Pinnacle Driving Academy Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15716733

		31 May 2026		31 May 2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	8,971		8,671
Cash at bank and in hand		18,770		8,435

		27,741		17,106
Creditors: Amounts Falling Due Within One Year	5	(16,695 )		(10,111 )

NET CURRENT ASSETS (LIABILITIES)			11,046		6,995

TOTAL ASSETS LESS CURRENT LIABILITIES			11,046		6,995

NET ASSETS			11,046		6,995

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			11,045		6,994

SHAREHOLDERS' FUNDS			11,046		6,995

For the year ending 31 May 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 her 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

Miss Noreen Akthar

Director

20/08/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Pinnacle Driving Academy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15716733 . The registered office is 1277 Stratford Road, Hall Green, Birmingham, England, B28 9AJ.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. 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.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 1)

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Pinnacle Driving Academy Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Debtors

	31 May 2026	31 May 2025
	£	£
Due within one year
Other debtors	8,971	8,671

5. Creditors: Amounts Falling Due Within One Year

	31 May 2026	31 May 2025
	£	£
Corporation tax	2,601	1,640
Other taxes and social security	140	80
Net wages	293	-
Director's loan account	13,661	8,391

	16,695	10,111

6. Share Capital

	31 May 2026	31 May 2025
	£	£
Allotted, Called up and fully paid	1	1

7. Directors Advances, Credits and Guarantees

At the balance sheet date, the company had no guarantees, commitments, or other arrangements.

The company had not entered into any guarantees, indemnities, or other financial commitments, whether legally enforceable or otherwise, nor were there any arrangements involving security over the company’s assets in respect of third‑party

liabilities.

No commitments existed in relation to capital expenditure, operating leases, borrowing facilities, or other off‑balance‑sheet arrangements, and no guarantees were provided by the company in respect of third‑party liabilities at the year end.

8. Related Party Transactions

The company entered into transactions with directors, who are considered to be related parties.

Transactions during the year comprised advances to and from directors. Any balances outstanding at the year end are unsecured, interest free and have no fixed repayment terms.

As at the year end the company owes £13,661 (2025 £8,391 ) to directors as a result of director loan to company.

9. Guarantees and financial commitments

At the balance sheet date, the company had no guarantees, commitments, or other arrangements.

liabilities.

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