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REGISTERED NUMBER: 07582819 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2024

for

North Point Investigations Ltd

North Point Investigations Ltd (Registered number: 07582819)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


North Point Investigations Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: C R Luetchford





REGISTERED OFFICE: 17 Ensign House Admirals Way
Canary Wharf
LONDON
E14 9XQ





REGISTERED NUMBER: 07582819 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
140 Coniscliffe Road
DARLINGTON
Co Durham
DL3 7RT

North Point Investigations Ltd (Registered number: 07582819)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 296 559

CURRENT ASSETS
Debtors 5 2,684 7,011
Cash at bank 5,281 710
7,965 7,721
CREDITORS
Amounts falling due within one year 6 8,183 7,302
NET CURRENT (LIABILITIES)/ASSETS (218 ) 419
TOTAL ASSETS LESS CURRENT
LIABILITIES

78

978

PROVISIONS FOR LIABILITIES 7 74 200
NET ASSETS 4 778

CAPITAL AND RESERVES
Called up share capital 8 4 4
Retained earnings - 774
SHAREHOLDERS' FUNDS 4 778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2024 and were signed by:



C R Luetchford - Director


North Point Investigations Ltd (Registered number: 07582819)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

North Point Investigations Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

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.

Going concern
The financial statements are prepared on the going concern basis which assumes that the company will continue to trade. However, the validity of the going concern basis is dependent upon the continued support of the director. If the company is unable to continue to trade, adjustments would be required to reduce the value of assets to their recoverable amounts, to provide for any further liabilities that might arise and to analyse long term liabilities as current liabilities.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition
Income is recognised when the conditions contained within a contract for services have been met.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


North Point Investigations Ltd (Registered number: 07582819)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Computer
Equipment equipment Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 24,119 2,790 26,909
DEPRECIATION
At 1 April 2023 24,119 2,231 26,350
Charge for year - 263 263
At 31 March 2024 24,119 2,494 26,613
NET BOOK VALUE
At 31 March 2024 - 296 296
At 31 March 2023 - 559 559

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 360
Directors' current accounts 2,604 6,297
Prepayments and accrued income 80 354
2,684 7,011

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 6,783 5,902
Accruals and deferred income 1,400 1,400
8,183 7,302

North Point Investigations Ltd (Registered number: 07582819)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 74 200

Deferred
tax
£   
Balance at 1 April 2023 200
Accelerated capital allowances (126 )
Balance at 31 March 2024 74

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 A Ordinary £1 1 1
1 B Ordinary £1 1 1
2 C Ordinary £1 2 2
4 4

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
C R Luetchford
Balance outstanding at start of year 6,297 5,976
Amounts advanced 25,767 6,321
Amounts repaid (29,460 ) (6,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,604 6,297