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Company Registration No. 06649069 (England and Wales)
Punctus Ltd Unaudited accounts for the year ended 31 December 2024
Punctus Ltd Unaudited accounts Contents
Page
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Punctus Ltd Company Information for the year ended 31 December 2024
Director
Benjamin Lemme
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
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Punctus Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
455 
477 
Creditors: amounts falling due within one year
(1,454)
(1,034)
Net current liabilities
(1,454)
(1,034)
Net liabilities
(999)
(557)
Capital and reserves
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
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Punctus Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
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.
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.
Presentation currency
The accounts are presented in £ sterling.
Foreign exchange
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
Investments in shares are included at cost less impairment.
Going concern
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 
Disposals
(22)
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 
Accruals
420 
420 
1,454 
1,034 
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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