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Company Registration No. 12104729 (England and Wales)
Point Controls Ltd Unaudited accounts for the year ended 31 July 2024
Point Controls Ltd Unaudited accounts Contents
Page
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Point Controls Ltd Company Information for the year ended 31 July 2024
Directors
Craig Hunt Claire Hunt
Company Number
12104729 (England and Wales)
Registered Office
Unit 5-8 Charmwood Farm Charmwood Lane Pratts Bottom Orpington Kent BR6 7SA United Kingdom
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Point Controls Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
46,865 
31,051 
Current assets
Debtors
677,655 
612,289 
Cash at bank and in hand
651,171 
302,002 
1,328,826 
914,291 
Creditors: amounts falling due within one year
(495,030)
(338,968)
Net current assets
833,796 
575,323 
Total assets less current liabilities
880,661 
606,374 
Creditors: amounts falling due after more than one year
(25,133)
(34,186)
Net assets
855,528 
572,188 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
855,524 
572,184 
Shareholders' funds
855,528 
572,188 
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 25 April 2025 and were signed on its behalf by
Craig Hunt Director Company Registration No. 12104729
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Point Controls Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Point Controls Ltd is a private company, limited by shares, registered in England and Wales, registration number 12104729. The registered office is Unit 5-8 Charmwood Farm Charmwood Lane, Pratts Bottom, Orpington, Kent, BR6 7SA, United Kingdom.
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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost
Fixtures & fittings
20% on cost
Computer equipment
20% on cost
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2023
19,458 
7,430 
24,047 
50,935 
Additions
22,840 
766 
8,895 
32,501 
At 31 July 2024
42,298 
8,196 
32,942 
83,436 
Depreciation
At 1 August 2023
8,584 
3,210 
8,090 
19,884 
Charge for the year
8,460 
1,639 
6,588 
16,687 
At 31 July 2024
17,044 
4,849 
14,678 
36,571 
Net book value
At 31 July 2024
25,254 
3,347 
18,264 
46,865 
At 31 July 2023
10,874 
4,220 
15,957 
31,051 
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Point Controls Ltd Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
418,920 
280,802 
Accrued income and prepayments
- 
3,484 
Other debtors
58,735 
128,003 
477,655 
412,289 
Amounts falling due after more than one year
Other debtors
200,000 
200,000 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(32,211)
(28,388)
Trade creditors
340,349 
132,381 
Taxes and social security
150,134 
125,369 
Other creditors
- 
38,479 
Loans from directors
36,758 
71,127 
495,030 
338,968 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
25,133 
34,186 
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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