1 October 2024 false No description of principal activity Taxfiler 2024.6 12862312business:PrivateLimitedCompanyLtd2024-10-012025-09-30 128623122024-09-30 128623122024-10-012025-09-30 12862312business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 12862312business:AbridgedAccounts2024-10-012025-09-30 128623122025-09-30 12862312business:Director12024-10-012025-09-30 12862312business:RegisteredOffice2024-10-012025-09-30 128623122024-09-30 12862312core:WithinOneYear2025-09-30 12862312core:WithinOneYear2024-09-30 12862312core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 12862312core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 12862312core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 12862312core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12862312core:PreviouslyStatedAmount2025-09-30 12862312core:PreviouslyStatedAmount2024-09-30 12862312business:SmallEntities2024-10-012025-09-30 12862312countries:EnglandWales2024-10-012025-09-30 12862312core:PlantMachinery2024-10-012025-09-30 12862312business:OrdinaryShareClass12024-10-012025-09-30 12862312business:OrdinaryShareClass12023-10-012024-09-30 128623122023-10-012024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 12862312 (England and Wales)
Sun Point Limited Unaudited accounts for the year ended 30 September 2025
Sun Point Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Sun Point Limited Company Information for the year ended 30 September 2025
Director
Inna DUDARJONOKA
Company Number
12862312 (England and Wales)
Registered Office
6 CENTURION HOUSE ST. JOHNS STREET COLCHESTER CO2 7AH ENGLAND
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Sun Point Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3
35,235 
40,157 
Current assets
Debtors
7,106 
5,036 
Cash at bank and in hand
1,932 
9,263 
9,038 
14,299 
Creditors: amounts falling due within one year
(10,243)
(8,416)
Net current (liabilities)/assets
(1,205)
5,883 
Total assets less current liabilities
34,030 
46,040 
Provisions for liabilities
Deferred tax
(10,395)
(10,395)
Net assets
23,635 
35,645 
Capital and reserves
Called up share capital
4
2 
2 
Profit and loss account
23,633 
35,643 
Shareholders' funds
23,635 
35,645 
For the year ending 30 September 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 14 May 2026 and were signed on its behalf by
Inna DUDARJONOKA Director Company Registration No. 12862312
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Sun Point Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Sun Point Limited is a private company, limited by shares, registered in England and Wales, registration number 12862312. The registered office is 6 CENTURION HOUSE, ST. JOHNS STREET, COLCHESTER, CO2 7AH, ENGLAND.
2
Accounting policies
Basis of preparation
The financial accounts 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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised when the company has a right to consideration.
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
18% reducing balance
Pension costs
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.
Current Tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date
Deferred taxation
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.
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Sun Point Limited Notes to the Accounts for the year ended 30 September 2025
3
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 October 2024
70,855 
Additions
2,812 
At 30 September 2025
73,667 
Depreciation
At 1 October 2024
30,698 
Charge for the year
7,734 
At 30 September 2025
38,432 
Net book value
At 30 September 2025
35,235 
At 30 September 2024
40,157 
4
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
5
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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