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REGISTERED NUMBER: 07813493 (England and Wales)

| ABRIDGED UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| PIGNA LIMITED |

| PIGNA LIMITED (REGISTERED NUMBER: 07813493) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| PIGNA LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | Ms Federica De Leva

| REGISTERED OFFICE: | c/o Michael Filiou Ltd

| Salisbury House

| 81 High Street

| Potters Bar

| Hertfordshire

| EN6 5AS

| REGISTERED NUMBER: | 07813493 (England and Wales)

| ACCOUNTANTS: | Michael Filiou Ltd

| Chartered Certified Accountants

| www.michaelfiliou.com

| Salisbury House

| 81 High Street

| Potters Bar

| Hertfordshire

| EN6 5AS

| PIGNA LIMITED (REGISTERED NUMBER: 07813493) |

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 751 |  | 751 |  |

CURRENT ASSETS

Debtors | 46,870 |  | 46,539 |  |

Cash at bank and in hand | 92,635 |  | 84,788 |  |

139,505 |  | 131,327 |  |

CREDITORS

Amounts falling due within one year | 99,138 |  | 95,951 |  |

NET CURRENT ASSETS | 40,367 |  | 35,376 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 41,118 |  | 36,127 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | 41,018 |  | 36,027 |  |

SHAREHOLDERS' FUNDS | 41,118 |  | 36,127 |  |

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

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

The director acknowledges her 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.

| PIGNA LIMITED (REGISTERED NUMBER: 07813493) |

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued

31 DECEMBER 2025

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

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 June 2026 and were signed by:

Ms Federica De Leva - Director

| PIGNA LIMITED (REGISTERED NUMBER: 07813493) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Pigna 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about Pigna Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 statement of financial position date.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| PIGNA LIMITED (REGISTERED NUMBER: 07813493) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 751 |  |

| NET BOOK VALUE

| At 31 December 2025 | 751 |  |

| At 31 December 2024 | 751 |  |

| The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

| Lidia G&M Limited

| Registered office: C/O Michael Filiou Ltd, Salisbury House, 81 High Street, Potters Bar, Hertfordshire EN6 5AS

| Nature of business: Architectural consultancy services

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| GBPA (UK) Ltd

| Registered office: C/O Michael Filiou Ltd, Salisbury House, 81 High Street, Potters Bar, Hertfordshire EN6 5AS

| Nature of business: Architectural practice

| %

| Class of shares: | holding |

| Ordinary | 75.00 |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

7. | RELATED PARTY DISCLOSURES

| Lidia G&M Limited

| As at the balance sheet date, the company was owed £10,012 (2024 - £10,024 from Lidia G&M Limited.

| Lidia G&M Limited is a wholly owned subsidiary of the company.

| GBPA (UK) Ltd

| As at the balance sheet date, the company was owed £2,304 (2024 - £2,304) from GBPA (UK) Ltd.

| GBPA (UK) Ltd is a 75% subsidiary of the company.

| PIGNA LIMITED (REGISTERED NUMBER: 07813493) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | ULTIMATE CONTROLLING PARTY

| There is no one single ultimate controlling party.