Pinnacle Trade UK LTD

Pinnacle Trade UK LTD Accountants' Report For the year ended 31 December 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Pinnacle Trade UK LTD for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pinnacle Trade UK LTD for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Pinnacle Trade UK LTD , as a body, in accordance with the terms of our engagement letter dated 17 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of Pinnacle Trade UK LTD and state those matters that we have agreed to state to the Board of Directors of Pinnacle Trade UK LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pinnacle Trade UK LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Pinnacle Trade UK LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Pinnacle Trade UK LTD. You consider that Pinnacle Trade UK LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Pinnacle Trade UK LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... T & K Accounting Group 69 Banstead Road Carshalton SM5 3NP 17 September 2026 1

Pinnacle Trade UK LTD
Accountants' Report
For the year ended 31 December 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Pinnacle Trade UK LTD for the year ended 31 December 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pinnacle Trade UK LTD for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Pinnacle Trade UK LTD , as a body, in accordance with the terms of our engagement letter dated 17 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of Pinnacle Trade UK LTD and state those matters that we have agreed to state to the Board of Directors of Pinnacle Trade UK LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pinnacle Trade UK LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Pinnacle Trade UK LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Pinnacle Trade UK LTD. You consider that Pinnacle Trade UK LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Pinnacle Trade UK LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
T & K Accounting Group
69 Banstead Road
Carshalton
SM5 3NP
17 September 2026

Pinnacle Trade UK LTD
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	7,500	7,500
Tangible fixed assets	4	34,104	45,473
		41,604	52,973
Current assets
Stocks		28,500	38,250
Debtors		121,670	110,587
Cash at bank and in hand		169,738	27,294
		319,908	176,131
Creditors: amount falling due within one year		(72,047)	(87,347)
Net current assets		247,861	88,784

Total assets less current liabilities		289,465	141,757
Creditors: amount falling due after more than one year		(166,376)	(27,765)
Net assets		123,089	113,992

Capital and reserves
Called up share capital	5	10	10
Profit and loss account		123,079	113,982
Shareholders' funds		123,089	113,992

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 17 September 2026 and were signed by:

-------------------------------
Robin Singh Gogar
Director

Pinnacle Trade UK LTD
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Pinnacle Trade UK LTD is a private company, limited by shares, registered in , registration number 09911918, registration address 65 The Parade, High Street, Watford, WD17 1LJ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25 Reducing Balance
Motor Vehicles	25 Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 5 (2024 : 4).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2025	25,000	25,000
Additions	-	-
Disposals	-	-
At 31 December 2025	25,000	25,000
Amortisation
At 01 January 2025	17,500	17,500
Charge for year	-	-
On disposals	-	-
At 31 December 2025	17,500	17,500
Net book values
At 31 December 2025	7,500	7,500
At 31 December 2024	7,500	7,500

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 January 2025	62,250	57,469	119,719
Additions	-	-	-
Disposals	-	-	-
At 31 December 2025	62,250	57,469	119,719
Depreciation
At 01 January 2025	50,895	23,351	74,246
Charge for year	2,839	8,530	11,369
On disposals	-	-	-
At 31 December 2025	53,734	31,881	85,615
Net book values
Closing balance as at 31 December 2025	8,516	25,588	34,104
Opening balance as at 01 January 2025	11,355	34,118	45,473

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
10 Class A shares of £1.00 each	10		10
	10		10

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2025 £	2024 £	2025 £	2024 £
G M VAPE & MOBILE LTD	0	6,000	0	0
Chopra Homes Ltd	0	(26,000)	80,650	80,650
KNG London Property limited	111	0	111	0