REGISTERED NUMBER: 07341367

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Pinemark Projects Ltd

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

S J Crayford

SECRETARY:

REGISTERED OFFICE:

First Floor

9A, Magazine B, Ordnance Yard

Upnor Road, Lower Upnor

Rochester

Kent

ME2 4UY

REGISTERED NUMBER:

07341367

ACCOUNTANTS:

I.B.C.

First Floor, 9A, Magazine B,

Ordnance Yard, Upnor Road,

Lower Upnor,

Rochester

Kent

ME2 4UY

The director presents his report with the financial statements of the company for the year ended 31 August 2025.

DIRECTOR

S J Crayford held office during the whole of the period from 1 September 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

S J Crayford - Director

30 April 2026

TURNOVER

1,459,633

1,381,005

Cost of sales

1,064,557

1,084,889

GROSS PROFIT

395,076

296,116

Administrative expenses

202,590

173,428

OPERATING PROFIT and

PROFIT BEFORE TAXATION

192,486

122,688

Tax on profit

48,390

29,671

PROFIT FOR THE FINANCIAL YEAR

144,096

93,017

FIXED ASSETS

Tangible assets

6

16,794

5,882

Investments

7

63

63

16,857

5,945

CURRENT ASSETS

Stocks

14,500

15,000

Debtors

8

46,500

44,743

Cash at bank

574,157

417,028

635,157

476,771

CREDITORS

Amounts falling due within one year

9

340,122

274,920

NET CURRENT ASSETS

295,035

201,851

TOTAL ASSETS LESS CURRENT LIABILITIES

311,892

207,796

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

311,792

207,696

SHAREHOLDERS' FUNDS

311,892

207,796

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the director and authorised for issue on 30 April 2026 and were signed by:

S J Crayford - Director

1.	STATUTORY INFORMATION

Pinemark Projects Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 13 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.8.25

31.8.24

£

£

Depreciation - owned assets

5,628

1,959

5.

DIVIDENDS

31.8.25

31.8.24

£

£

Final

40,000

135,000

6.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

25,620

2,420

22,035

3,890

53,965

Additions

-

-

16,540

-

16,540

At 31 August 2025

25,620

2,420

38,575

3,890

70,505

DEPRECIATION

At 1 September 2024

25,017

2,377

18,626

2,063

48,083

Charge for year

151

11

4,987

479

5,628

At 31 August 2025

25,168

2,388

23,613

2,542

53,711

NET BOOK VALUE

At 31 August 2025

452

32

14,962

1,348

16,794

At 31 August 2024

603

43

3,409

1,827

5,882

7.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.8.25

31.8.24

£

£

Incorporation Costs

63

63

8.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

20,000

18,243

Amounts falling due after more than one year:

Trade debtors

26,500

26,500

Aggregate amounts

46,500

44,743

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

5,872

18,733

Trade creditors

184,105

130,395

Tax

48,390

52,196

VAT

32,174

23,996

Directors' loan accounts

48,369

31,900

Accruals and deferred income

21,212

17,700

340,122

274,920