REGISTERED NUMBER: 10329557 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st July 2025

for

Killer Point Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M G Aldrich

REGISTERED OFFICE:

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

REGISTERED NUMBER:

10329557 (England and Wales)

ACCOUNTANTS:

Field & Co LLP

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

FIXED ASSETS

Tangible assets

4

98

130

CURRENT ASSETS

Debtors

5

-

64

Cash at bank

556

970

556

1,034

CREDITORS

Amounts falling due within one year

6

478

459

NET CURRENT ASSETS

78

575

TOTAL ASSETS LESS CURRENT LIABILITIES

176

705

PROVISIONS FOR LIABILITIES

7

19

25

NET ASSETS

157

680

CAPITAL AND RESERVES

Called up share capital

8

5

5

Retained earnings

9

152

675

SHAREHOLDERS' FUNDS

157

680

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20th April 2026 and were signed by:

Mr M G Aldrich - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred 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 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st August 2024

and 31st July 2025

975

DEPRECIATION

At 1st August 2024

845

Charge for year

32

At 31st July 2025

877

NET BOOK VALUE

At 31st July 2025

98

At 31st July 2024

130

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Other debtors

-

64

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Taxation and social security

-

207

Other creditors

478

252

478

459

7.	PROVISIONS FOR LIABILITIES

31/7/25

31/7/24

£

£

Deferred tax

19

25

Deferred

tax

£

Balance at 1st August 2024

25

Provided during year

(6

)

Balance at 31st July 2025

19

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/7/25

31/7/24

value:

£

£

1

Ordinary Share

£1

1

1

1

Ordinary A Share

£1

1

1

1

Ordinary B Share

£1

1

1

1

Ordinary C Share

£1

1

1

1

Ordinary D Share

£1

1

1

5

5

9.

RESERVES

Retained

earnings

£

At 1st August 2024

675

Deficit for the year

(23

)

Dividends

(500

)

At 31st July 2025

152

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M G Aldrich.