1 July 2025 false No description of principal activity Taxfiler 2024.6 08102407business:PrivateLimitedCompanyLtd2025-07-012026-06-30 081024072025-06-30 081024072025-07-012026-06-30 08102407business:AuditExemptWithAccountantsReport2025-07-012026-06-30 08102407business:FilletedAccounts2025-07-012026-06-30 081024072026-06-30 081024072025-06-30 08102407core:WithinOneYear2026-06-30 08102407core:WithinOneYear2025-06-30 08102407core:ShareCapitalcore:PreviouslyStatedAmount2026-06-30 08102407core:ShareCapitalcore:PreviouslyStatedAmount2025-06-30 08102407core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-06-30 08102407core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-06-30 08102407core:PreviouslyStatedAmount2026-06-30 08102407core:PreviouslyStatedAmount2025-06-30 08102407business:SmallEntities2025-07-012026-06-30 08102407business:Director12025-07-012026-06-30 08102407countries:EnglandWales2025-07-012026-06-30 08102407business:RegisteredOffice2025-07-012026-06-30 08102407core:IntangibleAssetsOtherThanGoodwill2025-06-30 08102407core:IntangibleAssetsOtherThanGoodwill2026-06-30 08102407core:IntangibleAssetsOtherThanGoodwill2025-07-012026-06-30 08102407core:AcceleratedTaxDepreciationDeferredTax2026-06-30 08102407core:AcceleratedTaxDepreciationDeferredTax2025-06-30 081024072024-07-012025-06-30 iso4217:GBP xbrli:pure
Company Registration No. 08102407 (England and Wales)
Pudding & Pie Ltd. Unaudited accounts for the year ended 30 June 2026
Pudding & Pie Ltd. Statement of financial position as at 30 June 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
865 
1,730 
Current assets
Debtors
3,614 
- 
Cash at bank and in hand
13,382 
1,941 
16,996 
1,941 
Creditors: amounts falling due within one year
(16,724)
(3,471)
Net current assets/(liabilities)
272 
(1,530)
Total assets less current liabilities
1,137 
200 
Provisions for liabilities
Deferred tax
(164)
- 
Net assets
973 
200 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
873 
100 
Shareholders' funds
973 
200 
For the year ending 30 June 2026 the company was entitled to exemption from audit 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 October 2026 and were signed on its behalf by
Nicola Talbot Director Company Registration No. 08102407
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Pudding & Pie Ltd. Notes to the Accounts for the year ended 30 June 2026
1
Statutory information
Pudding & Pie Ltd. is a private company, limited by shares, registered in England and Wales, registration number 08102407. The registered office is 173 Jockey Road, Sutton Coldfield, West Midlands, B73 5PL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. The amortisation will be 3 years deduction.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 July 2025
2,595 
At 30 June 2026
2,595 
Amortisation
At 1 July 2025
865 
Charge for the year
865 
At 30 June 2026
1,730 
Net book value
At 30 June 2026
865 
At 30 June 2025
1,730 
- 3 -
Pudding & Pie Ltd. Notes to the Accounts for the year ended 30 June 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,761 
- 
Accrued income and prepayments
853 
- 
3,614 
- 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
4,379 
- 
Trade creditors
(100)
- 
Taxes and social security
3,243 
2,463 
Other creditors
(280)
2,049 
Loans from directors
8,882 
(2,241)
Accruals
600 
1,200 
16,724 
3,471 
7
Deferred taxation
2026 
2025 
£ 
£ 
Accelerated capital allowances
164 
- 
2026 
2025 
£ 
£ 
Charged to the profit and loss account
164 
- 
Provision at end of year
164 
- 
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
- 4 -