REGISTERED NUMBER: 08364454 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

CPoint Consulting Limited

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

5

23,734

27,922

Tangible assets

6

1,656

974

Investments

7

20,521

22,412

45,911

51,308

CURRENT ASSETS

Debtors

108

352

Cash at bank and in hand

1,277

358

1,385

710

CREDITORS

Amounts falling due within one year

15,503

16,291

NET CURRENT LIABILITIES

(14,118

)

(15,581

)

TOTAL ASSETS LESS CURRENT LIABILITIES

31,793

35,727

CREDITORS

Amounts falling due after more than one year

21,163

27,862

NET ASSETS

10,630

7,865

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

10,530

7,765

SHAREHOLDERS' FUNDS

10,630

7,865

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th December 2025 and were signed on its behalf by:

Mrs C E M Newman - Director

1.	STATUTORY INFORMATION

CPoint Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08364454

Registered office:

580 Tonbridge Road

Maidstone

Kent

ME16 9DH

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Revenue recognition

Profit share received from companies in which the company is a corporate partner is recognised in the year in which the company is entitled to receive a share of profits.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a client base in 2017, 2018, 2019, 2020, 2021, 2022 and 2023 is being amortised evenly over its estimated useful life of ten years.

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

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2024

and 31st March 2025

54,759

AMORTISATION

At 1st April 2024

26,837

Amortisation for year

4,188

At 31st March 2025

31,025

NET BOOK VALUE

At 31st March 2025

23,734

At 31st March 2024

27,922

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2024

1,817

Additions

1,320

At 31st March 2025

3,137

DEPRECIATION

At 1st April 2024

843

Charge for year

638

At 31st March 2025

1,481

NET BOOK VALUE

At 31st March 2025

1,656

At 31st March 2024

974

7.	FIXED ASSET INVESTMENTS

The amount included as a fixed asset investment represents the company's capital account as at the balance sheet date in A4G Management LLP.