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REGISTERED NUMBER: 14012648 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PIGRO.AI LIMITED

PIGRO.AI LIMITED (REGISTERED NUMBER: 14012648)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Report of the Director | 2 |

Income Statement | 3 |

Balance Sheet | 4 |

Notes to the Financial Statements | 5 |

PIGRO.AI LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | G Maggiolo

| REGISTERED OFFICE: | 38 Craven Street

| London

| WC2N 5NG

| REGISTERED NUMBER: | 14012648 (England and Wales)

| ACCOUNTANTS: | B&P Tax Legal Finance LLP

| 38 Craven Street

| London

| WC2N 5NG

PIGRO.AI LIMITED (REGISTERED NUMBER: 14012648)

REPORT OF THE DIRECTOR

FOR THE YEAR ENDED 31 MARCH 2025

The director presents his report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of business and domestic software development.

DIRECTOR

G Maggiolo held office during the whole of the period from 1 April 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

G Maggiolo - Director

9 March 2026

PIGRO.AI LIMITED (REGISTERED NUMBER: 14012648)

INCOME STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| as restated |

| Notes | £ | £ |

TURNOVER | 525 |  | - |  |

Administrative expenses | (2,686 | ) | (104 | ) |

OPERATING LOSS and |

LOSS BEFORE TAXATION | (2,161 | ) | (104 | ) |

Tax on loss | - |  | - |  |

LOSS FOR THE FINANCIAL YEAR | (2,161 | ) | (104 | ) |

PIGRO.AI LIMITED (REGISTERED NUMBER: 14012648)

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| as restated |

| Notes | £ | £ |

CURRENT ASSETS

Cash at bank and in hand | 576 |  | 86 |  |

CREDITORS

Amounts falling due within one year | 5 | (2,755 | ) | (104 | ) |

NET CURRENT LIABILITIES | (2,179 | ) | (18 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (2,179 | ) | (18 | ) |

CAPITAL AND RESERVES

Called up share capital | 86 |  | 86 |  |

Retained earnings | (2,265 | ) | (104 | ) |

(2,179 | ) | (18 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 9 March 2026 and were signed by:

G Maggiolo - Director

PIGRO.AI LIMITED (REGISTERED NUMBER: 14012648)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Pigro.ai Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Financial instruments

| An entity recognizes a financial asset or a financial liability only when the entity becomes a party to the contractual provisions of the instrument.

| Financial Assets

| The company's financial assets comprise basic financial instruments, being cash at bank and in hand which are measured at transaction price.

| Financial Liabilities

| The company's financial liabilities comprise basic financial liabilities, being trade creditors, accruals and loan from the shareholders.

| These are initially recognised at transaction price and subsequently measured at amortised cost.

| The company has not entered into any complex or derivate financial instruments

| Foreign Currencies

| Monetary assets and liabilities denominated in foreign currencies are translated at the closing rate. Transactions in foreign currencies are translated at the exchange rate on the transaction date. Translation differences are recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

PIGRO.AI LIMITED (REGISTERED NUMBER: 14012648)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| The director has resolved that the company will cease trading during the year ending 31 March 2026 and intends to apply for voluntary strike-off once all liabilities have been settled.

| The financial statements have been prepared on a going concern basis as, at the date of approval, the director considers that the company will be able to settle its liabilities as they fall due and no formal liquidation has been initiated.

| Accordingly, the financial statements do not include any adjustments that would arise if the company were unable to continue as a going concern.

| The shareholders have confirmed that they will continue to provide the financial resources necessary for

| the company to meet its financial commitments as they fall due for at least twelve months from the date

| of approval of these financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | PRIOR YEAR ADJUSTMENT

| During the reporting period one of the Company's Shareholders disclosed new transactions related to the previous Financial Years that were not accounted in the years in which they incurred.

| These transactions mainly consist in overhead costs of low amount.

| The restated reports for the Financial Year ending on 31st March 2024 reflect the effect of the above transactions.

| Account |  | Account Type |  | 2024-Original |  | 2024-Restated |  |

| Revolut Business - GBP |  | Bank |  | Nil |  | (£22.68 | ) |

| Cash |  | Current asset |  | Nil |  | £86.00 |  |

| Other debtors |  | Current asset |  | £86 |  | Nil |  |

| Shareholder Loan |  | Current Liability |  | Nil |  | (£81.00 | ) |

| Capital-Ordinary shares |  | Equity |  | (£86.00 | ) | (£86.00 | ) |

| Retained earnings |  | Equirt |  | Nil |  | Nil |  |

| Realised currency gains |  | Expense |  | Nil |  | £0.09 |  |

| Bank fees |  | Overhead |  | Nil |  | £75 |  |

| It Software and consumables |  | Overhead |  | Nil |  | £28.59 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| as restated |

£ | £ |

| Bank loans and overdrafts | - |  | 23 |  |

| Trade creditors | 54 |  | - |  |

| Other creditors | 2,701 |  | 81 |  |

2,755 |  | 104 |  |

6. | ULTIMATE CONTROLLING PARTY

| The controlling party is Nicolo' Magnanini.