Cheshire Pointing Ltd Accounts






Cheshire Pointing Ltd

	Company No. 08771861
		Information for Filing with The Registrar
		31 December 2025

The Director presents his report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was pointing and building services.




Director

The Director who served at any time during the year was as follows:

P.S. Jordan









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

P.S. Jordan
Director
19 August 2026

at	31 December 2025
Company No.		08771861	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	25,567	27,783

	Investments		6	17,590	17,590
				43,157	45,373
Current assets

	Debtors		7	171,286	180,810

	Cash at bank and in hand			68,546	60,295
				239,832	241,105
Creditors: Amount falling due within one year			8	(77,555)	(65,075)
Net current assets				162,277	176,030
Total assets less current liabilities				205,434	221,403
Creditors: Amounts falling due after more than one year			9	(19,686)	(56,262)
Provisions for liabilities
	Deferred taxation		10	(6,392)	(6,946)

Net assets				179,356	158,195

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		12	179,355	158,194

Total equity				179,356	158,195



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 December 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 19 August 2026 and signed on its behalf by:
P.S. Jordan
Director
19 August 2026

for the year ended 31 December 2025

General information

Cheshire Pointing Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08771861

Its registered office is:

2 Jodrell Bank Cottages

Jodrell Bank

Macclesfield

Cheshire

SK11 9DJ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% reducing balance

Motor vehicles

25% reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	3

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	22,416	23,106
		Charge for prior periods	-	(23,316)
		Total corporation tax	22,416	(210)

		Origination and reversal of timing differences	(554)	(1,624)

		Total deferred tax	(554)	(1,624)

		Tax on profit on ordinary activities	21,862	(1,834)

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		21862	£	£
		Profit on ordinary activities before tax	88,543	87,621



		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	-	-
		Expenses not deductible for tax purposes	21,862	21,482
		Adjustments to charge in respect of prior periods	-	(23,316)



		Tax on profit on ordinary activities	21,862	(1,834)

5	Tangible fixed assets
			Plant and machinery	Motor vehicles	Total
			£	£	£
		Cost or revaluation
		At 1 January 2025	43,091	18,498	61,589
		Additions	9,221	-	9,221


		Disposals	(886)	-	(886)
		At 31 December 2025	51,426	18,498	69,924
		Depreciation
		At 1 January 2025	25,702	8,104	33,806
		Charge for the year	8,605	2,598	11,203


		Disposals	(652)	-	(652)
		At 31 December 2025	33,655	10,702	44,357
		Net book values
		At 31 December 2025	17,771	7,796	25,567
		At 31 December 2024	17,389	10,394	27,783

6	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 January 2025	17,590	17,590



		At 31 December 2025	17,590	17,590
		Provisions/Impairment





		Net book values
		At 31 December 2025	17,590	17,590
		At 31 December 2024	17,590	17,590

7	Debtors
			2025	2024
			£	£
		Trade debtors	2,907	888




		Loans to directors	-	9,999
		Other debtors	168,379	169,923

			171,286	180,810

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

		Bank loans and overdrafts	10,609	7,279


		Trade creditors	3,481	7,396

		Taxes and social security	60,459	45,065
		Loans from directors	2	-
		Other creditors	1,353	3,710
		Accruals and deferred income	1,651	1,625
			77,555	65,075

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	19,686	26,262


		Trade creditors	-	30,000



			19,686	56,262

10	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 January 2025	6,946	6,946
		Charge to the profit and loss account for the period	(554)	(554)

		At 31 December 2025	6,392	6,392

Share Capital

£1 Ordinary shares

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

13	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	45,520	53,740

			45,520	53,740

		Dividends by type:

		Equity dividends	45,520	53,740
			45,520	53,740

14	Advances and credits to directors
			2025
			£
		At 1 January 2025	9,999

		Amounts repaid in the period	9,999


		At 31 December 2025	-