NEW PIG LTD.

Company Registration Number:
SC141633 (Scotland)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

NEW PIG LTD.

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

NEW PIG LTD.

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 1,410,703 1,325,330
Total fixed assets: 1,410,703 1,325,330
Current assets
Stocks: 1,171,694 1,277,761
Debtors: 4 1,137,845 1,078,079
Cash at bank and in hand: 3,611,613 2,849,935
Investments: 5 0 2,751,000
Total current assets: 5,921,152 7,956,775
Creditors: amounts falling due within one year: 6 (699,768) (813,933)
Net current assets (liabilities): 5,221,384 7,142,842
Total assets less current liabilities: 6,632,087 8,468,172
Creditors: amounts falling due after more than one year: 7 (24,994) (32,838)
Provision for liabilities: (229,993) (225,091)
Total net assets (liabilities): 6,377,100 8,210,243
Capital and reserves
Called up share capital: 1,000 1,000
Profit and loss account: 6,376,100 8,209,243
Shareholders funds: 6,377,100 8,210,243

The notes form part of these financial statements

NEW PIG LTD.

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 03 March 2026
and signed on behalf of the board by:

Name: Mr Alastair McSkimming
Status: Director

The notes form part of these financial statements

NEW PIG LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

NEW PIG LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 36 36

NEW PIG LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 2,041,166
Additions 163,071
Disposals 0
Revaluations 0
At 31 December 2025 2,204,237
Depreciation
At 01 January 2025 715,836
Charge for year 77,698
At 31 December 2025 793,534
Net book value
At 31 December 2025 1,410,703
At 31 December 2024 1,325,330

NEW PIG LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 1,137,845 1,078,079

NEW PIG LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Current investments

Other investments: 2025 £nil 2024 £2,751,000

NEW PIG LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Creditors: amounts falling due within one year note

Trade creditors £87,247 Amounts owed to group undertakings £191,923 Corporation tax £157,606 Other taxes & social security £97,695 Other creditors £165,297 Total creditors due within one year £699,768

NEW PIG LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

7. Creditors: amounts falling due after more than one year note

Other creditors (lease creditors) £24,994

NEW PIG LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

8. Financial commitments

Deferred tax £229,993

NEW PIG LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

9. Related party transactions

Name of the related party: New Pendulum Corporation
Relationship:
Parent company
Description of the Transaction: New Pig Ltd is a wholly owned subsidiary of New Pendulum Corporation. Exemption is claimed from disclosure requirements of IFRS 102. During the year New Pendulum requested the transfer of our investment account. As such £2.8m was transferred from New Pig Ltd to New Pendulum
£
Balance at 01 January 2025 0
Balance at 31 December 2025 0
Name of the related party: Interpak Incorporated
Relationship:
Interpak is related but not wholly owned by New Pendulum
Description of the Transaction: During the year New Pig bought goods for resale from Interpak. Interpak is a US-based company but not a wholly owned subsidiary of New Pendulum. The value of goods purchased amounted to £54,943.
£
Balance at 01 January 2025 0
Balance at 31 December 2025 0