Pinnacle Loft Conversions (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05779834 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

FOR

PINNACLE LOFT CONVERSIONS (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P J Hadfield

Mrs C M Hadfield

Mr M Hadfield

REGISTERED OFFICE:

17 Moor Park Avenue

Preston

Lancashire

PR1 6AS

REGISTERED NUMBER:

05779834 (England and Wales)

ACCOUNTANTS:

SBCA Chartered Accountants

17 Moor Park Avenue

Preston

Lancashire

PR1 6AS

CURRENT ASSETS

Stocks

5

6,572

6,886

Debtors

6

21,631

4,856

Cash at bank

9,695

77,553

37,898

89,295

CREDITORS

Amounts falling due within one year

7

(36,773

)

(62,531

)

NET CURRENT ASSETS

1,125

26,764

TOTAL ASSETS LESS CURRENT LIABILITIES

1,125

26,764

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

1,025

26,664

SHAREHOLDERS' FUNDS

1,125

26,764

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd July 2026 and were signed on its behalf by:

Mr P J Hadfield - Director

1.	STATUTORY INFORMATION

Pinnacle Loft Conversions (UK) Limited 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 represents net invoice value of goods and services provided in the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Basic financial assets:

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future cash flows discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities:

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities:

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

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 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1st May 2025

and 30th April 2026

176

55,785

2,731

58,692

DEPRECIATION

At 1st May 2025

and 30th April 2026

176

55,785

2,731

58,692

NET BOOK VALUE

At 30th April 2026

-

At 30th April 2025

-

5.

STOCKS

30.4.26

30.4.25

£

Stocks

6,572

188

Work-in-progress

-

6,698

6,572

6,886

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade debtors

1,146

2,440

Other debtors

20,485

2,416

21,631

4,856

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade creditors

3,665

5,083

Taxation and social security

29,099

51,406

Other creditors

4,009

6,042

36,773

62,531

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

50

Ordinary A Shares

£1

50

Ordinary B Shares

£1

50

100

9.

RESERVES

Retained

earnings

£

At 1st May 2025

26,664

Profit for the year

74,361

Dividends

(100,000

)

At 30th April 2026

1,025

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The maximum balance the Directors Loan Accounts were overdrawn by during the year were £9,541 and £9,008 . No interest has been charged on overdrawn balances in line with HMRC rules. Amounts are repayable on demand.