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Company Registration No. 13720440 (England and Wales)
Pinnacle CA Ltd Unaudited accounts for the year ended 31 March 2025
Pinnacle CA Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Pinnacle CA Ltd Company Information for the year ended 31 March 2025
Director
Mr Asif Saddiq
Company Number
13720440 (England and Wales)
Registered Office
Elsie Whiteley Innovation Centre Hopwood Lane Halifax HX1 5ER England
Accountants
Pinnacle Chartered Accountants & Tax Advisors The Elsie Whiteley Innovation Centre Hopwood Lane Halifax HX1 5ER
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Pinnacle CA Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
2,154
2,166
Current assets
Debtors
21,309
30,148
Cash at bank and in hand
14,453
6,977
35,762
37,125
Creditors: amounts falling due within one year
(14,820)
(8,020)
Net current assets
20,942
29,105
Total assets less current liabilities
23,096
31,271
Provisions for liabilities
Deferred tax
5
(409)
(412)
Net assets
22,687
30,859
Capital and reserves
Called up share capital
6
11
10
Profit and loss account
22,676
30,849
Shareholders' funds
22,687
30,859
For the year ending 31 March 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 December 2025 and were signed on its behalf by
Mr Asif Saddiq Director Company Registration No. 13720440
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Pinnacle CA Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Pinnacle CA Ltd is a private company, limited by shares, registered in England and Wales, registration number 13720440. The registered office is Elsie Whiteley Innovation Centre, Hopwood Lane, Halifax, HX1 5ER, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on cost
Computer equipment
25% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Pinnacle CA Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 April 2024
4,521
Additions
2,045
Disposals
(1,441)
At 31 March 2025
5,125
Depreciation
At 1 April 2024
2,355
Charge for the year
1,281
On disposals
(665)
At 31 March 2025
2,971
Net book value
At 31 March 2025
2,154
At 31 March 2024
2,166
5
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
409
412
2025
2024
£
£
Provision at start of year
412
571
Credited to the profit and loss account
(3)
(159)
Provision at end of year
409
412
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10
10
1 B Ordinary shares of £1 each
1
-
11
10
Shares issued during the period:
1 B Ordinary shares of £1 each
1
7
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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