Company Registration No. 14101357 (England and Wales)
PUNTCAST LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
PAGES FOR FILING WITH REGISTRAR
PUNTCAST LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
PUNTCAST LIMITED
BALANCE SHEET
AS AT
31 MAY 2026
31 May 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
156,252
156,252
Current assets
Cash at bank and in hand
199
322
Creditors: amounts falling due within one year
4
(176,965)
(132,845)
Net current liabilities
(176,766)
(132,523)
Total assets less current liabilities
(20,514)
23,729
Creditors: amounts falling due after more than one year
5
(91,000)
(91,000)
Net liabilities
(111,514)
(67,271)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(111,614)
(67,371)
Total equity
(111,514)
(67,271)

For the financial year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 July 2026 and are signed on its behalf by:
Mr W R Jones
Mr S D Jones
Director
Director
Company registration number 14101357 (England and Wales)
PUNTCAST LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2026
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 June 2024
100
(23,922)
(23,822)
Year ended 31 May 2025:
Loss and total comprehensive income
-
(43,449)
(43,449)
Balance at 31 May 2025
100
(67,371)
(67,271)
Year ended 31 May 2026:
Loss and total comprehensive income
-
(44,243)
(44,243)
Balance at 31 May 2026
100
(111,614)
(111,514)
PUNTCAST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
- 3 -
1
Accounting policies
Company information

PuntCast Limited is a private company limited by shares incorporated in England and Wales. The registered office is Monkmoor Hall Farm, 324 Monkmoor Road, Shrewsbury, Shropshire, SY2 5TL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
20% on a straight line basis
PUNTCAST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
1
Accounting policies
(Continued)
- 4 -
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
0
0
3
Intangible fixed assets
Software
£
Cost
At 1 June 2025 and 31 May 2026
156,252
Amortisation and impairment
At 1 June 2025 and 31 May 2026
-
0
Carrying amount
At 31 May 2026
156,252
At 31 May 2025
156,252
4
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
122
106
Other creditors
175,944
131,839
Accruals and deferred income
899
900
176,965
132,845
PUNTCAST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
- 5 -
5
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
91,000
91,000
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
7
Related party transactions

As at 31 May 2026, the sum of £265,544 (202 5 - £221,814) was due to My-Com Technology Limited, a company in which the directors of PuntCast Limited are also shareholders and directors.

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