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Registered number: 14937462









CLUB PICKLE HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2025

 
CLUB PICKLE HOLDINGS LIMITED
REGISTERED NUMBER: 14937462

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
5,698
6,358

Tangible assets
 5 
-
20,000

Investments
 6 
100
100

  
5,798
26,458

Current assets
  

Debtors: amounts falling due within one year
 7 
528,950
120,353

Cash at bank and in hand
 8 
452
48,517

  
529,402
168,870

Creditors: amounts falling due within one year
 9 
(680,085)
(195,268)

Net current liabilities
  
 
 
(150,683)
 
 
(26,398)

Total assets less current liabilities
  
(144,885)
60

  

Net (liabilities)/assets
  
(144,885)
60


Capital and reserves
  

Called up share capital 
 10 
300
300

Profit and loss account
  
(145,185)
(240)

  
(144,885)
60


Page 1

 
CLUB PICKLE HOLDINGS LIMITED
REGISTERED NUMBER: 14937462
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 June 2026.




J J E E Eatherley
D E Speelman
Director
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
CLUB PICKLE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.


General information

Club Pickle Holdings Limited (14937462) is a private company limited by shares and registered in England & Wales.  The address of its registered office is Basement, 32 Woodstock Grove, London, W12 8LE.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company has reported a loss after tax for the year of £145,185 (2024: £240). The company had net liabities at the balance sheet date of £144,885 (2024: net assets: £60).  The Directors are continuing to support the business and are satisfied that the company has adequate resources to enable it to meet its obligations as they fall due for a period of at least 12 months from the approval of the financial statements.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
CLUB PICKLE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation will be provided when the asset is in use.


The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.9

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4

 
CLUB PICKLE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

4.


Intangible assets




Development expenditure

£



Cost


At 1 October 2024
6,598



At 30 September 2025

6,598



Amortisation


At 1 October 2024
240


Charge for the year on owned assets
660



At 30 September 2025

900



Net book value



At 30 September 2025
5,698



At 30 September 2024
6,358



Page 5

 
CLUB PICKLE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

5.


Tangible fixed assets





Freehold property
Long-term leasehold property
Total

£
£
£





At 1 October 2024
20,000
-
20,000


Transfers intra group
-
(20,000)
(20,000)


Transfers between classes
(20,000)
20,000
-



At 30 September 2025

-
-
-






Net book value



At 30 September 2025
-
-
-



At 30 September 2024
20,000
-
20,000

Page 6

 
CLUB PICKLE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

6.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2024
100



At 30 September 2025
100




Page 7

 
CLUB PICKLE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

7.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
516,031
107,281

Other debtors
12,919
13,072

528,950
120,353



8.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
452
48,517

452
48,517



9.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
26,752
5,268

Other creditors
650,000
190,000

Accruals and deferred income
3,333
-

680,085
195,268



10.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



300 (2024 - 300) Ordinary Shares shares of £1.00 each
300
300



11.


Related party transactions

At the balance sheet date, the company owed £650,000 (2024: £190,000) to Speelman Holdings Limited, a company wholly owned by D Speelman, who is also a director of the company. The balance is unsecured, interest-free, and repayable on demand.

 
Page 8