The Dark Blue Pig Limited - Filleted accounts

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