Ponterra Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14712972

Ponterra Ltd

Filleted Unaudited Financial Statements

30 June 2025

Ponterra Ltd

Financial Statements

Year ended 30 June 2025

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Ponterra Ltd

Officers and Professional Advisers

The board of directors	S T Pastor
	C M Francis

Registered office	21a Kensington Church Street
	London
	W8 4LF

Accountants	Complete Accounting Solutions
	Chartered Certified Accountants
	727-729 High Road
	London
	N12 0BP

Ponterra Ltd

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Ponterra Ltd

Year ended 30 June 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 June 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Complete Accounting Solutions Chartered Certified Accountants

727-729 High Road London N12 0BP

Ponterra Ltd

Statement of Financial Position

30 June 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	696	1,338
Investments	6	197,726	–
		---------	-------
		198,422	1,338

Current assets

Debtors	7	24,160	887,148
Cash at bank and in hand		1,658,086	316,090
		------------	------------
		1,682,246	1,203,238

Creditors: amounts falling due within one year	8	( 326,334)	( 793,164)
		------------	------------
Net current assets		1,355,912	410,074
		------------	---------
Total assets less current liabilities		1,554,334	411,412
		------------	---------

Capital and reserves

Called up share capital	9	5	4
Share premium account		3,891,549	918,540
Profit and loss account		( 2,337,220)	( 507,132)
		------------	---------
Shareholders funds		1,554,334	411,412
		------------	---------

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 year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

Ponterra Ltd

Statement of Financial Position (continued)

30 June 2025

These financial statements were approved by the board of directors and authorised for issue on 16 December 2025 , and are signed on behalf of the board by:

C M Francis

Director

Company registration number: 14712972

Ponterra Ltd

Notes to the Financial Statements

Year ended 30 June 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 21a Kensington Church Street, London, W8 4LF.

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. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

In our opinion, on the basis of information and enquiries that are pertinent to the company's circumstances and which we believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular we believe that adequate cash resources will be available to cover the company's requirements for working capital for at least twelve months from the date of signing the financial statements.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	IT Equipment	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 2 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 July 2024 and 30 June 2025	1,927
	-------
Depreciation
At 1 July 2024	589
Charge for the year	642
	-------
At 30 June 2025	1,231
	-------
Carrying amount
At 30 June 2025	696
	-------
At 30 June 2024	1,338
	-------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 July 2024	–
Additions	197,726
	---------
At 30 June 2025	197,726
	---------
Impairment
At 1 July 2024 and 30 June 2025	–
	---------

Carrying amount
At 30 June 2025	197,726
	---------
At 30 June 2024	–
	---------

The above amount represents a holding in Ponterra Mexico.

7. Debtors

	2025	2024
	£	£
Trade debtors	6,335	–
Other debtors	17,825	887,148
	--------	---------
	24,160	887,148
	--------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	99,781	214,328
Amounts owed to group undertakings and undertakings in which the company has a participating interest	1,985	–
Other creditors	224,568	578,836
	---------	---------
	326,334	793,164
	---------	---------

Included within other creditors is £211,221 of convertible debt.

9. Called up share capital

During the year, the company issued 76,623 Ordinary shares of £0.00001 each for a total consideration of £2,973,010. The company also cancelled 44,444 Ordinary shares that were in issue for a total of £0.44. As the accounts are in whole £'s, the Capital Redemption reserve will not show on the face of the accounts as it totals £0.44.