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REGISTERED NUMBER: 10607463 (England and Wales)

Point Construction And Maintenance

Limited

Unaudited Financial Statements

for the Year Ended 23 February 2025

| Point Construction And Maintenance |

| Limited (Registered number: 10607463) |

Contents of the Financial Statements

for the year ended 23 February 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Point Construction And Maintenance |

| Limited |

Company Information

for the year ended 23 February 2025

| DIRECTOR: | B Flaherty

| REGISTERED OFFICE: | 73 Chapel Street

| Macclesfield

| Cheshire East

| SK11 8BJ

| REGISTERED NUMBER: | 10607463 (England and Wales)

| ACCOUNTANTS: | Slaters & Co Accountants

| Lymore Villa

| 162a London Road

| Chesterton

| Newcastle

| Staffordshire

| ST5 7JB

| Point Construction And Maintenance |

| Limited (Registered number: 10607463) |

Balance Sheet

23 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,683 |  | 3,577 |  |

CURRENT ASSETS

Stocks | 7,000 |  | - |  |

Cash at bank | 4,900 |  | - |  |

11,900 |  | - |  |

CREDITORS

Amounts falling due within one year | 5 | 19,639 |  | 7,043 |  |

NET CURRENT LIABILITIES | (7,739 | ) | (7,043 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (5,056 | ) | (3,466 | ) |

PROVISIONS FOR LIABILITIES | 510 |  | 680 |  |

NET LIABILITIES | (5,566 | ) | (4,146 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (5,666 | ) | (4,246 | ) |

(5,566 | ) | (4,146 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 23 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 23 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Point Construction And Maintenance |

| Limited (Registered number: 10607463) |

Balance Sheet - continued

23 February 2025

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 director and authorised for issue on 30 October 2025 and were signed by:

B Flaherty - Director

| Point Construction And Maintenance |

| Limited (Registered number: 10607463) |

Notes to the Financial Statements

for the year ended 23 February 2025

1. | STATUTORY INFORMATION

| Point Construction And Maintenance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | 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.

| Turnover

| Turnover represents the net invoiced value of goods/services provided.

| Tangible fixed assets

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

| Motor vehicles | - | 20% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| Point Construction And Maintenance |

| Limited (Registered number: 10607463) |

Notes to the Financial Statements - continued

for the year ended 23 February 2025

4. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 24 February 2024

| and 23 February 2025 | 11,645 |  |

| DEPRECIATION

| At 24 February 2024 | 8,068 |  |

| Charge for year | 894 |  |

| At 23 February 2025 | 8,962 |  |

| NET BOOK VALUE

| At 23 February 2025 | 2,683 |  |

| At 23 February 2024 | 3,577 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 1,447 |  |

| Taxation and social security | 7,901 |  | 4,529 |  |

| Other creditors | 11,738 |  | 1,067 |  |

19,639 |  | 7,043 |  |