ACCOUNTS - Final Accounts preparation

Registered number: 12837923

THREE LITTLE SUPERPIGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

THREE LITTLE SUPERPIGS LIMITED

REGISTERED NUMBER: 12837923

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£


Current assets
Stocks		547,609		541,439
Debtors: amounts falling due within one year	4	21		21
Cash at bank and in hand	5	102		100
		547,732		541,560
Creditors: amounts falling due within one year	6	(547,632)		(541,460)
Net current assets			100		100
Total assets less current liabilities			100		100

Net assets			100		100

Capital and reserves
Called up share capital	100	100
	100	100

The director considers 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 director acknowledges his 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 August 2026.

J Moroney

Director

The notes on pages 3 to 4 form part of these financial statements.

Page 1

THREE LITTLE SUPERPIGS LIMITED

REGISTERED NUMBER: 12837923

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 AUGUST 2025

Page 2

THREE LITTLE SUPERPIGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Three Little Superpigs Limited is a private company limited by shares and registered in England & Wales. The address of its registered office of business is Barnston House Beacon Lane, Heswall, Wirral, CH60 0EE.

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

Stocks

Stocks comprise TV production costs, which are recorded as a current asset net of the relevant tax credit. Production costs are amortised to the Statement of Income and Retained Earnings over the period in which rights to the relevant production are being exploited by the Company.

2.3

Debtors

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

2.4

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.

2.5

Creditors

Short term creditors are measured at the transaction price, less any impairment.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 2).

Debtors

					2025	2024
					£	£


Other debtors	21	21
	21	21

Page 3

THREE LITTLE SUPERPIGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	102	100
	102	100

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	8,029	4,341
Amounts owed to group undertakings	504,094	503,737
Other taxation and social security	28,382	28,382
Accruals and deferred income	7,127	5,000
	547,632	541,460

Amounts due to group undertakings were provided interest free and are repayable on demand.

Related party transactions

During the year, fees and recharges totalling NIL (2024: £6,752) were payable to a shareholder in the company. At the reporting date £436,495 (2024: £436,495) was payable to a shareholder in the company. All transactions were carried out at arms length.
During the year, advances totalling £567 (2024: £45,056) was received from a shareholder in the company. Also during the period payments totalling £210 were made in respect of the advances. At the reporting date £67,599 (2024: £67,242) was due in respect of these advances. The loan is repayable on demand and not interest bearing.

8.	Controlling party

Throughout the year, the ultimate parent undertaking was Fourth Wall Entertainment Limited. There was no ultimate controlling party throughout the year.

Page 4