Registered number
08166003
The Dark Blue Pig Limited
Unaudited Filleted Accounts
30 November 2025

The Dark Blue Pig Limited
Registered number: | 08166003
Balance Sheet
as at 30 November 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 5 |  |  | 52,568 |  |  | 75,317
Investments | 6 |  |  | 149,269 |  |  | 124,269
|  |  |  | 201,837 |  |  | 199,586
Current assets
Stocks |  |  | 21,000 |  |  | 26,000
Debtors | 7 |  | 443,123 |  |  | 217,481
Cash at bank and in hand |  |  | 340,911 |  |  | 407,795
|  |  | 805,034 |  |  | 651,276
Creditors: amounts falling due within one year | 8 |  | (282,675) |  |  | (276,821)
Net current assets |  |  |  | 522,359 |  |  | 374,455
Total assets less current liabilities |  |  |  | 724,196 |  |  | 574,041
Creditors: amounts falling due after more than one year | 9 |  |  | (13,119) |  |  | (16,433)
Provisions for liabilities |  |  |  | (11,461) |  |  | (16,779)
Net assets |  |  |  | 699,616 |  |  | 540,829
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 699,516 |  |  | 540,729
Shareholders' funds |  |  |  | 699,616 |  |  | 540,829
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ms P A Farrow
Director
Approved by the board on 25 August 2026

The Dark Blue Pig Limited
Notes to the Accounts
for the year ended 30 November 2025
1 | Statement of compliance
| The Dark Blue Pig Limited is a private company limited by shares, incorporated in England and Wales. The company's registered number is 08166003. The address of its registered office is The White Rabbit, 21 Friars Entry, Oxford, United Kingdom, OX1 2BY.
2 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| The principal activity of the company is the operation of a public house, including the sale of bar stock, food, and related services. Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
3 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 36 |  | 35
4 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 December 2024 | 18,788
| At 30 November 2025 | 18,788
| Amortisation
| At 1 December 2024 | 18,788
| At 30 November 2025 | 18,788
| Net book value
| At 30 November 2025 | -
| Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
5 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 December 2024 | 5,527 |  | 169,168 |  | 98,588 |  | 273,283
| Additions | - |  | 11,560 |  | - |  | 11,560
| Disposals | - |  | (9,468) |  | - |  | (9,468)
| At 30 November 2025 | 5,527 |  | 171,260 |  | 98,588 |  | 275,375
| Depreciation
| At 1 December 2024 | 5,527 |  | 125,157 |  | 67,282 |  | 197,966
| Charge for the year | - |  | 24,493 |  | 9,602 |  | 34,095
| On disposals | - |  | (9,254) |  | - |  | (9,254)
| At 30 November 2025 | 5,527 |  | 140,396 |  | 76,884 |  | 222,807
| Net book value
| At 30 November 2025 | - |  | 30,864 |  | 21,704 |  | 52,568
| At 30 November 2024 | - |  | 44,011 |  | 31,306 |  | 75,317
6 | Investments
Other
investments
£
| Cost
| At 1 December 2024 | 124,269
| Additions | 25,000
| At 30 November 2025 | 149,269
7 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 36,797 |  | 39,117
| Director's loan account |  |  |  |  | 62,520 |  | 63,288
| Other debtors | 343,806 |  | 115,076
|  |  |  |  |  | 443,123 |  | 217,481
8 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Obligations under finance lease and hire purchase contracts | 3,314 |  | 3,314
| Trade creditors | 41,051 |  | 42,129
| Director's loan account |  |  |  |  | 2,498 |  | 2,000
| Taxation and social security costs | 213,071 |  | 194,141
| Other creditors | 22,741 |  | 35,237
|  |  |  |  |  | 282,675 |  | 276,821
9 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Obligations under finance lease and hire purchase contracts | 13,119 |  | 16,433
10 | Loans to directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| Ms P A Farrow
| [Loan] | 1,478 |  | - |  | (1,478) |  | -
| Mr E Whinney
| [Loan] | 61,810 |  | 710 |  | - |  | 62,520
|  | 63,288 |  | 710 |  | (1,478) |  | 62,520

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