REGISTERED NUMBER: 05329961 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Pinstone Communications Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Linch

Mrs C Linch

Mrs H J Maiden

Mrs H M Lloyd

REGISTERED OFFICE:

2 Wyevale Business Park

Kings Acre

Hereford

Herefordshire

HR4 7BS

REGISTERED NUMBER:

05329961 (England and Wales)

ACCOUNTANTS:

Thorne Widgery Accountancy Ltd

Chartered Accountants

2 Wyevale Business Park

Kings Acre

Hereford

Herefordshire

HR4 7BS

FIXED ASSETS

Intangible assets

4

170,144

206,777

Tangible assets

5

37,969

45,717

208,113

252,494

CURRENT ASSETS

Debtors

6

896,698

815,483

Cash at bank and in hand

441,929

717,387

1,338,627

1,532,870

CREDITORS

Amounts falling due within one year

7

(172,846

)

(219,353

)

NET CURRENT ASSETS

1,165,781

1,313,517

TOTAL ASSETS LESS CURRENT LIABILITIES

1,373,894

1,566,011

PROVISIONS FOR LIABILITIES

(6,242

)

(8,419

)

NET ASSETS

1,367,652

1,557,592

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,367,552

1,557,492

SHAREHOLDERS' FUNDS

1,367,652

1,557,592

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2026 and were signed on its behalf by:

R Linch - Director

1.	STATUTORY INFORMATION

Pinstone Communications Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

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% reducing balance

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 24 (2025 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

206,777

Additions

20,081

At 31 January 2026

226,858

AMORTISATION

Charge for year

56,714

At 31 January 2026

56,714

NET BOOK VALUE

At 31 January 2026

170,144

At 31 January 2025

206,777

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

162,435

107,869

24,800

35,234

330,338

Additions

2,570

738

-

2,736

6,044

Disposals

-

(3,203

)

-

-

(3,203

)

At 31 January 2026

165,005

105,404

24,800

37,970

333,179

DEPRECIATION

At 1 February 2025

145,116

88,795

21,490

29,220

284,621

Charge for year

4,972

4,903

827

2,888

13,590

Eliminated on disposal

-

(3,001

)

-

-

(3,001

)

At 31 January 2026

150,088

90,697

22,317

32,108

295,210

NET BOOK VALUE

At 31 January 2026

14,917

14,707

2,483

5,862

37,969

At 31 January 2025

17,319

19,074

3,310

6,014

45,717

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

329,063

201,755

Amounts owed by group undertakings

360,000

360,000

Other debtors

207,635

253,728

896,698

815,483

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

40,466

72,787

Taxation and social security

93,987

120,925

Other creditors

38,393

25,641

172,846

219,353

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

R Linch and Mrs C Linch

Balance outstanding at start of year

69,206

299,113

Amounts advanced

29,190

93

Amounts repaid

(28,423

)

(230,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

69,973

69,206

This loan is interest free and repayable on demand.