PINCERNA LIMITED

Company Registration Number: SC244795

Unaudited Micro-Entity Accounts

For the period 1 April 2025 to 31 March 2026

Balance Sheet as at 31 March 2026

Items	£	£
	31 March 2026	31 March 2025
Called up share capital not paid	2	2
Fixed Assets
Tangible assets	172550	177110
Total Fixed Assets	172550	177110

Current assets	66535	72846

Creditors: amounts falling due within one year	(69453)	(69273)
Net current assets (liabilities)	(2918)	3573
Total Assets Less Current Liabilities	169634	180685
Creditors: amounts falling due after more than one year	0	0
Net Assets	169634	180685

Capital and Reserves
Total Capital and Reserves	169634	180685

For the period 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 accounts for the period in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have elected not to deliver a copy of the profit and loss account to the Registrar of Companies, as permitted by section 444 of the Companies Act 2006.

Notes to the Accounts

1. Basis of Preparation
These financial statements have been prepared in accordance with the provisions of FRS 105, the Financial Reporting Standard applicable to the Micro-entities Regime, and the micro-entity provisions of the Companies Act 2006.

2. Statutory Information
PINCERNA LIMITED is a private company, limited by shares, registered in Scotland. The company's registered office is 4 Dee Place, Aberdeen, AB11 6EF, United Kingdom.

3. Average Number of Employees
The average number of employees during the period was 0.