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COMPANY REGISTRATION NUMBER: SC808865

Pembra Ltd

Filleted Unaudited Financial Statements

30 April 2025

Pembra Ltd

Financial Statements

Year ended 30 April 2025

Contents | Page

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position and the notes to the financial statements | 2

Pembra Ltd

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Pembra Ltd

Year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pembra Ltd for the year ended 30 April 2025, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the director of Pembra Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of Pembra Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pembra Ltd and its director for our work or for this report.
It is your duty to ensure that Pembra Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pembra Ltd. You consider that Pembra Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Pembra Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
GARDNER & PARTNERS LTD Chartered Certified Accountants
9 Rosemount Place Aberdeen AB25 2UX
18 May 2026

Pembra Ltd

Statement of Financial Position

30 April 2025

| 2025
| £
Fixed assets | 18,561
| --------

Current assets | 1,084

Creditors: amounts falling due within one year | 17,063
| --------
Net current liabilities | ( 15,979)
| --------
Total assets less current liabilities | 2,582

Accruals and deferred income | 840
| -------
| 1,742
| -------

Capital and reserves | 1,742
| -------

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 18 May 2026 , and are signed on behalf of the board by:

Mrs N Leisk |
Director |

Company registration number: SC808865
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 66 Corndavon Terrace, Aberdeen, AB16 5PD.