Acorah Software Products - Accounts Production 19.3.550 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 08410083 Mr Alfie Friend iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08410083 2025-02-28 08410083 2026-02-28 08410083 2025-03-01 2026-02-28 08410083 frs-core:CurrentFinancialInstruments 2026-02-28 08410083 frs-core:Non-currentFinancialInstruments 2026-02-28 08410083 frs-core:ComputerEquipment 2026-02-28 08410083 frs-core:ComputerEquipment 2025-03-01 2026-02-28 08410083 frs-core:ComputerEquipment 2025-02-28 08410083 frs-core:FurnitureFittings 2026-02-28 08410083 frs-core:FurnitureFittings 2025-03-01 2026-02-28 08410083 frs-core:FurnitureFittings 2025-02-28 08410083 frs-core:PlantMachinery 2026-02-28 08410083 frs-core:PlantMachinery 2025-03-01 2026-02-28 08410083 frs-core:PlantMachinery 2025-02-28 08410083 frs-core:ShareCapital 2026-02-28 08410083 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 08410083 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 08410083 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 08410083 frs-bus:SmallEntities 2025-03-01 2026-02-28 08410083 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 08410083 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 08410083 frs-bus:Director1 2025-03-01 2026-02-28 08410083 frs-countries:EnglandWales 2025-03-01 2026-02-28 08410083 2024-02-29 08410083 2025-02-28 08410083 2024-03-01 2025-02-28 08410083 frs-core:CurrentFinancialInstruments 2025-02-28 08410083 frs-core:Non-currentFinancialInstruments 2025-02-28 08410083 frs-core:ShareCapital 2025-02-28 08410083 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 08410083
Pinnacle PVCU Systems Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08410083
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,289 24,194
10,289 24,194
CURRENT ASSETS
Debtors 5 95,202 48,252
Cash at bank and in hand 222 508
95,424 48,760
Creditors: Amounts Falling Due Within One Year 6 (71,694 ) (42,835 )
NET CURRENT ASSETS (LIABILITIES) 23,730 5,925
TOTAL ASSETS LESS CURRENT LIABILITIES 34,019 30,119
Creditors: Amounts Falling Due After More Than One Year 7 (14,379 ) (23,675 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,955 ) (9,275 )
NET ASSETS/(LIABILITIES) 17,685 (2,831 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 17,684 (2,832 )
SHAREHOLDERS' FUNDS 17,685 (2,831)
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Page 2
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Alfie Friend
Director
22/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pinnacle PVCU Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08410083 . The registered office is 55 Chislehurst Road, Chislehurst, Kent, BR7 5NP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 57,768 769 1,485 60,022
Disposals (25,734 ) - - (25,734 )
As at 28 February 2026 32,034 769 1,485 34,288
Depreciation
As at 1 March 2025 34,319 368 1,141 35,828
Provided during the period 1,704 61 52 1,817
Disposals (13,646 ) - - (13,646 )
As at 28 February 2026 22,377 429 1,193 23,999
Net Book Value
As at 28 February 2026 9,657 340 292 10,289
As at 1 March 2025 23,449 401 344 24,194
5. Debtors
2026 2025
£ £
Due within one year
Amounts owed by other participating interests 95,202 48,252
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 8,740 1,400
Bank loans and overdrafts 5,396 3,083
Corporation tax 12,703 6,340
Director's loan account 44,855 32,012
71,694 42,835
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 14,379 23,675
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Page 5
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
Included in Other Creditors is an amount of £44,855 (2025 - £32,012), owed to the company director Mr A Friend. This loan is interest free and no repayment terms have been agreed.
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