IRIS Accounts Production v24.2.0.383 10607463 director 1.3.23 23.2.24 23.2.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh106074632023-02-28106074632024-02-23106074632023-03-012024-02-23106074632022-02-28106074632022-03-012023-02-28106074632023-02-2810607463ns15:EnglandWales2023-03-012024-02-2310607463ns14:PoundSterling2023-03-012024-02-2310607463ns10:Director12023-03-012024-02-2310607463ns10:PrivateLimitedCompanyLtd2023-03-012024-02-2310607463ns10:SmallEntities2023-03-012024-02-2310607463ns10:AuditExempt-NoAccountantsReport2023-03-012024-02-2310607463ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012024-02-2310607463ns10:SmallCompaniesRegimeForAccounts2023-03-012024-02-2310607463ns10:FullAccounts2023-03-012024-02-2310607463ns10:RegisteredOffice2023-03-012024-02-2310607463ns5:CurrentFinancialInstruments2024-02-2310607463ns5:CurrentFinancialInstruments2023-02-2810607463ns5:ShareCapital2024-02-2310607463ns5:ShareCapital2023-02-2810607463ns5:RetainedEarningsAccumulatedLosses2024-02-2310607463ns5:RetainedEarningsAccumulatedLosses2023-02-2810607463ns5:MotorVehicles2023-03-012024-02-2310607463ns5:MotorVehicles2023-02-2810607463ns5:MotorVehicles2024-02-2310607463ns5:MotorVehicles2023-02-2810607463ns5:WithinOneYearns5:CurrentFinancialInstruments2024-02-2310607463ns5:WithinOneYearns5:CurrentFinancialInstruments2023-02-28
REGISTERED NUMBER: 10607463 (England and Wales)













Point Construction And Maintenance
Limited

Unaudited Financial Statements

for the Period 1 March 2023 to 23 February 2024






Point Construction And Maintenance
Limited (Registered number: 10607463)






Contents of the Financial Statements
for the period 1 March 2023 to 23 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Point Construction And Maintenance
Limited

Company Information
for the period 1 March 2023 to 23 February 2024







DIRECTOR: B Flaherty





REGISTERED OFFICE: 73 Chapel Street
Macclesfield
Cheshire East
SK11 8BJ





REGISTERED NUMBER: 10607463 (England and Wales)





ACCOUNTANTS: Slaters & Co Accountants
Lymore Villa
162a London Road
Chesterton
Newcastle
Staffordshire
ST5 7JB

Point Construction And Maintenance
Limited (Registered number: 10607463)

Balance Sheet
23 February 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,577 4,770

CURRENT ASSETS
Debtors 5 - 2,162
Cash at bank - 7
- 2,169
CREDITORS
Amounts falling due within one year 6 7,043 4,930
NET CURRENT LIABILITIES (7,043 ) (2,761 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,466

)

2,009

PROVISIONS FOR LIABILITIES 680 1,133
NET (LIABILITIES)/ASSETS (4,146 ) 876

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (4,246 ) 776
(4,146 ) 876

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 23 February 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 23 February 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.

Point Construction And Maintenance
Limited (Registered number: 10607463)

Balance Sheet - continued
23 February 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 28 March 2025 and were signed by:





B Flaherty - Director


Point Construction And Maintenance
Limited (Registered number: 10607463)

Notes to the Financial Statements
for the period 1 March 2023 to 23 February 2024

1. STATUTORY INFORMATION

Point Construction And Maintenance Limited 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.

Turnover
Turnover represents the net invoiced value of goods/services provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on reducing balance

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 March 2023
and 23 February 2024 11,645
DEPRECIATION
At 1 March 2023 6,875
Charge for period 1,193
At 23 February 2024 8,068
NET BOOK VALUE
At 23 February 2024 3,577
At 28 February 2023 4,770

Point Construction And Maintenance
Limited (Registered number: 10607463)

Notes to the Financial Statements - continued
for the period 1 March 2023 to 23 February 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 2,162

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 1,447 -
Taxation and social security 4,529 249
Other creditors 1,067 4,681
7,043 4,930