Vertex Point Management Company Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03734587

Vertex Point Management Company Limited

Filleted Unaudited Financial Statements

31 December 2025

Vertex Point Management Company Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Vertex Point Management Company Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	6	4,448	4,532
Cash at bank and in hand		62,584	52,217
		--------	--------
		67,032	56,749

Creditors: amounts falling due within one year	7	10,952		8,631
		--------		--------
Net current assets			56,080	48,118
			--------	--------
Total assets less current liabilities			56,080	48,118
			--------	--------
Net assets			56,080	48,118
			--------	--------

Capital and reserves

Called up share capital	8	13	13
Provision for future repairs		43,432	35,470
Profit and loss account		12,635	12,635
		--------	--------
Shareholders funds		56,080	48,118
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 31 August 2026 , and are signed on behalf of the board by:

Mr B C Living
Director

Company registration number: 03734587

Vertex Point Management Company Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Goldlay House 114 Parkway, Chelmsford, Essex, CM2 7PR, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Tangible assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fire and smoke alarm system	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Average number of employees

The average number of employees during the year was 2 (2024: 2) which consisted of the directors only.

5. Tangible assets

	Fire and smoke alarm system	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	4,790	4,790
	-------	-------
Depreciation
At 1 January 2025 and 31 December 2025	4,790	4,790
	-------	-------
Carrying amount
At 31 December 2025	–	–
	-------	-------
At 31 December 2024	–	–
	-------	-------

6. Debtors

	2025	2024
	£	£
Prepayments and accrued income	4,448	4,532
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	10,952	8,631
	--------	-------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	13	13	13	13
	----	----	----	----