Pinney'S Building Services Ltd

Pinney'S Building Services Ltd
Contents Page
For the Period 08 August 2024 to 31 July 2025

Statement of financial position	1
Notes to the financial statements	2

Pinney'S Building Services Ltd
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £
Fixed assets
Intangible fixed assets	3	144,278
Tangible fixed assets	4	23,969
		168,247
Current assets
Cash at bank and in hand		25,746
Creditors: amount falling due within one year		(54,459)
Net current assets		(28,713)

Total assets less current liabilities		139,534
Creditors: amount falling due after more than one year		(152,030)
Net assets		(12,496)

Capital and reserves
Called up share capital		100
Profit and loss account		(12,596)
Shareholders' funds		(12,496)

For the period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 27 August 2025 and were signed by:

-------------------------------
Paul Andrew Pinney
Director

1

Pinney'S Building Services Ltd
Notes to the Abridged Financial Statements
For the Period 08 August 2024 to 31 July 2025

General Information

Pinney'S Building Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 15824977, registration address 10 Foxglove Drive, Trowbridge, Wiltshire, BA14 7SQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, 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:

Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	25% Reducing Balance

2.	Average number of employees Average number of employees during the period was 1.

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 08 August 2024	-	-
Additions	160,309	160,309
Disposals	-	-
At 31 July 2025	160,309	160,309
Amortisation
At 08 August 2024	-	-
Charge for period	16,031	16,031
On disposals	-	-
At 31 July 2025	16,031	16,031
Net book values
At 31 July 2025	144,278	144,278
At 07 August 2024	-	-

4.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 08 August 2024	-	-	-
Additions	31,765	151	31,916
Disposals	-	-	-
At 31 July 2025	31,765	151	31,916
Depreciation
At 08 August 2024	-	-	-
Charge for period	7,942	5	7,947
On disposals	-	-	-
At 31 July 2025	7,942	5	7,947
Net book values
Closing balance as at 31 July 2025	23,823	146	23,969
Opening balance as at 08 August 2024	-	-	-

2

Registered Number: 15824977
England and Wales
PINNEY'S BUILDING SERVICES LTD

Abridged Accounts

Period of accounts Start date: 08 August 2024 End date: 31 July 2025