REGISTERED NUMBER: 03826095 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 August 2025

for

Pinpoint Drainage Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Cummings

Mrs M T Cummings

K Styles

SECRETARY:

Mrs M T Cummings

REGISTERED OFFICE:

Osborne House

143-145 Stanwell Road

Ashford

Middlesex

TW15 3QN

REGISTERED NUMBER:

03826095 (England and Wales)

ACCOUNTANTS:

Hunt Ford & Co

Osborne House

143-145 Stanwell Road

Ashford

Middlesex

TW15 3QN

FIXED ASSETS

Tangible assets

4

366,923

201,757

CURRENT ASSETS

Debtors

5

167,629

207,636

Cash at bank and in hand

166,908

213,554

334,537

421,190

CREDITORS

Amounts falling due within one year

6

290,531

158,293

NET CURRENT ASSETS

44,006

262,897

TOTAL ASSETS LESS CURRENT LIABILITIES

410,929

464,654

CAPITAL AND RESERVES

Called up share capital

7

102

102

Retained earnings

410,827

464,552

SHAREHOLDERS' FUNDS

410,929

464,654

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 directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

S J Cummings - Director

Mrs M T Cummings - Director

K Styles - Director

1.	STATUTORY INFORMATION

Pinpoint Drainage Services Ltd is a private company, limited by shares , registered in England and Wales. 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office Equipment

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 September 2024

240,333

208,073

2,733

451,139

Additions

408

280,000

7,067

287,475

At 31 August 2025

240,741

488,073

9,800

738,614

DEPRECIATION

At 1 September 2024

143,159

104,933

1,290

249,382

Charge for year

24,396

95,785

2,128

122,309

At 31 August 2025

167,555

200,718

3,418

371,691

NET BOOK VALUE

At 31 August 2025

73,186

287,355

6,382

366,923

At 31 August 2024

97,174

103,140

1,443

201,757

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

116,082

202,393

Other debtors

43

43

Office Rent Deposit Held

5,200

5,200

VAT

29,137

-

Prepayments and accrued income

17,167

-

167,629

207,636

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans and overdrafts

-

18,208

Hire purchase contracts

241,379

-

Trade creditors

16,076

10,972

Tax

27,038

75,268

Social security and other taxes

1,999

(6

)

Pension Liability

243

230

VAT

-

39,770

Directors' current accounts

2,186

1,506

Accrued expenses

1,610

12,345

290,531

158,293

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/8/25

31/8/24

value:

£

£

100

A

1

100

100

1

B

1

1

1

1

C

1

1

1

102

102