The Pig & Pastry LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC336909

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		472,167		24,191

			472,167		24,191
CURRENT ASSETS
Stocks	5	3,244		2,857
Debtors	6	38,387		8,250
Cash at bank and in hand		30,017		7,157

		71,648		18,264
Creditors: Amounts Falling Due Within One Year	7	(19,299 )		(26,419 )

NET CURRENT ASSETS (LIABILITIES)			52,349		(8,155 )

TOTAL ASSETS LESS CURRENT LIABILITIES			524,516		16,036

Creditors: Amounts Falling Due After More Than One Year	8		-		(313 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			524,516		15,723

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		500,000		-
Other amounts		24,516		15,723

			524,516		15,723

			524,516		15,723

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			524,516		15,723

			524,516		15,723

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The Pig & Pastry LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

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

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mrs Julia Holding

Designated Member

28th September 2026

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

1. General Information

The Pig & Pastry LLP is a limited liability partnership, incorporated in England & Wales, registered number OC336909 . The Registered Office is 35 Bishopthorpe Road, York, YO23 1DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	not depreciated
Leasehold	10%
Fixtures & Fittings	15%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 13 (2025: 11)

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The Pig & Pastry LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	-	6,809	83,191	90,000
Additions	449,626	-	2,648	452,274

As at 31 March 2026	449,626	6,809	85,839	542,274

Depreciation
As at 1 April 2025	-	4,086	61,723	65,809
Provided during the period	-	681	3,617	4,298

As at 31 March 2026	-	4,767	65,340	70,107

Net Book Value
As at 31 March 2026	449,626	2,042	20,499	472,167

As at 1 April 2025	-	2,723	21,468	24,191

5. Stocks

	2026	2025
	£	£
Stock	3,244	2,857

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	38,387	8,250

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	9,101	8,053
Bank loans and overdrafts	365	2,232
Other creditors	5,778	6,307
Taxation and social security	4,055	9,827

	19,299	26,419

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other loans	-	313

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