For the financial year ended 31 December 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 of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Oxify Pinnacle Limited is a private company limited by shares incorporated in England and Wales. The registered office is Randall Business Park, Randall Park Way, Retford, Nottinghamshire, United Kingdom, DN22 7WF.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

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

The tax expense represents the sum of the tax currently payable and deferred tax.

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 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.

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.

The average monthly number of persons (including directors) employed by the company during the year was:

Oxify (Leeds) Ltd

Subsidiary

At the balance sheet date the company was owed £156,812 (2024: £141,345) from Oxify (Leeds) Ltd. Of the balance £120,061 (2024: £91,750) was made during the course of their trade and has no fixed repayment date.

Oxify (Manchester) Ltd

Subsidiary

At the balance sheet date the company was owed £82,883 (2024: £93,406) from Oxify (Manchester) Ltd. Of this balance £57,441 (2024: £59,072) was made during the course of their trade and has no fixed repayment date.

Oxify York (Clifton Moor) Ltd

Subsidiary

At the balance sheet date the company was owed £142,598 (2024: £109,809) from Oxify York (Clifton Moor) Ltd. Of this balance £125,071 (2024: £86,157) was made during the course of their trade and has no fixed repayment date.

Oxify (Retford) Ltd

Subsidiary

At the balance sheet date the company was owed £59,061 (2024: £46,964) from Oxify (Retford) Ltd with no fixed repayment date.

Oxify (Gateshead) Ltd

Subsidiary

At the balance sheet date the company was owed nil (2024: £44,398) from Oxify (Retford) Ltd with no fixed repayment date.