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COMPANY REGISTRATION NUMBER: 09295309
Pointer Consulting Limited
Filleted Unaudited Financial Statements
30 November 2023
Pointer Consulting Limited
Statement of Financial Position
30 November 2023
2023
2022
Note
£
£
£
Current assets
Debtors
5
1,737
1,654
Cash at bank and in hand
26,308
53,724
--------
--------
28,045
55,378
Creditors: amounts falling due within one year
6
19,977
22,769
--------
--------
Net current assets
8,068
32,609
-------
--------
Total assets less current liabilities
8,068
32,609
-------
--------
Net assets
8,068
32,609
-------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
7,968
32,509
-------
--------
Shareholders funds
8,068
32,609
-------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 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:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 24 October 2024 , and are signed on behalf of the board by:
Mr N A Macleod
Director
Company registration number: 09295309
Pointer Consulting Limited
Notes to the Financial Statements
Year ended 30 November 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Greengate, Cardale Park, Harrogate, North Yorkshire, HG3 1GY, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The Directors confirm that, after reviewing expenditure commitments, expected cash flows and borrowing facilities, they have a reasonable expectation that the Company has adequate resources to continue in operational existence for the next financial year and the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. No cash flow statement has been presented for the company.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 2 ).
5. Debtors
2023
2022
£
£
Other debtors
1,737
1,654
-------
-------
6. Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
373
2,997
Social security and other taxes
2,384
463
Other creditors
17,220
19,309
--------
--------
19,977
22,769
--------
--------
7. Directors' advances, credits and guarantees
The directors loan account remained in credit throughout the year. There were no guarantees during the year.
8. Controlling party
During the year the company was under the control of Mr N Macleod