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REGISTERED NUMBER: 04638435 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

THE TURNING POINT ENTERPRISES LIMITED

THE TURNING POINT ENTERPRISES LIMITED (REGISTERED NUMBER: 04638435)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE TURNING POINT ENTERPRISES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: O Pelleau
E de La Moissonniere
Ms L Guillon





REGISTERED OFFICE: 5-9 Eden Street
Kingston-upon-Thames
Surrey
KT1 1BQ





REGISTERED NUMBER: 04638435 (England and Wales)





ACCOUNTANTS: Collards
Chartered Accountants
5-9 Eden Street
Kingston-upon-Thames
Surrey
KT1 1BQ

THE TURNING POINT ENTERPRISES LIMITED (REGISTERED NUMBER: 04638435)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,170 2,210

CURRENT ASSETS
Debtors 5 43,169 71,025
Cash at bank 516,943 319,626
560,112 390,651
CREDITORS
Amounts falling due within one year 6 254,260 109,482
NET CURRENT ASSETS 305,852 281,169
TOTAL ASSETS LESS CURRENT
LIABILITIES

308,022

283,379

PROVISIONS FOR LIABILITIES 410 420
NET ASSETS 307,612 282,959

CAPITAL AND RESERVES
Called up share capital 630 630
Retained earnings 306,982 282,329
SHAREHOLDERS' FUNDS 307,612 282,959

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 21 March 2025 and were signed on its behalf by:





Ms L Guillon - Director


THE TURNING POINT ENTERPRISES LIMITED (REGISTERED NUMBER: 04638435)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

The Turning Point Enterprises 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 invoiced amount of services sold, net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

THE TURNING POINT ENTERPRISES LIMITED (REGISTERED NUMBER: 04638435)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2024 4,821
Additions 707
At 31 December 2024 5,528
DEPRECIATION
At 1 January 2024 2,611
Charge for year 747
At 31 December 2024 3,358
NET BOOK VALUE
At 31 December 2024 2,170
At 31 December 2023 2,210

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 36,699 71,025
Other debtors 6,470 -
43,169 71,025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 3,923 18,468
Amounts owed to group undertakings 3,076 3,076
Taxation and social security 71,776 50,043
Other creditors 175,485 37,895
254,260 109,482

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Turning Point SAS, a company incorporated in France, by virtue of its 100% holding of the issued share capital of the company. Consolidated group Financial Statements are available from 58 rue Pierre Charron - 75008 PARIS.