2023-07-012024-06-302024-06-30false06734470THE POINT-TO-POINT AUTHORITY 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THE POINT-TO-POINT AUTHORITY LIMITED

Registered Number
06734470
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

THE POINT-TO-POINT AUTHORITY LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

BAILEY, Caroline
BARNETT, Ilona Denise
EDWARDS, Darren Martyn
HALL, Philip Geoffrey
HILL, Alan
NEEDHAM, Fiona Emma
POSTE, Charles Stewart

Company Secretary

MILLER, Paul

Registered Address

30a Shrivenham Hundred Business Park, Majors Road
Watchfield
Swindon
SN6 8TZ

Registered Number

06734470 (England and Wales)
THE POINT-TO-POINT AUTHORITY LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31972,918
Investments452,50052,500
52,69755,418
Current assets
Debtors28,19319,046
Cash at bank and on hand529,376551,745
557,569570,791
Creditors amounts falling due within one year(283,437)(297,789)
Net current assets (liabilities)274,132273,002
Total assets less current liabilities326,829328,420
Net assets326,829328,420
Capital and reserves
Other reserves246,067246,067
Profit and loss account80,76282,353
Reserves326,829328,420
The financial statements were approved and authorised for issue by the Board of Directors on 20 February 2025, and are signed on its behalf by:
BAILEY, Caroline
Director
Registered Company No. 06734470
THE POINT-TO-POINT AUTHORITY LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery3
Office Equipment3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year910
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 2318,129
At 30 June 2418,129
Depreciation and impairment
At 01 July 2315,210
Charge for year2,722
At 30 June 2417,931
Net book value
At 30 June 24197
At 30 June 232,918
4.Fixed asset investments

Total

£
Cost or valuation
At 01 July 2352,500
At 30 June 2452,500
Net book value
At 30 June 2452,500
At 30 June 2352,500