Company Registration No. 06649069 (England and Wales)
Punctus Ltd
Unaudited accounts
for the year ended 31 December 2024
Punctus Ltd
Unaudited accounts
Contents
Punctus Ltd
Company Information
for the year ended 31 December 2024
Company Number
06649069 (England and Wales)
Registered Office
483 Green Lanes
London
N13 4BS
Accountants
Robert Glover Associates Limited
124 City Road
London
EC1V 2NX
Punctus Ltd
Statement of financial position
as at 31 December 2024
Creditors: amounts falling due within one year
(1,454)
(1,034)
Net current liabilities
(1,454)
(1,034)
Net liabilities
(999)
(557)
Called up share capital
1
1
Profit and loss account
(1,000)
(558)
Shareholders' funds
(999)
(557)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and authorised for issue on 6 February 2025 and were signed on its behalf by
Benjamin Lemme
Director
Company Registration No. 06649069
Punctus Ltd
Notes to the Accounts
for the year ended 31 December 2024
Punctus Ltd is a private company, limited by shares, registered in England and Wales, registration number 06649069. The registered office is 483 Green Lanes , London , N13 4BS.
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.
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.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Investments in shares are included at cost less impairment.
The company did not trade during the period and it is intended to dissolve the company during the current period.
4
Investments
Subsidiary undertakings
Valuation at 1 January 2024
477
Valuation at 31 December 2024
455
Investments represent 100% of the shares of Punctus Deutschland UG.
5
Creditors: amounts falling due within one year
2024
2023
Amounts owed to group undertakings and other participating interests
1,034
614
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).