REGISTERED NUMBER: 04589960

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PINNACLE ROOFLINE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C Jackson

REGISTERED OFFICE:

12 Main Street,

Nether Poppleton,

York

North Yorkshire

YO26 6HS

REGISTERED NUMBER:

04589960

ACCOUNTANTS:

Thompsons Accountants Limited

Squires Lodge

17 Main Street

Nether Poppleton

York

North Yorkshire

YO26 6HS

FIXED ASSETS

Tangible assets

4

169,027

171,051

CURRENT ASSETS

Stocks

500

500

Debtors

5

2,349

3,966

Cash at bank

75,786

60,615

78,635

65,081

CREDITORS

Amounts falling due within one year

6

13,851

14,350

NET CURRENT ASSETS

64,784

50,731

TOTAL ASSETS LESS CURRENT LIABILITIES

233,811

221,782

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

233,810

221,781

233,811

221,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 April 2026 and were signed by:

C Jackson - Director

1.	STATUTORY INFORMATION

Pinnacle Roofline Limited is a private company, limited by shares , registered in Not specified/Other. 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and 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.

Plant and machinery

-

25% on reducing balance

Vans

-

25% on reducing balance

Office Equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Office

property

machinery

Vans

Equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

162,950

1,281

32,450

1,916

198,597

DEPRECIATION

At 1 January 2025

-

869

24,765

1,912

27,546

Charge for year

-

103

1,921

-

2,024

At 31 December 2025

-

972

26,686

1,912

29,570

NET BOOK VALUE

At 31 December 2025

162,950

309

5,764

4

169,027

At 31 December 2024

162,950

412

7,685

4

171,051

Land and Buildings include £162,950 which was revalued by the director at the open market value as at 31st December 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,660

2,662

Other debtors

689

1,304

2,349

3,966

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

2,217

643

Taxation and social security

5,997

9,346

Other creditors

5,637

4,361

13,851

14,350

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

C Jackson

Balance outstanding at start of year

(2,912

)

(3,958

)

Amounts advanced

18,014

31,526

Amounts repaid

(19,380

)

(30,480

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,278

)

(2,912

)

The directors' loan relates to C Jackson. The loan is unsecured and interest free with no fixed terms for repayment.