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frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 03497697
The Voice Point Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03497697
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,903 5,523
5,903 5,523
CURRENT ASSETS
Debtors 5 10,276 10,988
Cash at bank and in hand 177 48,687
10,453 59,675
Creditors: Amounts Falling Due Within One Year 6 (49,791 ) (84,526 )
NET CURRENT ASSETS (LIABILITIES) (39,338 ) (24,851 )
TOTAL ASSETS LESS CURRENT LIABILITIES (33,435 ) (19,328 )
Creditors: Amounts Falling Due After More Than One Year 7 (23,324 ) (28,076 )
NET LIABILITIES (56,759 ) (47,404 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (56,761 ) (47,406 )
SHAREHOLDERS' FUNDS (56,759) (47,404)
Page 1
Page 2
For the year ending 31 March 2023 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 Profit and Loss Account.
On behalf of the board
S P Davies
Director
4 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Voice Point Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03497697 . The registered office is 45 City Road, Chester, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. As the directors will continue to make funds
available to the company in future, they believe that the going concern basis is appropriate for these financial statements.

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 sale of goods and from the rendering of marketing and website design 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% on cost
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 3)
2 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2022 15,951
Additions 5,295
Disposals (5,728 )
As at 31 March 2023 15,518
Depreciation
As at 1 April 2022 10,428
Provided during the period 2,582
Disposals (3,395 )
As at 31 March 2023 9,615
Net Book Value
As at 31 March 2023 5,903
As at 1 April 2022 5,523
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 8,047 8,413
Other debtors 2,229 2,575
10,276 10,988
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,462 -
Bank loans and overdrafts 9,938 5,324
Other creditors 2,737 11,982
Taxation and social security 34,654 67,220
49,791 84,526
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 14,924 19,676
Other loans 8,400 8,400
23,324 28,076
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
The directors make an interest free loan available to the company throughout the year, which is repayable on demand. The amount due to the directors at the year end was £327 (2022 - £7,453).
Page 5