Novus Point Limited
Exception report
for the year ended 31 July 2024
The following differences exist between the previous year's closing balances per the accounts and the
current year's opening balances per the Trial Balance:
Reserves
Opening balance at
1 August 2023 per
TB
Balance at 31 July
2023 per accounts
Difference
£ £ £
Profit and loss account (Account 968) (3,238) (3,303) 65
(3,238) (3,303) 65
This page does not form part of the statutory financial statements.
Company registration number: 08146241
Unaudited financial statements
for the year ended 31 July 2024
for
Novus Point Limited
Pages for filing with the Registrar
Company registration number: 08146241
Novus Point Limited
Balance sheet
as at 31 July 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 4 30 40
30 40
Current assets
Cash at bank and in hand - 45
- 45
Creditors: amounts falling due within one
year
(2,388) (2,388)
Net current liabilities (2,388) (2,343)
Total assets less current liabilities (2,358) (2,303)
NET LIABILITIES (2,358) (2,303)
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account (3,358) (3,303)
TOTAL EQUITY (2,358) (2,303)
The company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies for the year ended 31 July 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08146241
Novus Point Limited
Balance sheet - continued
as at 31 July 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr J Piorkowski, Director
15 May 2025
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Novus Point Limited
Notes to the financial statements
for the year ended 31 July 2024
1 Company information
Novus Point Limited is a private company registered in England and Wales. Its registered number is 08146241. The company is limited by shares. Its registered office is Capital Office, 124-128 City Road, London, London, EC1V 2NX.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 0% reducing balance
Computer equipment - 25% reducing balance
3 Average number of employees
During the year the average number of employees was Nil (2023 - Nil).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 August 2023 40
At 31 July 2024 40
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Novus Point Limited
Notes to the financial statements - continued
for the year ended 31 July 2024
4 Tangible fixed assets - continued
Depreciation
Charge for year 10
At 31 July 2024 10
Net book value
At 31 July 2024 30
At 31 July 2023 40
If Computer equipment had not been revalued, Plant & machinery would have been included at the following historical cost:
2024 2023
£ £
Cost 719 -
Accumulated depreciation 688 -
5 Change of Company Name
The company changed its name from Intulia Limited to Novus Point Limited on 4 July 2024. The company number remains unchanged.
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