Registration number: 12404821

Tiny Pig Property Management Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Tiny Pig Property Management Limited

Company Information

Directors

J J B Leitch M A Leitch J B J Leitch A B L Taylor

Company secretary

A B L Taylor

Registered office

Suite A1 10 Duke Street Liverpool L1 5AS

Tiny Pig Property Management Limited

(Registration number: 12404821)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,153	4,239
Current assets
Debtors	5	859,378	434,479
Cash at bank and in hand		79,505	56,762
		938,883	491,241
Creditors: Amounts falling due within one year	6	(855,005)	(382,517)
Net current assets		83,878	108,724
Total assets less current liabilities		86,031	112,963
Provisions for liabilities		(538)	(1,060)
Net assets		85,493	111,903
Capital and reserves
Called up share capital	7	2	2
Profit and loss account		85,491	111,901
Shareholders' funds		85,493	111,903

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 Property Management 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).

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

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:

Asset class	Depreciation method and rate
Office equipment	33.33% straight line
Fixtures and fittings	25% straight line
Motor vehicles	25% straight line

Trade debtors

Trade debtors are amounts due from customers for goods sold and services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price, 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.

Tiny Pig Property Management Limited

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

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.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price and shown at face value.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss.

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.

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 only 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.

Tiny Pig Property Management Limited

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

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 9).

Tiny Pig Property Management Limited

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

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost
At 1 September 2024	25,638	25,638
Additions	2,580	2,580
Disposals	(4,910)	(4,910)
At 31 August 2025	23,308	23,308
Depreciation
At 1 September 2024	21,399	21,399
Charge for the year	3,918	3,918
Eliminated on disposal	(4,162)	(4,162)
At 31 August 2025	21,155	21,155
Carrying amount
At 31 August 2025	2,153	2,153
At 31 August 2024	4,239	4,239

5

Debtors

Current	2025 £	2024 £
Trade debtors	815,342	58,928
Prepayments	4,315	3,293
Other debtors	39,721	372,258
	859,378	434,479

Tiny Pig Property Management Limited

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

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	354,350	-
Trade creditors		13,940	14,957
Taxation and social security		154,764	101,655
Accruals and deferred income		126,416	124,481
Other creditors		205,535	141,424
		855,005	382,517

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
2 ordinary shares of £1 each	2	2	2	2

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	354,350	-

The other borrowings are from companies under common control and are interest free and repayable on demand.

9	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	13,166	6,583
Later than one year and not later than five years	12,069	12,069
	25,235	18,652

Tiny Pig Property Management Limited

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

The amount of non-cancellable operating lease payments recognised as an expense during the year was £14,264 (2024 - £6,678).

Tiny Pig Property Management Limited

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

10	Related party transactions

Transactions with directors

2025	At 1 September 2024 £	Advances to director £	Repayments by director £	At 31 August 2025 £
Loans provided to directors	786	12,472	(2,007)	11,251

2024	At 1 September 2023 £	Advances to director £	Repayments by director £	At 31 August 2024 £
Loans provided to directors	3,463	789	(3,466)	786

Interest of 3% per annum is charged on the loan to the directors and the loan is repayable on demand