REGISTERED NUMBER: 09313349 (England and Wales)

Report of the Director and

Financial Statements for the Year Ended 30 November 2025

for

First Point Management Ltd

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

S Holmes

REGISTERED OFFICE:

Unit 15, Ashcroft Road

Knowsley Industrial Park

Kirkby

Merseyside

L33 7TW

REGISTERED NUMBER:

09313349 (England and Wales)

ACCOUNTANTS:

M P Greaves Limited

Chartered Certified Accountants

74 Marmot Road

Liverpool

Merseyside

L37 6GB

The director presents his report with the financial statements of the company for the year ended 30 November 2025.

DIRECTOR

S Holmes held office during the whole of the period from 1 December 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

S Holmes - Director

8 July 2026

TURNOVER

405,202

444,806

Cost of sales

357,891

391,229

GROSS PROFIT

47,311

53,577

Administrative expenses

41,832

40,013

OPERATING PROFIT

5,479

13,564

Interest payable and similar expenses

466

719

PROFIT BEFORE TAXATION

5,013

12,845

Tax on profit

-

-

PROFIT FOR THE FINANCIAL YEAR

5,013

12,845

CURRENT ASSETS

Debtors

4

54,417

52,910

Cash at bank

24,182

26,449

78,599

79,359

CREDITORS

Amounts falling due within one year

5

79,869

75,459

NET CURRENT (LIABILITIES)/ASSETS

(1,270

)

3,900

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,270

)

3,900

CREDITORS

Amounts falling due after more than one year

6

3,090

13,273

NET LIABILITIES

(4,360

)

(9,373

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(4,560

)

(9,573

)

SHAREHOLDERS' FUNDS

(4,360

)

(9,373

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the director and authorised for issue on 8 July 2026 and were signed by:

S Holmes - Director

1.	STATUTORY INFORMATION

First Point Management Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

54,417

52,910

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

1

(1

)

Taxation and social security

22,240

17,832

Other creditors

47,628

47,628

79,869

75,459

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

3,090

13,273