Point 64 Limited Filleted Accounts Cover
Point 64 Limited
Company No. 10127460
Information for Filing with The Registrar
30 June 2023
Point 64 Limited Balance Sheet Registrar
at
30 June 2023
Company No.
10127460
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
1,0391,336
1,0391,336
Current assets
Debtors
5
139,571127,533
Cash at bank and in hand
71,79639,268
211,367166,801
Creditors: Amount falling due within one year
6
(24,399)
(13,032)
Net current assets
186,968153,769
Total assets less current liabilities
188,007155,105
Net assets
188,007155,105
Capital and reserves
Called up share capital
100100
Profit and loss account
7
187,907155,005
Total equity
188,007155,105
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 June 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 23 February 2024
And signed on its behalf by:
D. Houlker
Director
23 February 2024
Point 64 Limited Notes to the Accounts Registrar
for the year ended 30 June 2023
1
General information
Its registered number is: 10127460
Its registered office is:
473 Warrington Road
Culcheth
Warrintgon
Cheshire
WA3 5QU
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 July 2022
3,6893,689
At 30 June 2023
3,6893,689
Depreciation
At 1 July 2022
2,3532,353
Charge for the year
297297
At 30 June 2023
2,6502,650
Net book values
At 30 June 2023
1,0391,039
At 30 June 2022
1,336
1,336
5
Debtors
2023
2022
£
£
Trade debtors
13,985-
Loans to directors
125,586127,533
139,571127,533
6
Creditors:
amounts falling due within one year
2023
2022
£
£
Taxes and social security
22,399
11,031
Accruals and deferred income
2,0002,001
24,39913,032
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
Point 64 Limited1012746030 June 202301 July 2022false23 February 2024BTCSoftware AP Solution 2023 10.4.0310.4.03true101274602022-07-012023-06-30101274602023-06-30101274602022-06-3010127460core:WithinOneYear2023-06-3010127460core:WithinOneYear2022-06-3010127460core:ShareCapital2023-06-3010127460core:ShareCapital2022-06-3010127460core:RetainedEarningsAccumulatedLosses2023-06-3010127460core:RetainedEarningsAccumulatedLosses2022-06-3010127460bus:RegisteredOffice2022-07-012023-06-30101274602021-07-012022-06-3010127460core:FurnitureFittingsToolsEquipment2022-07-01101274602022-07-0110127460core:FurnitureFittingsToolsEquipment2023-06-3010127460core:FurnitureFittingsToolsEquipment2022-07-012023-06-3010127460core:RetainedEarningsAccumulatedLosses2022-07-012023-06-3010127460bus:SmallEntities2022-07-012023-06-3010127460bus:FullAccounts2022-07-012023-06-3010127460bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3010127460bus:Director12022-07-012023-06-3010127460bus:PrivateLimitedCompanyLtd2022-07-012023-06-30iso4217:GBPxbrli:pure