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Company No: 15881256 (England and Wales)

# MARK PINNEY STUDIO LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

MARK PINNEY STUDIO LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

MARK PINNEY STUDIO LTD

## COMPANY INFORMATION

For the financial year ended 31 March 2026
MARK PINNEY STUDIO LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2026

DIRECTORS | Elizabeth Louise Pinney
| Mark Stanley Edward Pinney

REGISTERED OFFICE | 1 Fore Street Avenue
| C/O Praxis
| London
| EC2Y 9DT
| United Kingdom

COMPANY NUMBER | 15881256 (England and Wales)

ACCOUNTANT | Praxis
| 1 Fore Street Avenue
| London
| EC2Y 9DT
| United Kingdom

MARK PINNEY STUDIO LTD

## BALANCE SHEET

As at 31 March 2026
MARK PINNEY STUDIO LTD

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 31.03.2026 |  | 31.03.2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 759 |  | 0
|  | 759 |  | 0
Current assets |  |  |  |
Debtors | 4 | 3,703 |  | 0
Cash at bank and in hand |  | 6,099 |  | 15,377
|  | 9,802 |  | 15,377
Creditors: amounts falling due within one year | 5 | ( 3,789) |  | ( 7,271)
Net current assets |  | 6,013 |  | 8,106
Total assets less current liabilities |  | 6,772 |  | 8,106
Net assets |  | 6,772 |  | 8,106
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 6,672 |  | 8,006
Total shareholders' funds |  | 6,772 |  | 8,106

For the financial 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.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Mark Pinney Studio Ltd (registered number: 15881256) were approved and authorised for issue by the Board of Directors on 13 August 2026. They were signed on its behalf by:

Elizabeth Louise Pinney Director |

MARK PINNEY STUDIO LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
MARK PINNEY STUDIO LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

Mark Pinney Studio Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 Fore Street Avenue, C/O Praxis, London, EC2Y 9DT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the Company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| Year ended 31.03.2026 |  | Period from 06.08.2024 to 31.03.2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2025 | 0 |  | 0
Additions | 799 |  | 799
At 31 March 2026 | 799 |  | 799
Accumulated depreciation |  |  |
At 01 April 2025 | 0 |  | 0
Charge for the financial year | 40 |  | 40
At 31 March 2026 | 40 |  | 40
Net book value |  |  |
At 31 March 2026 | 759 |  | 759
At 31 March 2025 | 0 |  | 0

#### 4. Debtors

| 31.03.2026 |  | 31.03.2025
| £ |  | £
Other debtors | 3,703 |  | 0

Included within other debtors at the year end is an amount owed from the director of £3,703. The balance accrues interest at HMRC official rates and is repayable within 9 months.

#### 5. Creditors: amounts falling due within one year

| 31.03.2026 |  | 31.03.2025
| £ |  | £
Taxation and social security | 789 |  | 2,997
Other creditors | 3,000 |  | 4,274
| 3,789 |  | 7,271

There are no amounts included above in respect of which any security has been given by the small entity.

#### 6. Called-up share capital

| 31.03.2026 |  | 31.03.2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Financial commitments

The Company had no material capital commitments at the year ended 31 March 2026.

#### 8. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the Company since the financial year.