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Registered number: 04308497
Pinnacle Crew Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Steve Pye & Co.
Chartered Certified Accountants
Unit 10 Aylsham Business Park
Richard Oakes Road
Aylsham
Norfolk
NR11 6FD
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 04308497
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 136,185 177,696
136,185 177,696
CURRENT ASSETS
Debtors 5 491,226 388,191
Cash at bank and in hand 339,733 352,963
830,959 741,154
Creditors: Amounts Falling Due Within One Year 6 (388,363 ) (477,097 )
NET CURRENT ASSETS (LIABILITIES) 442,596 264,057
TOTAL ASSETS LESS CURRENT LIABILITIES 578,781 441,753
Creditors: Amounts Falling Due After More Than One Year 7 (49,755 ) (138,749 )
NET ASSETS 529,026 303,004
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Income Statement 528,026 302,004
SHAREHOLDERS' FUNDS 529,026 303,004
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Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income Statement.
On behalf of the board
Mr Mark Mower
Director
31 October 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Pinnacle Crew Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04308497 . The registered office is The White Cottage, Merry Hill Green Lane, Winnersh, Berkshire, RG41 5JP.  The presentation currency of the financial statements is the Pound Sterling (£).
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. Significant judgements and estimations
In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources.  The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant.  Actual results may differ from these estimates.  The estimates and underliyng assumptions are reviewed on an ongoing basis.  Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods.  The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 on the following bases:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
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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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: )
5 -
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 69,963 249,735 14,853 334,551
Additions - 3,884 - 3,884
As at 31 March 2025 69,963 253,619 14,853 338,435
Depreciation
As at 1 April 2024 63,745 79,710 13,400 156,855
Provided during the period 1,554 43,477 364 45,395
As at 31 March 2025 65,299 123,187 13,764 202,250
Net Book Value
As at 31 March 2025 4,664 130,432 1,089 136,185
As at 1 April 2024 6,218 170,025 1,453 177,696
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 470,583 388,191
Prepayments and accrued income 3,390 -
Directors' loan accounts 17,253 -
491,226 388,191
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 26,698 27,942
Trade creditors 11,754 2
Bank loans and overdrafts 50,520 16,442
Corporation tax 183,603 28,530
Other taxes and social security 2,806 370,208
VAT 106,999 18,551
Net wages - 11,752
Other creditors - 466
Pension 704 704
Accruals and deferred income 3,750 2,500
Directors' loan accounts 1,529 -
388,363 477,097
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 49,755 77,500
Bank loans - 61,249
49,755 138,749
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 26,698 27,942
Later than one year and not later than five years 49,755 77,500
76,453 105,442
76,453 105,442
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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