Pinnacle Drainage Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11629541

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		45,064		13,622

			45,064		13,622
CURRENT ASSETS
Debtors	5	107,550		107,550
Cash at bank and in hand		9,320		190

		116,870		107,740
Creditors: Amounts Falling Due Within One Year	6	(124,234 )		(76,122 )

NET CURRENT ASSETS (LIABILITIES)			(7,364 )		31,618

TOTAL ASSETS LESS CURRENT LIABILITIES			37,700		45,240

Creditors: Amounts Falling Due After More Than One Year	7		(2,912 )		(3,978 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,527 )		(3,527 )

NET ASSETS			31,261		37,735

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			31,260		37,734

SHAREHOLDERS' FUNDS			31,261		37,735

Page 1

Page 2

Pinnacle Drainage Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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

Mr Alfie Friend

Director

15/01/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Pinnacle Drainage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11629541 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.

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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:

Plant & Machinery	15% WDV
Motor Vehicles	15% WDV

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 November 2024	18,350	9,000	27,350
Additions	-	39,395	39,395

As at 31 October 2025	18,350	48,395	66,745

Depreciation
As at 1 November 2024	9,426	4,302	13,728
Provided during the period	1,339	6,614	7,953

As at 31 October 2025	10,765	10,916	21,681

Net Book Value
As at 31 October 2025	7,585	37,479	45,064

As at 1 November 2024	8,924	4,698	13,622

Page 3

Page 4

Pinnacle Drainage Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Inter company account	107,550	107,550

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	400	250
Bank loans and overdrafts	4,000	4,000
Corporation tax	9,465	19,692
VAT	253	-
Inter-company account	-	48,000
Director's loan account	15,166	4,180
Amounts owed to related parties	94,950	-

	124,234	76,122

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,912	3,978

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Related Party Transactions

Included in the Other Debtors is an amount owed from Pinnacle Property Southeast Ltd totalling £67,550 (2024 - £67,550), for which Mr A Friend is a director. No interest is to be charged and no repayment terms have been agreed.

Included in the Other Debtors is an amount owed from PRS Southeast Ltd totalling £40,000 (2024 - £40,000), for which Mr A Friend is a director. No interest is to be charged and no repayment terms have been agreed.

Included in the Other Creditors is an amount owed to Pinnacle PVCU Systems Ltd totalling £94,950 (2024 - £48,000), for which Mr A Friend is a director. No interest is to be charged and no repayment terms have been agreed.

Included in the Other Creditors is an amount owed to the company director Mr A Friend totalling £15,166 (2024 - £4,180), no interest is to be charged.

Page 4