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Registered number: 09498775 PINNACLE DOCUMENT SOLUTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
PINNACLE DOCUMENT SOLUTIONS LIMITED REGISTERED NUMBER: 09498775 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 3,336,847 |  | 3,336,847
Current assets |  |  |  |  |
Cash at bank and in hand |  | 164 |  | 164 |
Creditors: amounts falling due within one year | 5 | (1,654,001) |  | (1,654,001) |
Net current liabilities |  |  | (1,653,837) |  | (1,653,837)
Total assets less current liabilities |  |  | 1,683,010 |  | 1,683,010
Net assets |  |  | 1,683,010 |  | 1,683,010
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Other reserves |  |  | (362,811) |  | (362,811)
Profit and loss account |  |  | 2,044,821 |  | 2,044,821
|  |  | 1,683,010 |  | 1,683,010
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PINNACLE DOCUMENT SOLUTIONS LIMITED REGISTERED NUMBER: 09498775 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 For the year ended 31 May 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 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 statement of income and retained earnings 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 15 April 2026.
P M Roberts
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
PINNACLE DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Pinnacle Document Solutions Limited ("the Company") is Company limited by shares, registered in England and Wales. Its registered office is Vision Court, Caxton Place, Cardiff, South Glamorgan, Wales, CF23 8HA. 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 disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Page 3
PINNACLE DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.6 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 June 2024 | 3,336,847
| At 31 May 2025 | 3,336,847
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,650,333 | 1,650,333
| Other taxation and social security | 40 | 40
| Other creditors | 885 | 885
| Accruals and deferred income | 2,743 | 2,743
|  | 1,654,001 | 1,654,001
6. | Contingent liabilities
There is an unlimited cross-guarantee in place in respect of bank facilities of group companies.
7. | Related party transactions
| The company has taken advantage of the exemption available not to disclose related party transactions with companies that are wholly owned within the group.
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PINNACLE DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
8. | Controlling party
The controlling party at the year end was Ethos Group Holdings Limited. On 3 March 2026, the ownership changed, and the immediate parent undertaking from this date is Pinnacle Technologies Group Limited. The ultimate controlling party is Pinnacle Technologies Group Holdings Limited.
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