Company registration number: 10494351
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
Pinnacle Trades & Services Limited
Pages for filing with the Registrar
Company registration number: 10494351
Pinnacle Trades & Services Limited
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 - 1,076
Owned:
Tangible assets 4 808 -
Investments 5 135,904 -
Investment property 6 202,182 94,067
338,894 95,143
Current assets
Debtors 2,702 -
Cash at bank and in hand 79,885 281,156
82,587 281,156
Creditors: amounts falling due within one year
(65,094) (48,099)
Net current assets 17,493 233,057
Total assets less current liabilities 356,387 328,200
NET ASSETS 356,387 328,200
Capital and reserves
Called up share capital 100 100
Profit and loss account 356,287 328,100
TOTAL EQUITY 356,387 328,200
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10494351
Pinnacle Trades & Services Limited
Balance sheet - continued
as at 30 November 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs P Shah Tamer, Director
31 August 2026
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Pinnacle Trades & Services Limited
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
Pinnacle Trades & Services Limited is a private company registered in England and Wales. Its registered number is 10494351. The company is limited by shares. Its registered office is 10 Kinsman Way, Trumpington, Cambridge, Cambridgeshire, CB2 9FX.
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 historic cost convention.
Adoption of the 2024 periodic review
Pinnacle Trades & Services Limited has early adopted the amendments arising from the 2024 periodic review applicable to the standard referenced in the basis of preparation statement.
These amendments mandate changes to various accounting policies and expand the required disclosures. The amendments are applied retrospectively, in accordance with paragraph 10.12 of the standard, with such exceptions and transitional arrangements as specified in paragraphs 1.40 to 1.68.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is recognised from sales when a performance obligation under a valid contract with a customer has been satisfied at the transaction price allocated to that obligation. Transaction prices so recognised exclude Value Added Tax and any other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Computer Equipment - 15% straight line
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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Pinnacle Trades & Services Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
2 Accounting policies - continued
Financial instruments
Basic financial instruments are initially recognized at transaction price. Open-ended unit trusts and other fixed asset investments are subsequently measured at fair value, with any annual changes in fair value recognized immediately in the profit or loss account in accordance with FRS 102 Section 1A.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 December 2024 1,788
At 30 November 2025 1,788
Depreciation
At 1 December 2024 712
Charge for year 268
At 30 November 2025 980
Net book value
At 30 November 2025 808
At 30 November 2024 1,076
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Pinnacle Trades & Services Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
4 Tangible fixed assets - continued
Cost or valuation at 30 November 2025 is represented by:
Plant and machinery etc.

£
Valuation in 2022 -
Valuation in 2023 -
Valuation in 2024 -
Cost 1,788
1,788
If Computer Equipment had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost - 1,788
Accumulated depreciation - 712
The investment property has been valued at it’s book value and no separate revaluation has been taken up for the financial year ended 30 November 2024. The computer equipment has been depreciated at 15% of the brough forward value and 15% depreciation has been applied to the additions made under Computer Equipment in the financial year ended 30 November 2024.

5 Fixed asset investments
Investments other than loans
Other investments other than loans


£
Cost
Additions 119,003
Revaluations 16,901
At 30 November 2025 135,904
Net book value
At 30 November 2025 135,904
At 30 November 2024 -
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Pinnacle Trades & Services Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
6 Investment property
£
Valuation
At 1 December 2024 94,067
Additions 108,115
At 30 November 2025 202,182
7 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024.
2025 2024
£ £
Mrs Priya Shah Tamer
Balance outstanding at start of year (98,903) -
Amounts repaid (7,555) -
Balance outstanding at end of year (106,458) -
The balance represents an interest-free loan advanced to the company by the director, which is unsecured and repayable on demand. The balance outstanding at the start of the year has been restated upward by £57,283.33 to accurately recognize historical capital injections introduced personally by the director from personal funds to purchase corporate investment assets in prior periods. In-year movements reflect out-of-pocket business expenses and business mileage claims funded personally by the director.
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Pinnacle Trades & Services Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
8 Prior Period Reclassification & Restatement
During the current financial period, the company’s opening balance sheet positions were restated to correct structural presentation misclassifications and omissions contained within the statutory financial statements for the period ended 30 November 2024. The adjustments have been applied directly to the opening comparative columns with the following structural effects: 1. Investment Property Reclassification: A balance of £94,067.00 previously recognized within Fixed Asset Investment Properties has been removed and accurately reclassified to Fixed Asset Investments to correctly reflect the long-term nature of the underlying unlisted funds and money market tranches. This represents a balance sheet reclassification between asset classes only, with no impact on historical reserves. 2. Director’s Loan Account Alignment: An opening director’s loan account balance of £41,620.00 previously misclassified under generic Other Creditors has been restored to its correct statutory tracking heading within Creditors falling due within one year. 3. Omitted Capital Recognition: An opening balance of £57,283.33 representing historical personal capital introductions utilized by the director to fund corporate investment portfolio growth in prior periods has been recognized. To avoid distortion of historical trading earnings and protect the company’s tax position, this balance sheet adjustment has been credited directly to the Director’s Loan Account as a non-taxable capital introduction. Prior period trading profitability, current-period operational turnover, and net corporate tax allocations remain completely unaffected by these balance sheet realignments.









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