REGISTERED NUMBER: 00341756 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

J.F.POYNTER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A P Slade

P G Slade

SECRETARIES:

A P Slade

R Currell

REGISTERED OFFICE:

New Oakhouse

6 Shirleys

Ditchling

Hassocks

BN6 8UD

REGISTERED NUMBER:

00341756 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

3

1,720

2,694

Investments

4

1,022,266

1,014,798

Investment property

5

1,082,500

1,070,000

2,106,486

2,087,492

CURRENT ASSETS

Debtors

6

16,644

4,614

Cash at bank

46,088

77,934

62,732

82,548

CREDITORS

Amounts falling due within one year

7

13,076

5,304

NET CURRENT ASSETS

49,656

77,244

TOTAL ASSETS LESS CURRENT LIABILITIES

2,156,142

2,164,736

CREDITORS

Amounts falling due after more than one year

8

624

1,148

NET ASSETS

2,155,518

2,163,588

CAPITAL AND RESERVES

Called up share capital

6,001

6,001

Capital redemption reserve

3,999

3,999

Retained earnings

2,145,518

2,153,588

2,155,518

2,163,588

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.

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 7 October 2025 and were signed on its behalf by:

P G Slade - Director

1.	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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

7,341

1,253

8,594

DEPRECIATION

At 1 April 2024

5,178

722

5,900

Charge for year

828

146

974

At 31 March 2025

6,006

868

6,874

NET BOOK VALUE

At 31 March 2025

1,335

385

1,720

At 31 March 2024

2,163

531

2,694

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

1,014,798

Disposals

(38,687

)

Revaluations

46,155

At 31 March 2025

1,022,266

NET BOOK VALUE

At 31 March 2025

1,022,266

At 31 March 2024

1,014,798

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2020

(82,884

)

Valuation in 2021

51,543

Valuation in 2022

32,299

Valuation in 2023

(20,785

)

Valuation in 2024

(3,775

)

Valuation in 2025

7,469

Cost

1,038,399

1,022,266

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

1,070,000

Revaluations

12,500

At 31 March 2025

1,082,500

NET BOOK VALUE

At 31 March 2025

1,082,500

At 31 March 2024

1,070,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2020

(156,787

)

Valuation in 2021

100,000

Valuation in 2025

12,500

Cost

1,126,787

1,082,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Deferred tax asset

10,642

-

Prepayments

6,002

4,614

16,644

4,614

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,995

-

Tax

1,819

-

Social security and other taxes

780

913

Deferred income

2,985

1,990

Accrued expenses

2,497

2,401

13,076

5,304

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors' loan accounts

624

1,148

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, Mrs A P Slade decreased her loan to the company. As at 31 March 2025, the company owed her £312 (2024: £574). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

Also, during the year, P G Slade decreased his loan to the company. As at 31 March 2025, the company owed him £312 (2024: £574). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A P Slade.

This was by virtue of her 31% holding of the issued share capital.