Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-302023-07-01falsetrueNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06771759 2023-07-01 2024-06-30 06771759 2022-07-01 2023-06-30 06771759 2024-06-30 06771759 2023-06-30 06771759 2022-07-01 06771759 c:Director1 2023-07-01 2024-06-30 06771759 c:RegisteredOffice 2023-07-01 2024-06-30 06771759 d:CurrentFinancialInstruments 2024-06-30 06771759 d:CurrentFinancialInstruments 2023-06-30 06771759 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 06771759 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 06771759 d:ShareCapital 2024-06-30 06771759 d:ShareCapital 2023-06-30 06771759 d:ShareCapital 2022-07-01 06771759 d:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 06771759 d:RetainedEarningsAccumulatedLosses 2024-06-30 06771759 d:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 06771759 d:RetainedEarningsAccumulatedLosses 2023-06-30 06771759 d:RetainedEarningsAccumulatedLosses 2022-07-01 06771759 c:OrdinaryShareClass1 2023-07-01 2024-06-30 06771759 c:OrdinaryShareClass1 2024-06-30 06771759 c:OrdinaryShareClass1 2023-06-30 06771759 c:FRS102 2023-07-01 2024-06-30 06771759 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 06771759 c:FullAccounts 2023-07-01 2024-06-30 06771759 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 06771759 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06771759









PINNOCKS LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
PINNOCKS LTD
 
 
COMPANY INFORMATION


Director
Steen Hvidt 




Registered number
06771759



Registered office
3rd Floor, Waverley House
7-12 Noel Street

London

W1F 8GQ




Accountants
Ecovis Wingrave Yeats UK Limited
Chartered Accountants

3rd Floor, Waverley House

7-12 Noel Street

London

W1F 8GQ





 
PINNOCKS LTD
 

CONTENTS



Page
Balance sheet
 
1
Statement of changes in equity
 
2
Notes to the financial statements
 
3 - 5


 
PINNOCKS LTD
REGISTERED NUMBER: 06771759

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
142,688
142,659

  
142,688
142,659

Creditors: amounts falling due within one year
 5 
(91,281)
(84,619)

Net current assets
  
 
 
51,407
 
 
58,040

Total assets less current liabilities
  
51,407
58,040

  

Net assets
  
51,407
58,040


Capital and reserves
  

Called up share capital 
 6 
2
2

Profit and loss account
  
51,405
58,038

  
51,407
58,040


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 March 2025.




Steen Hvidt
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
PINNOCKS LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 July 2022
2
62,238
62,240


Comprehensive income for the year

Loss for the year
-
(4,200)
(4,200)



At 1 July 2023
2
58,038
58,040


Comprehensive income for the year

Loss for the year
-
(6,633)
(6,633)


At 30 June 2024
2
51,405
51,407


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
PINNOCKS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Pinnocks Ltd is a private company, limited by shares, incorporated in England and Wales,
registration number 06771759. The registered office is 3rd Floor Waverley House, 7-12 Noel Street, London, United Kingdom, W1F 8GQ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Directors have an expectation that the company will have adequate resources to continue in
operational existence for the foreseeable future. The shareholders have indicated that they are
willing to support the company in order to meet its financial obligations as they fall due and the
directors are therefore satisfied that the statutory financial statements can be prepared under the
going concern assumption.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
PINNOCKS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.6

Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are  assessed at the end of each
reporting period for objective evidence of impairment. If objective evidence of impairment is found,
an impairment loss is recognised in the Profit and loss account.

For financial assets measured at amortised cost, the impairment loss is measured as the difference
between an asset's carrying amount and the present value of estimated cash flows discounted at the
asset's original effective interest rate. If a financial asset has a variable interest rate, the discount
rate for measuring any impairment loss is the current effective interest rate determined under the
contract


3.


Employees




The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
1
1

The director did not recieve any remuneration during the year.


4.


Debtors

2024
2023
£
£


Other debtors
113,465
113,465

Prepayments and accrued income
410
381

Tax recoverable
28,813
28,813

142,688
142,659


Page 4

 
PINNOCKS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to related party by common control
86,241
80,619

Accruals and deferred income
5,040
4,000

91,281
84,619



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1.00 each
2
2



7.


Related party transactions

During the year, the company's expenses were paid by a party related by common control. The total due to the related party is held on the balance sheet as a loan with no interest accruing. 

 
Page 5