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Registered Number: 12292935
England & Northern Ireland

 

 

 

PONTES CONSULTING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 3 11,614    11,614 
Cash at bank and in hand 20,344    32,887 
31,958    44,501 
Creditors: amount falling due within one year 4 (360)   (2,801)
Net current assets 31,598    41,700 
 
Total assets less current liabilities 31,598    41,700 
Net assets 31,598    41,700 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 31,597    41,699 
Shareholders' funds 31,598    41,700 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 22 August 2024 and were signed on its behalf by:


-------------------------------
Mr Ruben Reggiani
Director
1
General Information
PONTES CONSULTING LTD is a private company, limited by shares, registered in England & Northern Ireland, registration number 12292935, registration address SKY TAX, , 37th Floor, One Canada Square, Canary Wharf, E14 5AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 11,614    11,614 
11,614    11,614 

4.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax   2,801 
Accounting fee payable 360   
360    2,801 

2