Registered number
11984192
FOUR POINTS ADVISORY LIMITED
Unaudited Filleted Accounts
31 May 2025
FOUR POINTS ADVISORY LIMITED
Registered number: 11984192
Balance Sheet
as at 31 May 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 920 1,150
Current assets
Debtors 4 107,500 107,500
Cash at bank and in hand 6,636 3,996
114,136 111,496
Creditors: amounts falling due within one year 5 (88,169) (108,449)
Net current assets 25,967 3,047
Net assets 26,887 4,197
Capital and reserves
Called up share capital 1 1
Profit and loss account 26,886 4,196
Shareholders' funds 26,887 4,197
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Stuart Dudley Trood
Director
Approved by the board on 17 July 2025
FOUR POINTS ADVISORY LIMITED
Notes to the Accounts
for the year ended 31 May 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 20% Reducing Balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024 2,937
At 31 May 2025 2,937
Depreciation
At 1 June 2024 1,787
Charge for the year 230
At 31 May 2025 2,017
Net book value
At 31 May 2025 920
At 31 May 2024 1,150
4 Debtors 2025 2024
£ £
Other debtors 107,500 107,500
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 6,990 17,371
Other creditors 80,207 91,078
88,169 108,449
6 Other information
FOUR POINTS ADVISORY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Grange Barn
Moulsford
Wallingford
Oxfordshire
OX10 9JD
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