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Registered number: 09663063
Village Point Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Brown & Co
Village Point Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Village Point Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 09663063

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 298,852 |  | 323,380
|  |  | 298,852 |  | 323,380
CURRENT ASSETS
Stocks | 5 | 14,000 |  | 7,500 |
Debtors | 6 | 71,981 |  | 99,201 |
Cash at bank and in hand |  | 9,418 |  | 17,484 |
|  | 95,399 |  | 124,185 |
Creditors: Amounts Falling Due Within One Year | 7 | (428,089 ) |  | (450,912 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (332,690 ) |  | (326,727 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (33,838 ) |  | (3,347 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,106,128 ) |  | (1,055,050 )
NET LIABILITIES |  |  | (1,139,966 ) |  | (1,058,397 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (1,140,066 ) |  | (1,058,497 )
SHAREHOLDERS' FUNDS |  |  | (1,139,966) |  | (1,058,397)

Page 1
Page 2
Village Point Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr John Dillon Director
15/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Village Point Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Village Point Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09663063 . The registered office is 35 Heaton Moor Road, Heaton Moor, Stockport, Cheshire, SK4 4PB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | Over the period of the lease
Fixtures & Fittings | 15% Reducing Balance
Computer Equipment | 20% on Cost

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
Page 3
Page 4
Village Point Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 19)
18 19
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 July 2024 | 397,712 | 153,516 | 108,331 | 659,559
As at 30 June 2025 | 397,712 | 153,516 | 108,331 | 659,559
Depreciation
As at 1 July 2024 | 123,398 | 108,293 | 104,488 | 336,179
Provided during the period | 15,823 | 7,416 | 1,289 | 24,528
As at 30 June 2025 | 139,221 | 115,709 | 105,777 | 360,707
Net Book Value
As at 30 June 2025 | 258,491 | 37,807 | 2,554 | 298,852
As at 1 July 2024 | 274,314 | 45,223 | 3,843 | 323,380

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 14,000 |  | 7,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 66,523 |  | 96,944
Prepayments and accrued income | 563 |  | 1,125
Other debtors | 4,895 |  | 1,132
| 71,981 |  | 99,201

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 81,976 |  | 86,027
Bank loans and overdrafts | 49,060 |  | 49,926
Other taxes and social security | 11,149 |  | 9,192
VAT | 163,553 |  | 144,348
Net wages | - |  | 1,869
Other creditors | 37,272 |  | 31,627
Accruals and deferred income | 85,079 |  | 127,923
| 428,089 |  | 450,912

Page 4
Page 5
Village Point Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 18,333 |  | 46,667
Other creditors | 1,087,795 |  | 1,008,383
| 1,106,128 |  | 1,055,050

Village Point Ltd received a loan under the Coronavirus Business Interruption Loan Scheme (CBILS) of £100,000, repayable over 6 years. The government has made a payment to the lender to cover the first 12 months of interest payments and has provided a guarantee of 80% of the loan. The loan is unsecured.
Village Point Ltd also received a loan under the Recovery Loan Scheme (RLS) of £60,000, repayable over 6 years. The loan is unsecured.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Related Party Transactions
Other creditors includes an amount of £362,169 (2024: £344,757) owed to Mr J S Dillon. Also included in other creditors is an amount of £490,000 (2024: £432,500) owed to Mr S Dalton. Finally, also included in other creditors is an amount of £235,625 (2024: £216,125) owed to Adam Communication Pension Fund (Mr J S Dillon's pension fund).
11. Ultimate Controlling Party
The company's ultimate controlling party is John Stephen Dillon by virtue of his ownership of 90% of the issued share capital in the company.
Page 5