Company Registration No. 14641889 (England and Wales)
The Original Pasty House Limited
Unaudited accounts
for the year ended 31 March 2026
The Original Pasty House Limited
Unaudited accounts
Contents
The Original Pasty House Limited
Company Information
for the year ended 31 March 2026
Director
Alexander John Fraser
Company Number
14641889 (England and Wales)
Registered Office
Rowden House
Brentor
Tavistock
PL19 0NG
England
Accountants
AG Accountancy Ltd
Coombe Mill Farm
Pillaton
Saltash
Cornwall
PL12 5AN
The Original Pasty House Limited
Statement of financial position
as at 31 March 2026
Intangible assets
112,546
126,398
Tangible assets
242,892
280,360
Cash at bank and in hand
38,611
26,911
Creditors: amounts falling due within one year
(1,466,586)
(1,156,869)
Net current liabilities
(1,321,608)
(882,646)
Total assets less current liabilities
(965,970)
(475,688)
Provisions for liabilities
Net liabilities
(1,001,184)
(475,688)
Called up share capital
1
1
Profit and loss account
(1,001,185)
(475,689)
Shareholders' funds
(1,001,184)
(475,688)
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2026 and were signed on its behalf by
Alexander John Fraser
Director
Company Registration No. 14641889
The Original Pasty House Limited
Notes to the Accounts
for the year ended 31 March 2026
The Original Pasty House Limited is a private company, limited by shares, registered in England and Wales, registration number 14641889. The registered office is Rowden House, Brentor, Tavistock, PL19 0NG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Stock has been valued at the lower of cost of the raw materials and net realisable value.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Intangible fixed assets (including purchased goodwill) are included at cost less accumulated amortisation. It is amortised to profit and loss account over its estimated economic life of 10 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Reducing Balance
Plant & machinery
20% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
33% Reducing Balance
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The Original Pasty House Limited
Notes to the Accounts
for the year ended 31 March 2026
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised at point of sale within in retail premises or at delivery.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
4
Intangible fixed assets
Goodwill
Other
Total
At 1 April 2025
157,897
-
157,897
At 31 March 2026
157,897
2,907
160,804
At 1 April 2025
31,499
-
31,499
Charge for the year
15,790
969
16,759
At 31 March 2026
47,289
969
48,258
At 31 March 2026
110,608
1,938
112,546
At 31 March 2025
126,398
-
126,398
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2025
141,033
197,441
34,559
10,157
9,019
392,209
Additions
-
4,546
-
7,429
1,313
13,288
Disposals
-
(2,500)
-
-
-
(2,500)
At 31 March 2026
141,033
199,487
34,559
17,586
10,332
402,997
At 1 April 2025
26,796
64,737
11,846
3,635
4,835
111,849
Charge for the year
11,424
27,050
5,678
2,790
1,814
48,756
On disposals
-
(500)
-
-
-
(500)
At 31 March 2026
38,220
91,287
17,524
6,425
6,649
160,105
At 31 March 2026
102,813
108,200
17,035
11,161
3,683
242,892
At 31 March 2025
114,237
132,704
22,713
6,522
4,184
280,360
The Original Pasty House Limited
Notes to the Accounts
for the year ended 31 March 2026
6
Investments
Subsidiary undertakings
Valuation at 1 April 2025
200
Valuation at 31 March 2026
200
Amounts falling due within one year
Deferred tax asset
-
133,248
Accrued income and prepayments
51,569
36,181
Other debtors
35,763
55,826
8
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
-
739
Trade creditors
99,183
103,289
Amounts owed to group undertakings and other participating interests
1,313,770
1,009,570
Taxes and social security
20,807
12,839
Other creditors
2,479
2,915
Loans from directors
1,035
723
9
Transactions with related parties
At the end of the year 31st March 2026, the company owed £1,313,770 to its parent company, M&M Fraser Ltd (Company No. 15524580). This loan is interest-free and repayable on demand.
Parent Company: M&M Fraser Ltd (Company No. 15524580), Rowden House, Brentor, Tavistock, Devon, PL19 0Ng
11
Average number of employees
During the year the average number of employees was 66 (2025: 82).