1 October 2024 false No description of principal activity Taxfiler 2024.6 12871143business:PrivateLimitedCompanyLtd2024-10-012025-09-30 128711432024-09-30 128711432024-10-012025-09-30 12871143business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 12871143business:FilletedAccounts2024-10-012025-09-30 128711432025-09-30 12871143business:Director12024-10-012025-09-30 12871143business:Director22024-10-012025-09-30 12871143business:RegisteredOffice2024-10-012025-09-30 128711432024-09-30 12871143core:WithinOneYear2025-09-30 12871143core:WithinOneYear2024-09-30 12871143core:AfterOneYear2025-09-30 12871143core:AfterOneYear2024-09-30 12871143core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 12871143core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 12871143core:InvestmentPropertiesRevaluationReservecore:PreviouslyStatedAmount2025-09-30 12871143core:InvestmentPropertiesRevaluationReservecore:PreviouslyStatedAmount2024-09-30 12871143core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 12871143core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12871143core:PreviouslyStatedAmount2025-09-30 12871143core:PreviouslyStatedAmount2024-09-30 12871143business:SmallEntities2024-10-012025-09-30 12871143countries:EnglandWales2024-10-012025-09-30 12871143core:PlantMachinery2024-10-012025-09-30 12871143core:FurnitureFittings2024-10-012025-09-30 12871143core:PlantMachinery2024-09-30 12871143core:FurnitureFittings2024-09-30 12871143core:PlantMachinery2025-09-30 12871143core:FurnitureFittings2025-09-30 128711432023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12871143 (England and Wales)
Punto Alpha Ltd Unaudited accounts for the year ended 30 September 2025
Punto Alpha Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Punto Alpha Ltd Company Information for the year ended 30 September 2025
Directors
Chester William Robinson Silvia Karina Plascencia Posada
Company Number
12871143 (England and Wales)
Registered Office
Bartle House Oxford Court Manchester M2 3WQ England
Accountants
Accounting Wise Ltd 3 The Carriages Station Road Ware Hertfordshire SG129PL
- 3 -
Punto Alpha Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,840 
3,924 
Investment property
5
1,750,000 
1,750,000 
1,754,840 
1,753,924 
Current assets
Debtors
6
- 
4,238 
Cash at bank and in hand
958 
3,178 
958 
7,416 
Creditors: amounts falling due within one year
7
(367,526)
(373,121)
Net current liabilities
(366,568)
(365,705)
Total assets less current liabilities
1,388,272 
1,388,219 
Creditors: amounts falling due after more than one year
8
(935,000)
(935,000)
Provisions for liabilities
Deferred tax
(80,970)
(80,970)
Net assets
372,302 
372,249 
Capital and reserves
Called up share capital
2 
2 
Fair value reserve
345,187 
345,187 
Profit and loss account
27,113 
27,060 
Shareholders' funds
372,302 
372,249 
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 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 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 of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by
Silvia Karina Plascencia Posada Director Company Registration No. 12871143
- 4 -
Punto Alpha Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Punto Alpha Ltd is a private company, limited by shares, registered in England and Wales, registration number 12871143. The registered office is Bartle House, Oxford Court, Manchester, M2 3WQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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
20% Reducing balance
Fixtures & fittings
20% Reducing balance
Turnover
Turnover represents rental income and is recognised according to the terms of letting agreements.
Deferred taxation
Deferred tax is recognised in respect of fair value adjustments to the valuation of investment properties. FRS102 requires deferred tax to be provided for on the difference between cost and the fair value of investment property and accordingly the the previous years' figures have been adjusted for the appropriate provision.
- 5 -
Punto Alpha Ltd Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
1,090 
4,301 
5,391 
Additions
- 
1,701 
1,701 
At 30 September 2025
1,090 
6,002 
7,092 
Depreciation
At 1 October 2024
860 
607 
1,467 
Charge for the year
46 
739 
785 
At 30 September 2025
906 
1,346 
2,252 
Net book value
At 30 September 2025
184 
4,656 
4,840 
At 30 September 2024
230 
3,694 
3,924 
5
Investment property
2025 
£ 
Fair value at 1 October 2024
1,750,000 
At 30 September 2025
1,750,000 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,238 
Other debtors
- 
3,000 
- 
4,238 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
23,285 
36,000 
Taxes and social security
197 
946 
Other creditors
6,037 
7,734 
Loans from directors
336,693 
325,381 
Accruals
1,314 
3,060 
367,526 
373,121 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
935,000 
935,000 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -