IRIS Accounts Production v24.3.2.46 10126985 director 1.5.23 30.4.24 30.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh101269852023-04-30101269852024-04-30101269852023-05-012024-04-30101269852022-04-30101269852022-05-012023-04-30101269852023-04-3010126985ns15:EnglandWales2023-05-012024-04-3010126985ns14:PoundSterling2023-05-012024-04-3010126985ns10:Director12023-05-012024-04-3010126985ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3010126985ns10:SmallEntities2023-05-012024-04-3010126985ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3010126985ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3010126985ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3010126985ns10:FullAccounts2023-05-012024-04-301012698512023-05-012024-04-3010126985ns10:CompanySecretary12023-05-012024-04-3010126985ns10:RegisteredOffice2023-05-012024-04-3010126985ns5:CurrentFinancialInstruments2024-04-3010126985ns5:CurrentFinancialInstruments2023-04-3010126985ns5:ShareCapital2024-04-3010126985ns5:ShareCapital2023-04-3010126985ns5:RetainedEarningsAccumulatedLosses2024-04-3010126985ns5:RetainedEarningsAccumulatedLosses2023-04-3010126985ns5:NetGoodwill2023-05-012024-04-3010126985ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3010126985ns5:NetGoodwill2023-04-3010126985ns5:NetGoodwill2024-04-3010126985ns5:NetGoodwill2023-04-3010126985ns5:CostValuation2023-04-3010126985ns5:CostValuation2024-04-3010126985ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3010126985ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-30
REGISTERED NUMBER: 10126985 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

PONTIN ASSOCIATES LTD

PONTIN ASSOCIATES LTD (REGISTERED NUMBER: 10126985)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PONTIN ASSOCIATES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: M Dove





SECRETARY:





REGISTERED OFFICE: 59 Riverside Road
Norwich
Norfolk
NR1 1SR





REGISTERED NUMBER: 10126985 (England and Wales)





ACCOUNTANTS: Quinneys
Chartered Certified Accountants
Saxon House
Hellesdon Park Road
Norwich
Norfolk
NR6 5DR

PONTIN ASSOCIATES LTD (REGISTERED NUMBER: 10126985)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 30,000 45,000
Investments 5 160,269 164,164
190,269 209,164

CURRENT ASSETS
Debtors 6 151,073 208,543
Cash at bank 100,182 64,193
251,255 272,736
CREDITORS
Amounts falling due within one year 7 91,961 70,966
NET CURRENT ASSETS 159,294 201,770
TOTAL ASSETS LESS CURRENT LIABILITIES 349,563 410,934

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 349,463 410,834
SHAREHOLDERS' FUNDS 349,563 410,934

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

PONTIN ASSOCIATES LTD (REGISTERED NUMBER: 10126985)

BALANCE SHEET - continued
30 APRIL 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 January 2025 and were signed by:





M Dove - Director


PONTIN ASSOCIATES LTD (REGISTERED NUMBER: 10126985)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Pontin Associates 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

PONTIN ASSOCIATES LTD (REGISTERED NUMBER: 10126985)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 150,000
AMORTISATION
At 1 May 2023 105,000
Charge for year 15,000
At 30 April 2024 120,000
NET BOOK VALUE
At 30 April 2024 30,000
At 30 April 2023 45,000

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 May 2023 164,164
Share of profit/(loss) (3,895 )
At 30 April 2024 160,269
NET BOOK VALUE
At 30 April 2024 160,269
At 30 April 2023 164,164

Cost or valuation at 30 April 2024 is represented by:

Other
investments
£   
Valuation in 2022 (3,895 )
Cost 164,164
160,269

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 150,415 207,762
Other debtors 658 781
151,073 208,543

PONTIN ASSOCIATES LTD (REGISTERED NUMBER: 10126985)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - (1 )
Taxation and social security 75,141 54,550
Other creditors 16,820 16,417
91,961 70,966