2023-04-012024-03-312024-03-31false088649444 POINT STUDIOS 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4 POINT STUDIOS LIMITED

Registered Number
08864944
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

4 POINT STUDIOS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

SMITH, William Delacey Corbett

Registered Address

Chestnut Field House
Chestnut Field
Rugby
CV21 2PD

Registered Number

08864944 (England and Wales)
4 POINT STUDIOS LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,0052,895
3,0052,895
Current assets
Cash at bank and on hand4,4118,371
4,4118,371
Creditors amounts falling due within one year4(593)(655)
Net current assets (liabilities)3,8187,716
Total assets less current liabilities6,82310,611
Provisions for liabilities5(570)(549)
Net assets6,25310,062
Capital and reserves
Called up share capital11
Profit and loss account6,25210,061
Shareholders' funds6,25310,062
The financial statements were approved and authorised for issue by the Director on 3 June 2024, and are signed on its behalf by:
SMITH, William Delacey Corbett
Director
Registered Company No. 08864944
4 POINT STUDIOS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 238685,7246,592
Additions-833833
At 31 March 248686,5577,425
Depreciation and impairment
At 01 April 237152,9823,697
Charge for year38685723
At 31 March 247533,6674,420
Net book value
At 31 March 241152,8903,005
At 31 March 231532,7422,895
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security-79
Accrued liabilities and deferred income593576
Total593655
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)570549
Total570549