REGISTERED NUMBER: 14012648 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

PIGRO.AI LIMITED

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

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

The director presents his report with the financial statements of the company for the year ended 31 March 2026.

CESSATION OF TRADING

The company ceased trading on 31 March 2026.

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 2025 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

25 May 2026

TURNOVER

22

525

Administrative expenses

(1,986

)

(2,686

)

OPERATING LOSS and

LOSS BEFORE TAXATION

(1,964

)

(2,161

)

Tax on loss

-

-

LOSS FOR THE FINANCIAL YEAR

(1,964

)

(2,161

)

CURRENT ASSETS

Cash at bank and in hand

49

576

CREDITORS

Amounts falling due within one year

4

(4,192

)

(2,755

)

NET CURRENT LIABILITIES

(4,143

)

(2,179

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,143

)

(2,179

)

CAPITAL AND RESERVES

Called up share capital

86

86

Retained earnings

(4,229

)

(2,265

)

(4,143

)

(2,179

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 25 May 2026 and were signed by:

G Maggiolo - Director

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 company ceased trading on 31 March 2026 and the director intends to wind up the company. Accordingly, the financial statements have not been prepared on a going concern basis. Assets are stated at their estimated realisable values and liabilities include amounts necessary to settle all obligations.

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 period comprises current tax only. No corporation tax is payable for the year due to the loss incurred.

The company has prepared cessation accounts and does not recognise deferred tax.

Going concern

The company ceased trading on 31 March 2026 and the director intends to wind up the company. Accordingly, the financial statements have not been prepared on a going concern basis. Assets are stated at their estimated realisable values and liabilities include amounts necessary to settle all obligations.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

18

54

Other creditors

4,174

2,701

4,192

2,755

5.	ULTIMATE CONTROLLING PARTY

The controlling party is Nicolo' Magnanini.