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Registration number: 11305264

Tiny Pig Developments Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Tiny Pig Developments Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Tiny Pig Developments Limited

Company Information

Directors | M A Leitch J J B Leitch A B L Taylor J B J Leitch

Company secretary | A B L Taylor

Registered office | Suite A1 10 Duke Street Liverpool L1 5AS

Tiny Pig Developments Limited

(Registration number: 11305264)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 400,550 | 400,550
Current assets |  |  |
Cash at bank and in hand |  | 700 | 700
Creditors: Amounts falling due within one year | 5 | (400,550) | (400,550)
Net current liabilities |  | (399,850) | (399,850)
Net assets |  | 700 | 700
Capital and reserves |  |  |
Called up share capital | 6 | 700 | 700
Shareholders' funds |  | 700 | 700

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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 May 2026 and signed on its behalf by:

......................................... M A Leitch Director

Tiny Pig Developments Limited

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 England and Wales.

The address of its registered office is:
Suite A1
10 Duke Street
Liverpool
L1 5AS

These financial statements were authorised for issue by the Board on 26 May 2026.

2 | Accounting policies

Summary of significant accounting policies

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).

Going concern

The financial statements have been prepared on a going concern basis as the directors believe they can access funding to meet the liabilities of the company when they fall due.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Tiny Pig Developments Limited

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

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Tiny Pig Developments Limited

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

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 400,550 | 400,550

Subsidiaries | £
Cost
At 1 September 2024 | 400,550
Provision
Carrying amount
At 31 August 2025 | 400,550
At 31 August 2024 | 400,550

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | - | 400,000
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 400,000 | -
Other creditors |  | 550 | 550
|  | 400,550 | 400,550

The amount owed to the group undertaking is unsecured, interest free and repayable on demand.

Tiny Pig Developments Limited

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

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
300 A ordinary shares of £1 each | 300 | 300 | 300 | 300
295 B ordinary shares of £1 each | 295 | 295 | 295 | 295
35 C ordinary shares of £1 each | 35 | 35 | 35 | 35
35 D ordinary shares of £1 each | 35 | 35 | 35 | 35
35 E ordinary shares of £1 each | 35 | 35 | 35 | 35
| 700 | 700 | 700 | 700

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 400,000

The company repaid a loan to BH10 Limited on 21 July 2025. This loan was secured by way of a fixed and floating charge over all of the assets of the company. At the date of approval of these financial statements, this fixed and floating charge remained registered at Companies House pending completion of the formal release process. The directors are satisfied that no liability remains outstanding in respect of this facility and that the charge will be formally vacated in due course.

Tiny Pig Developments Limited

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

8 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of guarantees not included in the balance sheet is £Nil (2024 - £75,000). The company had given a guarantee over a bank loan made to its wholly owned subsidiary, Stiles Developments Limited, but this guarantee has been released during the year.