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Company Registration No. 06847418 (England and Wales)
Pinpoint Manufacturing Limited Unaudited accounts for the year ended 31 March 2026
Pinpoint Manufacturing Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Pinpoint Manufacturing Limited Company Information for the year ended 31 March 2026
Directors
Jennifer La Grange Sandra La Grange
Company Number
06847418 (England and Wales)
Registered Office
Unit 3a Crofty Industrial Estate Penclawdd Swansea SA4 3RS United Kingdom
Accountants
Gower Accountancy & Tax Advisory Services Ltd Unit 47a Crofty Industrial Estate Penclawdd Swansea Swansea SA3 3RS
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Pinpoint Manufacturing Limited Accountants' report
Accountants' report to the board of directors of Pinpoint Manufacturing Limited on the preparation of the unaudited statutory accounts for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pinpoint Manufacturing Limited for the year ended 31 March 2026 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Pinpoint Manufacturing Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Pinpoint Manufacturing Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pinpoint Manufacturing Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pinpoint Manufacturing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Pinpoint Manufacturing Limited. You consider that Pinpoint Manufacturing Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Pinpoint Manufacturing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Gower Accountancy & Tax Advisory Services Ltd Unit 47a Crofty Industrial Estate Penclawdd Swansea Swansea SA3 3RS 9 June 2026
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Pinpoint Manufacturing Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
17,137 
27,176 
Current assets
Inventories
34,207 
45,163 
Debtors
5
196,990 
145,357 
Cash at bank and in hand
112,991 
117,273 
344,188 
307,793 
Creditors: amounts falling due within one year
6
(144,629)
(111,239)
Net current assets
199,559 
196,554 
Net assets
216,696 
223,730 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
216,596 
223,630 
Shareholders' funds
216,696 
223,730 
For the year ending 31 March 2026 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by
Sandra La Grange Director Company Registration No. 06847418
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Pinpoint Manufacturing Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Pinpoint Manufacturing Limited is a private company, limited by shares, registered in England and Wales, registration number 06847418. The registered office is Unit 3a Crofty Industrial Estate, Penclawdd, Swansea, SA4 3RS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% on cost
Plant & machinery
20% on cost
Motor vehicles
20% on cost
Fixtures & fittings
20% on cost
Computer equipment
20% on cost
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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Pinpoint Manufacturing Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2025
94,430 
24,495 
60,011 
6,600 
185,536 
Additions
- 
- 
- 
1,680 
1,680 
At 31 March 2026
94,430 
24,495 
60,011 
8,280 
187,216 
Depreciation
At 1 April 2025
79,312 
15,311 
58,763 
4,974 
158,360 
Charge for the year
4,725 
6,124 
280 
590 
11,719 
At 31 March 2026
84,037 
21,435 
59,043 
5,564 
170,079 
Net book value
At 31 March 2026
10,393 
3,060 
968 
2,716 
17,137 
At 31 March 2025
15,118 
9,184 
1,248 
1,626 
27,176 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
188,999 
139,154 
Accrued income and prepayments
5,228 
3,440 
Other debtors
2,763 
2,763 
196,990 
145,357 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
36,060 
27,636 
Trade creditors
43,155 
35,289 
Taxes and social security
27,010 
45,707 
Other creditors
1,480 
2,607 
Loans from directors
36,924 
- 
144,629 
111,239 
7
Loans to directors
Interest was paid on the loan to directors in the 2023-24 tax year, with the loan being repaid within 9 months after the yearend.
8
Transactions with related parties
The company occupies a property owned by a Small Self-Administered Scheme (SSAS) pension fund, which is connected to the director’s pension. The property is used by the sponsoring employer (the company) and is leased at an arm’s-length market rent. In the reporting period, rental payments of £20,000 were made to the SSAS, and the terms of the arrangement are consistent with commercial practices to ensure compliance with HMRC regulations for connected parties.
- 7 -
Pinpoint Manufacturing Limited Notes to the Accounts for the year ended 31 March 2026
9
Average number of employees
During the year the average number of employees was 12 (2025: 12).
- 8 -