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REGISTERED NUMBER: 03749370 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Pointer Catering Limited

Pointer Catering Limited (Registered number: 03749370)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Pointer Catering Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mrs C Cardwell
J Thompson





REGISTERED OFFICE: 60 High Street
Great Eccleston
Preston
Lancashire
PR3 0YB





REGISTERED NUMBER: 03749370 (England and Wales)






Pointer Catering Limited (Registered number: 03749370)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 52,450 52,450
Tangible assets 5 17,630 20,682
70,080 73,132

CURRENT ASSETS
Stocks 2,000 2,000
Debtors 6 4,021 5,477
Prepayments and accrued income 2,317 2,232
Cash at bank 89,902 88,684
98,240 98,393
CREDITORS
Amounts falling due within one year 7 54,150 49,150
NET CURRENT ASSETS 44,090 49,243
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,170

122,375

PROVISIONS FOR LIABILITIES 4,195 4,026
NET ASSETS 109,975 118,349

CAPITAL AND RESERVES
Called up share capital 50,004 50,004
Retained earnings 59,971 68,345
SHAREHOLDERS' FUNDS 109,975 118,349

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Pointer Catering Limited (Registered number: 03749370)

Balance Sheet - continued
31 March 2025


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 24 June 2025 and were signed on its behalf by:





Mrs C Cardwell - Director


Pointer Catering Limited (Registered number: 03749370)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Pointer Catering 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill is carried at its original purchase cost. In the opinion of the director, this is a fair reflection of the current value of goodwill.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Improvements to property 10% straight line
Fixtures and equipment 15% reducing balance
Motor vehicles 25% reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pointer Catering Limited (Registered number: 03749370)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 52,450
NET BOOK VALUE
At 31 March 2025 52,450
At 31 March 2024 52,450

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2024 43,356 115,140 34,025 192,521
Additions - 359 - 359
At 31 March 2025 43,356 115,499 34,025 192,880
DEPRECIATION
At 1 April 2024 43,356 97,012 31,471 171,839
Charge for year - 2,773 638 3,411
At 31 March 2025 43,356 99,785 32,109 175,250
NET BOOK VALUE
At 31 March 2025 - 15,714 1,916 17,630
At 31 March 2024 - 18,128 2,554 20,682

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 112 1,130
VAT 3,909 4,347
4,021 5,477

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 17,209 20,394
Tax 20,537 15,043
Social security and other taxes 3,830 4,188
Directors' current accounts 3,068 2,530
Accruals and deferred income 9,506 6,995
54,150 49,150