Parker Pointing Limited - Filleted accounts

Registered number

09887581

Parker Pointing Limited

Filleted Accounts

30 November 2025

Parker Pointing Limited
Registered number:		09887581
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		15,891			21,189

Current assets
Debtors	4	-			472
Cash at bank and in hand		23,055			5,185
		23,055			5,657

Creditors: amounts falling due within one year	5	(18,823)			(26,698)

Net current assets/(liabilities)			4,232			(21,041)

Net assets			20,123			148

Capital and reserves
Called up share capital			100			100
Profit and loss account			20,023			48

Shareholders' funds			20,123			148

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Mr R Parker
Director
Approved by the board on 27 July 2026

Parker Pointing Limited
Notes to the Accounts
for the year ended 30 November 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	25% Reducing balance basis
	Fixtures, fittings, tools and equipment	25% Reducing balance basis

	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.

	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			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	22,496		81,443		103,939
	At 30 November 2025	22,496		81,443		103,939

	Depreciation
	At 1 December 2024	20,657		62,093		82,750
	Charge for the year	460		4,838		5,298
	At 30 November 2025	21,117		66,931		88,048

	Net book value
	At 30 November 2025	1,379		14,512		15,891
	At 30 November 2024	1,839		19,350		21,189


4	Debtors			2025		2024
£					£

	Other debtors			-		472


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

	Bank loans and overdrafts			630		4,586
	Trade creditors			2,196		13,633
	Taxation and social security costs			15,320		8,479
	Other creditors			677		-
				18,823		26,698


6	Other information

	Parker Pointing Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Goldsmith Paddocks
	Golsmith Drive
	Rayleigh
	Essex
	SS6 9QX