REGISTERED NUMBER: 03262295 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

P.I.G.I. LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C D Bentley

REGISTERED OFFICE:

Unit 2 E

Little London Road

Sheffield

S8 0UJ

REGISTERED NUMBER:

03262295 (England and Wales)

ACCOUNTANTS:

Jones Francis Limited

400-402 Richmond Road

Sheffield

South Yorkshire

S13 8LZ

FIXED ASSETS

Investments

4

66,313

55,255

CURRENT ASSETS

Debtors

5

1,513

5,531

Cash at bank

928

270

2,441

5,801

CREDITORS

Amounts falling due within one year

6

26,030

27,443

NET CURRENT LIABILITIES

(23,589

)

(21,642

)

TOTAL ASSETS LESS CURRENT LIABILITIES

42,724

33,613

CREDITORS

Amounts falling due after more than one year

7

-

(4,409

)

PROVISIONS FOR LIABILITIES

(3,968

)

(1,312

)

NET ASSETS

38,756

27,892

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

8

11,905

3,936

Retained earnings

26,849

23,954

38,756

27,892

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

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 22 October 2026 and were signed by:

C D Bentley - Director

1.	STATUTORY INFORMATION

P.i.g.i. 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

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

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2025

55,255

Additions

1,432

Disposals

(999

)

Revaluations

10,625

At 30 April 2026

66,313

NET BOOK VALUE

At 30 April 2026

66,313

At 30 April 2025

55,255

Cost or valuation at 30 April 2026 is represented by:

Other

investments

£

Valuation in 2023

(2,667

)

Valuation in 2024

7,267

Valuation in 2025

648

Valuation in 2026

10,625

Cost

50,440

66,313

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

1,513

5,531

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

4,409

10,397

Trade creditors

436

5,278

Taxation and social security

1,003

905

Other creditors

20,182

10,863

26,030

27,443

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

-

4,409

8.

RESERVES

Fair

value

reserve

£

At 1 May 2025

3,936

Fair value movement

7,969

At 30 April 2026

11,905

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C D Bentley.