PINNACLE CARS LTD

Company Registration Number:
12166229 (England and Wales)

Unaudited abridged accounts for the year ended 31 August 2025

Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

PINNACLE CARS LTD

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Notes

PINNACLE CARS LTD

Balance sheet

As at 31 August 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 5,733 3,521
Total fixed assets: 5,733 3,521
Current assets
Stocks: 400,228 503,063
Debtors: 4 6,067 4,768
Cash at bank and in hand: 835,605 496,211
Total current assets: 1,241,900 1,004,042
Creditors: amounts falling due within one year: 5 (195,348) (162,505)
Net current assets (liabilities): 1,046,552 841,537
Total assets less current liabilities: 1,052,285 845,058
Creditors: amounts falling due after more than one year:     (2,000)
Provision for liabilities: (1,054) (501)
Total net assets (liabilities): 1,051,231 842,557
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 1,051,229 842,555
Shareholders funds: 1,051,231 842,557

The notes form part of these financial statements

PINNACLE CARS LTD

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 May 2026
and signed on behalf of the board by:

Name: Jordan Eagers
Status: Director

The notes form part of these financial statements

PINNACLE CARS LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets and depreciation policy

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Plant and Machinery - 25% Reducing Balance Fixtures and Fittings - 25% Reducing Balance Computer Equipment - 25% Reducing Balance

Valuation and information policy

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

Other accounting policies

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantivelyenacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted.

PINNACLE CARS LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

2. Employees

2025 2024
Average number of employees during the period 9 9

PINNACLE CARS LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Tangible Assets

Total
Cost £
At 01 September 2024 6,400
Additions 4,123
At 31 August 2025 10,523
Depreciation
At 01 September 2024 2,879
Charge for year 1,911
At 31 August 2025 4,790
Net book value
At 31 August 2025 5,733
At 31 August 2024 3,521

PINNACLE CARS LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 6,067 4,768

PINNACLE CARS LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Creditors: amounts falling due within one year note

Trade Creditors £30,011 Taxation and Social Security £130,614 Other Creditors £34,723