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Company Registration No. 09407032 (England and Wales)
First Point Fire and Safety Ltd Unaudited accounts for the year ended 31 January 2024
First Point Fire and Safety Ltd Unaudited accounts Contents
Page
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First Point Fire and Safety Ltd Company Information for the year ended 31 January 2024
Directors
Colin Greensill Sonia Greensill
Company Number
09407032 (England and Wales)
Registered Office
71 Woodland Avenue Wolverhampton WV6 8ND
Accountants
Nellys Accountants Ltd 71 Woodland Avenue Tettenhall Wood Wolverhampton West Midlands WV6 8ND
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First Point Fire and Safety Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,578 
12,011 
Current assets
Debtors
39,147 
22,841 
Cash at bank and in hand
8,970 
21,169 
48,117 
44,010 
Creditors: amounts falling due within one year
(48,927)
(33,676)
Net current (liabilities)/assets
(810)
10,334 
Total assets less current liabilities
6,768 
22,345 
Provisions for liabilities
Deferred tax
(1,515)
(2,282)
Net assets
5,253 
20,063 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,153 
19,963 
Shareholders' funds
5,253 
20,063 
For the year ending 31 January 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 June 2024 and were signed on its behalf by
Sonia Greensill Director Company Registration No. 09407032
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First Point Fire and Safety Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
First Point Fire and Safety Ltd is a private company, limited by shares, registered in England and Wales, registration number 09407032. The registered office is 71 Woodland Avenue, Wolverhampton, WV6 8ND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling and are rounded to the nearest pound.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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First Point Fire and Safety Ltd Notes to the Accounts for the year ended 31 January 2024
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
18,929 
2,249 
21,178 
Additions
- 
1,167 
1,167 
Disposals
(7,179)
(2,083)
(9,262)
At 31 January 2024
11,750 
1,333 
13,083 
Depreciation
At 1 February 2023
7,881 
1,286 
9,167 
Charge for the year
2,203 
323 
2,526 
On disposals
(4,943)
(1,245)
(6,188)
At 31 January 2024
5,141 
364 
5,505 
Net book value
At 31 January 2024
6,609 
969 
7,578 
At 31 January 2023
11,048 
963 
12,011 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
39,147 
22,841 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
8,000 
11,000 
VAT
6,059 
5,999 
Trade creditors
22,584 
2,880 
Taxes and social security
11,838 
12,537 
Loans from directors
171 
1,000 
Accruals
275 
260 
48,927 
33,676 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
1,515 
2,282 
2024 
2023 
£ 
£ 
Provision at start of year
2,282 
766 
(Credited)/charged to the profit and loss account
(767)
1,516 
Provision at end of year
1,515 
2,282 
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First Point Fire and Safety Ltd Notes to the Accounts for the year ended 31 January 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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