Company Registration No. 12956617 (England and Wales)
Point Cleaning LTD
Unaudited accounts
for the year ended 31 October 2025
Point Cleaning LTD
Unaudited accounts
Contents
Point Cleaning LTD
Company Information
for the year ended 31 October 2025
Directors
M Burfoot
P Dunn
Company Number
12956617 (England and Wales)
Registered Office
6A London Road
Guildford
GU1 2AF
Accountants
Switchfoot Accounting Limited
147 Frimley Road
Camberley
Surrey
GU15 2PS
Point Cleaning LTD
Statement of financial position
as at 31 October 2025
Tangible assets
10,491
16,010
Cash at bank and in hand
1,781
13,008
Creditors: amounts falling due within one year
(32,557)
(37,908)
Net current (liabilities)/assets
(2,734)
3,853
Total assets less current liabilities
7,757
19,863
Creditors: amounts falling due after more than one year
(5,734)
(13,398)
Provisions for liabilities
Deferred tax
(1,994)
(3,042)
Called up share capital
100
100
Profit and loss account
(71)
3,323
Shareholders' funds
29
3,423
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 January 2026 and were signed on its behalf by
M Burfoot
Director
Company Registration No. 12956617
Point Cleaning LTD
Notes to the Accounts
for the year ended 31 October 2025
Point Cleaning LTD is a private company, limited by shares, registered in England and Wales, registration number 12956617. The registered office is 6A London Road, Guildford, GU1 2AF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
over 5 years on a straight line basis
Fixtures & fittings
over 5 years on a straight line basis
Computer equipment
over 3 years on a straight line basis
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Point Cleaning LTD
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
12,825
12,995
1,785
27,605
At 31 October 2025
12,825
12,995
1,785
27,605
At 1 November 2024
5,245
5,197
1,153
11,595
Charge for the year
2,565
2,600
354
5,519
At 31 October 2025
7,810
7,797
1,507
17,114
At 31 October 2025
5,015
5,198
278
10,491
At 31 October 2024
7,580
7,798
632
16,010
Amounts falling due within one year
Trade debtors
21,001
27,914
Accrued income and prepayments
959
839
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
4,204
3,925
Obligations under finance leases and hire purchase contracts
2,469
3,413
Trade creditors
2,556
7,392
Taxes and social security
6,116
7,004
Loans from directors
-
2,736
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
3,039
Point Cleaning LTD
Notes to the Accounts
for the year ended 31 October 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
The directors' loans were interest-free and repaid within 9 months of the year-end.
9
Average number of employees
During the year the average number of employees was 11 (2024: 17).