |  | 40,000
|  | 40,000 |  | 40,000

Recommended final dividends paid and not recognised in the accounts

The director is recommending the following final dividends:

£350.00 (2024 - £400.00) per each Ordinary £1 shares share totalling £35,000 (2024 - £40,000.00)

These dividends have not been accrued in the balance sheet.

Three Pigs Pub Co Ltd
trading as The Three Little Pigs

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

10 | Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 10,440 | 9,100

Dividends paid to the director

|  | 2025 £ |  | 2024 £
Mrs S J Wonnacott |  |  |  |
Dividends paid to director |  | 40,000 |  | 40,000