Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22023-01-31falseNo description of principal activityfalsefalse 14628063 2023-01-30 14628063 2023-01-31 2024-01-31 14628063 2021-02-01 2023-01-30 14628063 2024-01-31 14628063 c:Director2 2023-01-31 2024-01-31 14628063 d:CurrentFinancialInstruments 2024-01-31 14628063 c:Micro-entities 2023-01-31 2024-01-31 14628063 c:AuditExempt-NoAccountantsReport 2023-01-31 2024-01-31 14628063 c:FullAccounts 2023-01-31 2024-01-31 14628063 c:PrivateLimitedCompanyLtd 2023-01-31 2024-01-31 14628063 e:PoundSterling 2023-01-31 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 14628063









SUM POINT LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
SUM POINT LTD
REGISTERED NUMBER: 14628063

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
£


Current assets
7,315

Creditors: amounts falling due within one year
(5,922)

Net current assets
 
 
1,393

Total assets less current liabilities
1,393


Net assets
1,393



Capital and reserves
1,393


Notes


Average number of employees

The average monthly number of employees, including directors, during the year was 2.

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 October 2024.




Mrs S C Asghar Hanif
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
SUM POINT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Sum Point Ltd is a private company, limited by share capital, incorporated in England and Wales, registration number 14628063. The registered office of the company is situated at Level 5A, Maple
House, 149 Tottenham Court Road, London W1T 7NF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.


3.


Cash and cash equivalents

2024
£

Cash at bank and in hand
7,315

7,315



4.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
303

Directors loan account
3,945

Accruals and deferred income
1,674

5,922


Page 2

 
SUM POINT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

5.


Controlling party

The company was under the control of the directors Mr Y Hanif (50% share) and Mrs S C Asghar Hanif
(50% share), by virtue of the fact that between them they own 100% of the issued share capital of the
company.

 
Page 3