Company registration number 08700000 (England and Wales)
POINTON 21 LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
POINTON 21 LIMITED
COMPANY INFORMATION
Directors
Mrs S E Pointon
Mr S D Pointon
Company number
08700000
Registered office
Bonefields Farm
New Inn Lane
Shrawley
Worcester
Worcestershire
WR6 6TE
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Barclays Bank Plc
47 High Street
Dudley
DY1 1PN
POINTON 21 LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
POINTON 21 LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF POINTON 21 LIMITED FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pointon 21 Limited for the year ended 30 September 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Pointon 21 Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pointon 21 Limited and state those matters that we have agreed to state to the b oard of d irectors of Pointon 21 Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pointon 21 Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Pointon 21 Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pointon 21 Limited. You consider that Pointon 21 Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pointon 21 Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
11 December 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
POINTON 21 LIMITED
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
41,322
22,424
Investment property
4
3,284,585
3,284,585
Investments
5
1,776,746
-
0
5,102,653
3,307,009
Current assets
Debtors
6
423,480
1,892
Cash at bank and in hand
97,604
90,216
521,084
92,108
Creditors: amounts falling due within one year
7
(5,187,786)
(3,203,709)
Net current liabilities
(4,666,702)
(3,111,601)
Total assets less current liabilities
435,951
195,408
Provisions for liabilities
8
(53,522)
(38,480)
Net assets
382,429
156,928
Capital and reserves
Called up share capital
9
102
102
Profit and loss reserves
382,327
156,826
Total equity
382,429
156,928

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

POINTON 21 LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2025
30 September 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 11 December 2025 and are signed on its behalf by:
Mr S D Pointon
Director
Company registration number 08700000 (England and Wales)
POINTON 21 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
1
Accounting policies
Company information

Pointon 21 Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bonefields Farm, New Inn Lane, Shrawley, Worcester, Worcestershire, WR6 6TE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services and rents pro vided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account any lease premiums or rent free periods, which are recognised on a straight line basis over the lease term.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

Revenue from the provision of property rental is recognised by reference to the period of its occupancy and where the amount of rent can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Improvements to property
5% on cost
Fixtures, fittings & equipment
20% on reducing balance
Motor vehicles
25% on reducing balance
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.5
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. Transaction costs are expensed to profit or loss as incurred.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

POINTON 21 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
POINTON 21 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
3
Tangible fixed assets
Improvements to property
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2024
31,868
1,708
-
0
33,576
Additions
-
0
-
0
27,777
27,777
At 30 September 2025
31,868
1,708
27,777
61,353
Depreciation and impairment
At 1 October 2024
11,152
-
0
-
0
11,152
Depreciation charged in the year
1,593
341
6,945
8,879
At 30 September 2025
12,745
341
6,945
20,031
Carrying amount
At 30 September 2025
19,123
1,367
20,832
41,322
At 30 September 2024
20,716
1,708
-
0
22,424
4
Investment property
2025
£
Fair value
At 1 October 2024 and 30 September 2025
3,284,585

The directors have assessed the market value of the property and considers that there has been no significant change in the market value during the year.

5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
1,776,746
-
0
POINTON 21 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
5
Fixed asset investments
(Continued)
- 7 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 October 2024
-
Additions
1,700,000
Valuation changes
76,746
At 30 September 2025
1,776,746
Carrying amount
At 30 September 2025
1,776,746
At 30 September 2024
-
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
423,480
1,892
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
14,282
15,010
Taxation and social security
35,874
1,994
Other creditors
5,137,630
3,186,705
5,187,786
3,203,709
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
53,522
38,480
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
51
51
51
51
Ordinary B of £1 each
51
51
51
51
102
102
102
102
POINTON 21 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -
10
Ultimate controlling party

The ultimate controlling party is Mr S D Pointon and Mrs S E Pointon.

2025-09-30 2024-10-01 false false false 11 December 2025 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs S E Pointon Mr S D Pointon 08700000 2024-10-01 2025-09-30 08700000 bus:Director1 2024-10-01 2025-09-30 08700000 bus:Director2 2024-10-01 2025-09-30 08700000 bus:RegisteredOffice 2024-10-01 2025-09-30 08700000 bus:Agent1 2024-10-01 2025-09-30 08700000 2025-09-30 08700000 2024-09-30 08700000 core:LeaseholdImprovements 2025-09-30 08700000 core:FurnitureFittings 2025-09-30 08700000 core:MotorVehicles 2025-09-30 08700000 core:LeaseholdImprovements 2024-09-30 08700000 core:FurnitureFittings 2024-09-30 08700000 core:MotorVehicles 2024-09-30 08700000 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 08700000 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 08700000 core:CurrentFinancialInstruments 2025-09-30 08700000 core:CurrentFinancialInstruments 2024-09-30 08700000 core:ShareCapital 2025-09-30 08700000 core:ShareCapital 2024-09-30 08700000 core:RetainedEarningsAccumulatedLosses 2025-09-30 08700000 core:RetainedEarningsAccumulatedLosses 2024-09-30 08700000 core:ShareCapitalOrdinaryShareClass1 2025-09-30 08700000 core:ShareCapitalOrdinaryShareClass1 2024-09-30 08700000 core:ShareCapitalOrdinaryShareClass2 2025-09-30 08700000 core:ShareCapitalOrdinaryShareClass2 2024-09-30 08700000 core:ShareCapitalOrdinaryShares 2025-09-30 08700000 core:ShareCapitalOrdinaryShares 2024-09-30 08700000 core:LeaseholdImprovements 2024-10-01 2025-09-30 08700000 core:FurnitureFittings 2024-10-01 2025-09-30 08700000 core:MotorVehicles 2024-10-01 2025-09-30 08700000 2023-10-01 2024-09-30 08700000 core:LeaseholdImprovements 2024-09-30 08700000 core:FurnitureFittings 2024-09-30 08700000 core:MotorVehicles 2024-09-30 08700000 2024-09-30 08700000 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 08700000 bus:OrdinaryShareClass2 2024-10-01 2025-09-30 08700000 bus:OrdinaryShareClass1 2025-09-30 08700000 bus:OrdinaryShareClass1 2024-09-30 08700000 bus:OrdinaryShareClass2 2025-09-30 08700000 bus:OrdinaryShareClass2 2024-09-30 08700000 bus:AllOrdinaryShares 2025-09-30 08700000 bus:AllOrdinaryShares 2024-09-30 08700000 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08700000 bus:FRS102 2024-10-01 2025-09-30 08700000 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 08700000 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08700000 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP