Nupoint Consulting Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 11838995

		31 August 2025		28 February 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		-		1,462

			-		1,462
CURRENT ASSETS
Debtors	4	-		115
Cash at bank and in hand		3,126		4,341

		3,126		4,456
Creditors: Amounts Falling Due Within One Year	5	(7,977 )		(7,977 )

NET CURRENT ASSETS (LIABILITIES)			(4,851 )		(3,521 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,851 )		(2,059 )

NET LIABILITIES			(4,851 )		(2,059 )

CAPITAL AND RESERVES
Called up share capital	6		2		2
Income Statement			(4,853 )		(2,061 )

SHAREHOLDERS' FUNDS			(4,851)		(2,059)

For the period ending 31 August 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

The financial statements were approved by the board of directors on 15 September 2025 and were signed on its behalf by:

Mr N Pointer

Director

The notes on pages 2 to 3 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Reducing Balance
Computer Equipment	33% Straight Line

2. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2025: 1)

3. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 March 2025	16,973
Disposals	(16,973 )

As at 31 August 2025	-

Depreciation
As at 1 March 2025	15,511
Provided during the period	(1,310 )
Disposals	(14,201 )

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	-

As at 1 March 2025	1,462

4. Debtors

	31 August 2025	28 February 2025
	£	£
Due within one year
Other debtors	-	115

Page 2

Page 3

Nupoint Consulting Ltd

Notes to the Financial Statements (continued)

For the Period 1 March 2025 to 31 August 2025

5. Creditors: Amounts Falling Due Within One Year

	31 August 2025	28 February 2025
	£	£
Other creditors	7,977	7,977

6. Share Capital

	31 August 2025	28 February 2025
	£	£
Allotted, Called up and fully paid	2	2

7. Ultimate Controlling Party

The company is controlled by it's directors by virtue of their shareholdings.