North Point Solutions Ltd - Filleted accounts

Registered number

08700895

North Point Solutions Ltd

Filleted Accounts

30 September 2025

North Point Solutions Ltd
Registered number:		08700895
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		33,746			42,510
			33,746			42,510

Current assets
Stocks and work in progress		8,682			11,687
Debtors	4	27,454			31,600
Cash at bank and in hand		102,321			89,491
		138,457			132,778

Creditors: amounts falling due within one year	5	(25,626)			(31,270)

Net current assets			112,831			101,508

Total assets less current liabilities			146,577			144,018

Creditors: amounts falling due after more than one year	6		(15,329)			(21,838)

Provisions for liabilities			(8,436)			(10,627)


Net assets			122,812			111,553

Capital and reserves
Called up share capital			1			1
Profit and loss account			122,811			111,552

Shareholder's funds			122,812			111,553

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Paul Ross
Director
Approved by the board on 23 June 2026

North Point Solutions Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc				Total
£			£
	Cost
	At 1 October 2024	72,382				72,382
	Additions	5,146				5,146
	Disposals	-				-
	At 30 September 2025	77,528				77,528

	Depreciation
	At 1 October 2024	29,872				29,872
	Charge for the year	13,910				13,910
	On disposals	-				-
	At 30 September 2025	43,782				43,782

	Net book value
	At 30 September 2025	33,746				33,746
	At 30 September 2024	42,510				42,510


4	Debtors			2025		2024
£					£

	Trade debtors			9,234		15,000
	Other debtors			18,220		16,600
				27,454		31,600

	Amounts due after more than one year included above			-		-


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			6,508		6,508
	Trade creditors			-		1,265
	Taxation and social security costs			18,245		23,438
	Other creditors			873		59
				25,626		31,270


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			15,329		21,838
				15,329		21,838


7	Other information

	North Point Solutions Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	5 Lansbury Way
	Castletown
	Sunderland
	SR5 3DD