Company registration number 07305779 (England and Wales)
POISONTIP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
POISONTIP LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
POISONTIP LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
441,189
496,270
Current assets
Stocks
5,682
5,558
Debtors
4
497,829
244,772
Cash at bank and in hand
26,252
137,507
529,763
387,837
Creditors: amounts falling due within one year
5
(936,111)
(1,137,451)
Net current liabilities
(406,348)
(749,614)
Net assets/(liabilities)
34,841
(253,344)
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
34,839
(253,346)
Total equity
34,841
(253,344)

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 July 2025 and are signed on its behalf by:
P M Barker
Director
Company registration number 07305779 (England and Wales)
POISONTIP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 2 -
1
Accounting policies
Company information

Poisontip Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit A1 Empire House, 11 Mulcture Hall Road, Halifax, HX1 1SP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Through the continued support of the directors and group companies, it is still appropriate to prepare the accounts on a going concern basis.

1.3
Turnover

Turnover represents the fair value of the consideration received for goods and services provided in the normal course of business, and is shown net of VAT. Turnover is recognised upon the provision of goods and services.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciatio n.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% reducing balance
Fixtures, fittings & equipment
20% reducing balance
1.5
Stocks

Stock is valued at the lower of cost and net realisable value.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 20 (2024 - 18).

2025
2024
Number
Number
Total
20
18
POISONTIP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
3
Tangible fixed assets
Leasehold improvements
Fixtures, fittings & equipment
Total
£
£
£
Cost
At 1 February 2024
500,444
241,143
741,587
Additions
-
0
7,537
7,537
At 31 January 2025
500,444
248,680
749,124
Depreciation and impairment
At 1 February 2024
128,653
116,664
245,317
Depreciation charged in the year
37,179
25,439
62,618
At 31 January 2025
165,832
142,103
307,935
Carrying amount
At 31 January 2025
334,612
106,577
441,189
At 31 January 2024
371,791
124,479
496,270
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
485,282
239,600
Prepayments and accrued income
12,547
5,172
497,829
244,772
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
35,680
48,083
Taxation and social security
43,587
41,287
Other creditors
805,503
999,533
Accruals and deferred income
51,341
48,548
936,111
1,137,451
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
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