Notes to the financial statements:

1. Average number of employees

   During the year the average number of employees, including directors, was 2 (2025: 1).

PIENO CONSULTANCY LTD (15588962) is a private company limited by shares incorporated in England and Wales. The registered office address is Palm House, 14 Ashton Drive, Nelson, BB9 0UA, United Kingdom.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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 their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with micro-entity provisions and with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies' regime. The income statement has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.