Piscera Consulting Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 11780676

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	733		1,289
Cash at bank and in hand		25,313		35,978

		26,046		37,267
Creditors: Amounts Falling Due Within One Year	6	(7,533 )		(19,575 )

NET CURRENT ASSETS (LIABILITIES)			18,513		17,692

TOTAL ASSETS LESS CURRENT LIABILITIES			18,513		17,692

NET ASSETS			18,513		17,692

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			18,413		17,592

SHAREHOLDERS' FUNDS			18,513		17,692

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account.

On behalf of the board

Dr R J Lilley

Director

26/10/2026

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

1. General Information

Piscera Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11780676 . The registered office is 4 Perrin Springs Lane, Frieth, Henley-On-Thames, Oxfordshire, RG9 6PD.

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. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services

provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair

value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of

completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The

stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff

rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue

is recognised only to the extent of the expenses recognised that it is probable will be recovered.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% straight line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was 1 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2025	817

As at 31 January 2026	817

Depreciation
As at 1 February 2025	817

As at 31 January 2026	817

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

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Piscera Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	733	1,289

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	7,533	19,575

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. Dividends

Dividends totalling £0 (2025 - £0) were paid in the in respect of shares held by the company's directors.

9. Ultimate controlling party

The ultimate controlling party is R J Lilley due to his ownership of the share capital.

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