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Registered number: SC396627
Pinnacle Pipe Supplies Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
Pinnacle Pipe Supplies Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
DIRECTORS
Brian R Toman
Ann Toman
REGISTERED OFFICE
1 Burnbrae Drive
Linwood
Renfrewshire
PA3 3BW
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC396627
Pinnacle Pipe Supplies Limited
ACCOUNTS
FOR THEYEARENDED31/03/2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Pinnacle Pipe Supplies Limited
BALANCE SHEET AT31/03/2026
20262025
Notes££
FIXED ASSETS
Tangible assets25,1026,377
CURRENT ASSETS
Stock24,76720,109
Debtors424,79551,486
Cash at bank and in hand22,22417,624
71,78689,219
CREDITORS: Amounts falling due within one year580,79092,381
NET CURRENT LIABILITIES(9,004)(3,162)
TOTAL ASSETS LESS CURRENT LIABILITIES(3,902)3,215
CAPITAL AND RESERVES
Called up share capital7100100
Profit and loss account(4,002)3,115
SHAREHOLDERS' FUNDS(3,902)3,215
For the year ending 31/03/2026 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on29/05/2026and signed on their behalf by
.............................
Brian R Toman
Director
Pinnacle Pipe Supplies Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehiclesreducing balance 20%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
Pinnacle Pipe Supplies Limited
2. TANGIBLE FIXED ASSETS
Commercial
VehiclesEquipmentTotal
£££
Cost
At 01/04/202516,6003,18519,785
At 31/03/202616,6003,18519,785
Depreciation
At 01/04/202510,8902,51813,408
For the year1,1421331,275
At 31/03/202612,0322,65114,683
Net Book Amounts
At 31/03/20264,5685345,102
At 31/03/20255,7106676,377
3. STOCK 20262025
££
Stock comprises:
Stock24,76720,109
24,76720,109
4. DEBTORS 20262025
££
Amounts falling due within one year
Trade debtors24,79547,585
VAT-3,901
24,79551,486
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax9,6984,311
VAT6,055-
Trade creditors53,03561,910
Capital on Tap8,09622,809
Other Creditors64-
Accruals3,8423,351
80,79092,381
Pinnacle Pipe Supplies Limited
6. EMPLOYEES
20262025
No.No.
Average number of employees22
Average Number of Employees is 2
7. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100