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Company Registration No. 12956617 (England and Wales)
Point Cleaning LTD Unaudited accounts for the year ended 31 October 2024
Point Cleaning LTD Unaudited accounts Contents
Page
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Point Cleaning LTD Company Information for the year ended 31 October 2024
Directors
M Burfoot P Dunn
Company Number
12956617 (England and Wales)
Registered Office
6A London Road Guildford GU1 2AF
Accountants
Switchfoot Accounting Limited 147 Frimley Road Camberley Surrey GU15 2PS
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Point Cleaning LTD Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,010 
21,379 
Current assets
Debtors
28,753 
39,132 
Cash at bank and in hand
13,008 
12,189 
41,761 
51,321 
Creditors: amounts falling due within one year
(37,908)
(40,202)
Net current assets
3,853 
11,119 
Total assets less current liabilities
19,863 
32,498 
Creditors: amounts falling due after more than one year
(13,398)
(20,800)
Provisions for liabilities
Deferred tax
(3,042)
(4,062)
Net assets
3,423 
7,636 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,323 
7,536 
Shareholders' funds
3,423 
7,636 
For the year ending 31 October 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 13 January 2025 and were signed on its behalf by
M Burfoot Director Company Registration No. 12956617
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Point Cleaning LTD Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Point Cleaning LTD is a private company, limited by shares, registered in England and Wales, registration number 12956617. The registered office is 6A London Road, Guildford, GU1 2AF.
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.
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:
Plant & machinery
over 5 years on a straight line basis
Fixtures & fittings
over 5 years on a straight line basis
Computer equipment
over 3 years on a straight line basis
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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.
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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Point Cleaning LTD Notes to the Accounts for the year ended 31 October 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2023
12,825 
12,995 
1,469 
27,289 
Additions
- 
- 
316 
316 
At 31 October 2024
12,825 
12,995 
1,785 
27,605 
Depreciation
At 1 November 2023
2,680 
2,599 
631 
5,910 
Charge for the year
2,565 
2,598 
522 
5,685 
At 31 October 2024
5,245 
5,197 
1,153 
11,595 
Net book value
At 31 October 2024
7,580 
7,798 
632 
16,010 
At 31 October 2023
10,145 
10,396 
838 
21,379 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
27,914 
39,132 
Accrued income and prepayments
839 
- 
28,753 
39,132 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,925 
3,860 
VAT
12,879 
15,736 
Obligations under finance leases and hire purchase contracts
3,413 
3,413 
Trade creditors
7,392 
856 
Taxes and social security
7,004 
6,627 
Other creditors
559 
835 
Loans from directors
2,736 
8,875 
37,908 
40,202 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
10,359 
14,348 
Obligations under finance leases and hire purchase contracts
3,039 
6,452 
13,398 
20,800 
8
Average number of employees
During the year the average number of employees was 17 (2023: 8).
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