2023-03-28 14764055 2024-06-30 14764055 2023-03-28 2024-06-30 14764055 uk-core:WithinOneYear 2024-06-30 14764055 uk-core:AfterOneYear 2024-06-30 14764055 uk-core:ShareCapital 2024-06-30 14764055 uk-core:RetainedEarningsAccumulatedLosses 2024-06-30 14764055 uk-bus:Director1 2023-03-28 2024-06-30 14764055 uk-core:NetGoodwill 2023-03-28 2024-06-30 14764055 uk-core:PlantMachinery 2023-03-28 2024-06-30 14764055 uk-core:CommercialMotorVehicles 2023-03-28 2024-06-30 14764055 uk-core:Goodwill 2023-03-28 2024-06-30 14764055 uk-core:Goodwill 2024-06-30 14764055 uk-core:PlantMachinery 2024-06-30 14764055 uk-core:CommercialMotorVehicles 2024-06-30 iso4217:GBP xbrli:pure 14764055 uk-bus:AuditExemptWithAccountantsReport 2023-03-28 2024-06-30 14764055 uk-bus:FRS102 2023-03-28 2024-06-30 14764055 uk-bus:FilletedAccounts 2023-03-28 2024-06-30 14764055 uk-bus:PrivateLimitedCompanyLtd 2023-03-28 2024-06-30
Pinnacle & Apex Developments Ltd
Registered Number:14764055
For the period ended 30 June 2024
England and Wales
Unaudited Financial Statements
2
For the period ended 30 June 2024
Pinnacle & Apex Developments Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
14764055
As at 30 June 2024
Pinnacle & Apex Developments Ltd
Statement of Financial Position
£
2024
Notes
Fixed assets
Intangible assets
5,400
2
Property, plant and equipment
12,560
3
17,960
Current assets
Trade and other receivables
11,431
4
Cash and cash equivalents
32,375
43,806
Trade and other payables: amounts falling due within one year
(30,841)
5
12,965
Net current assets
Total assets less current liabilities
30,925
Trade and other payables: amounts falling due after more than one
year
(7,901)
6
(2,387)
Provisions for liabilities
20,637
Net assets/liabilities
Capital and reserves
Called up share capital
100
Retained earnings
20,537
20,637
Shareholders' funds
For the period ended 30 June 2024 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 of its financial statements for the period ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
14764055
For the period ended 30 June 2024
Pinnacle & Apex Developments Ltd
Statement of Financial Position Continued
Ryan Seaman Director
These financial statements were approved and authorised for issue by the Board on 17 March 2025 and were signed by:
The notes form part of these financial statements
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5
For the period ended 30 June 2024
Pinnacle & Apex Developments Ltd
Notes to the Financial Statements
Statutory Information
Pinnacle & Apex Developments Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration
number 14764055.
Registered address:
18a Rother Court
Mangham Road
Parkgate
Rotherham
S62 6DR
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard
102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The
financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of 10 years.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
15% Reducing balance
25% Reducing balance
Motor Vehicles
2. Intangible fixed assets
Goodwill
Cost or valuation
£
Additions
6,000
At 30 June 2024
6,000
Amortisation
600
Charge for period
At 30 June 2024
600
Net book value
At 30 June 2024
5,400
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6
For the period ended 30 June 2024
Pinnacle & Apex Developments Ltd
Notes to the Financial Statements Continued
3. Property, plant and equipment
Total
Motor Vehicles
Plant and
Machinery
£
£
£
Cost or valuation
16,570
15,240
1,330
Additions
At 30 June 2024
1,330
15,240
16,570
Provision for depreciation and impairment
Charge for period
4,010
3,810
200
At 30 June 2024
4,010
3,810
200
At 30 June 2024
Net book value
1,130
11,430
12,560
4. Trade and other receivables
2024
£
Trade debtors
2,580
Other debtors
8,851
11,431
5. Trade and other payables: amounts falling due within one year
2024
£
Trade creditors
2,731
Taxation and social security
10,079
Other creditors
18,031
30,841
6. Trade and other payables: amounts falling due after more than one year
2024
£
Other creditors
7,901
7. Average number of persons employed
During the year the average number of employees was 2
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