Pinc Group Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 16133183

		31 December 2025
	Notes	£	£
FIXED ASSETS
Investment Properties	4		6,949

			6,949
CURRENT ASSETS
Cash at bank and in hand		44,981

		44,981
Creditors: Amounts Falling Due Within One Year	5	(53,440 )

NET CURRENT ASSETS (LIABILITIES)			(8,459 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,510 )

NET LIABILITIES			(1,510 )

CAPITAL AND RESERVES
Called up share capital	6		100
Income Statement			(1,610 )

SHAREHOLDERS' FUNDS			(1,510)

For the period ending 31 December 2025 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 in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Jonathan Lane

Director

17/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Pinc Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16133183 . The registered office is 91 Wellington Street, Luton, LU1 5AF.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis as the directors are satisfied that the company will have adequate resources to meet its liabilities to third parties as they fall due.

2.3. Significant judgements and estimations

In the application of the company's accounting policies, the director is required to make judgements, estimates and

assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The

estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual

results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are

recognised in the period in which the estimate is revised where the revision affects only that period or in the period of

the revision and future periods where the revision affects both current and future periods.

There are significant judgements and estimates involved in the preparation of the financial statements.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

2.5. Financial Instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and

non puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in

profit and loss.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 2

Page 3

Pinc Group Limited

Notes to the Financial Statements (continued)

For the Period 12 December 2024 to 31 December 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Cash and cash equivalents

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term

deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid

investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of

changes in value.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Investment Property

	31 December 2025
	£
Fair Value
As at 12 December 2024 and 31 December 2025	6,949

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	31 December 2025
	£
Cost	6,949

Investment property was valued on an open market basis on 31 December 2025 by the director of the company.

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Other creditors	53,440

6. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	100

7. Related Party Transactions

Included in other creditors due within one year is an amount of £52,600 due to the director of the company. The loan remains

interest free and repayable on demand.

Page 3