Company registration number 15063567 (England and Wales)
POWERPOINT GROUP LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2025
4 Brackley Close
Bournemouth International Airport
Christchurch
Dorset
BH23 6SE
POWERPOINT GROUP LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
POWERPOINT GROUP LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
158,862
137,220
Investments
4
162
162
159,024
137,382
Current assets
Debtors
5
272,159
172,717
Cash at bank and in hand
12,153
41,233
284,312
213,950
Creditors: amounts falling due within one year
6
(354,062)
(317,206)
Net current liabilities
(69,750)
(103,256)
Total assets less current liabilities
89,274
34,126
Creditors: amounts falling due after more than one year
7
(83,047)
-
0
Provisions for liabilities
(3,159)
(7,585)
Net assets
3,068
26,541
Capital and reserves
Called up share capital
160
160
Profit and loss reserves
2,908
26,381
Total equity
3,068
26,541
POWERPOINT GROUP LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 20 March 2026 and are signed on its behalf by:
Mr R F Millard
Director
Company registration number 15063567 (England and Wales)
POWERPOINT GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Powerpoint Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2 Pullman Business Park, Pullman Way, Ringwood, Hampshire, BH24 1HD.

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

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:

Plant and equipment
25% reducing balance
Fixtures and fittings
Enter depreciation rate via StatDB - cd77
Computers
3 year straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

POWERPOINT GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.7
Taxation

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

Current tax

Current tax is recognised on taxable profit for the current and, where not previously recognised, past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

1.8
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

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

2025
2024
Number
Number
Total
6
6
POWERPOINT GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024
395
-
0
2,016
150,327
152,738
Additions
19,298
5,345
-
0
184,360
209,003
Disposals
-
0
-
0
-
0
(159,347)
(159,347)
At 31 August 2025
19,693
5,345
2,016
175,340
202,394
Depreciation and impairment
At 1 September 2024
25
-
0
126
15,367
15,518
Depreciation charged in the year
3,722
1,315
504
40,883
46,424
Eliminated in respect of disposals
-
0
-
0
-
0
(18,410)
(18,410)
At 31 August 2025
3,747
1,315
630
37,840
43,532
Carrying amount
At 31 August 2025
15,946
4,030
1,386
137,500
158,862
At 31 August 2024
370
-
0
1,890
134,960
137,220
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
162
162
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
100,634
11,877
Amounts owed by group undertakings
77,819
90,787
Other debtors
93,706
70,053
272,159
172,717
POWERPOINT GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
48,903
46,425
Amounts owed to group undertakings
15,796
107,308
Taxation and social security
26,987
14,752
Other creditors
262,376
148,721
354,062
317,206
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
83,047
-
0
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