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COMPANY REGISTRATION NUMBER: 15119942

The Pump Point Group Ltd

Filleted Unaudited Financial Statements

31 March 2025

The Pump Point Group Ltd

Statement of Financial Position

31 March 2025

| 31 Mar 25 | 30 Sep 24
Note | £ | £ | £

Fixed assets

Investments | 4 |  | 1,487,695 | 1,477,106

Creditors: amounts falling due within one year | 5 | 1,171,995 |  | 844,206
| ------------ |  | ---------
Net current liabilities |  | 1,171,995 | 844,206
|  | ------------ | ------------
Total assets less current liabilities |  | 315,700 | 632,900

Creditors: amounts falling due after more than one year | 6 |  | 318,000 | 634,000
|  | --------- | ---------
Net liabilities |  | ( 2,300) | ( 1,100)
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | ( 2,400) | ( 1,200)
|  | ------- | -------
Shareholders deficit |  | ( 2,300) | ( 1,100)
|  | ------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 8 October 2025 , and are signed on behalf of the board by:

Mr AJ Fenn |
Director |

Company registration number: 15119942

The Pump Point Group Ltd

Notes to the Financial Statements

Period from 1 October 2024 to 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 27 Ascot Drive, Derby, DE24 8GZ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets. financial liabilities or equity instruments. An equity instrument ia any contact that evidences a residual interest in the assets of the company after deducting all of its liabilities
4. Investments

| Shares in group undertakings
| £
Cost |
At 1 October 2024 | 1,477,106
Additions | 10,589
| ------------
At 31 March 2025 | 1,487,695
| ------------
Impairment |
At 1 October 2024 and 31 March 2025 | –
| ------------

Carrying amount |
At 31 March 2025 | 1,487,695
| ------------
At 30 September 2024 | 1,477,106
| ------------

5. Creditors: amounts falling due within one year

| 31 Mar 25 | 30 Sep 24
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 833,991 | 507,402
Other creditors | 338,004 | 336,804
| ------------ | ---------
| 1,171,995 | 844,206
| ------------ | ---------

6. Creditors: amounts falling due after more than one year

| 31 Mar 25 | 30 Sep 24
| £ | £
Other creditors | 318,000 | 634,000
| --------- | ---------