Company Registration No. 10812846 (England and Wales)
Maintenance Point Limited
Unaudited accounts
for the year ended 31 October 2025
Maintenance Point Limited
Unaudited accounts
Contents
Maintenance Point Limited
Company Information
for the year ended 31 October 2025
Company Number
10812846 (England and Wales)
Registered Office
1 Severn Road
Culcheth
Warrington
Cheshire
WA3 5ED
England
Accountants
Pearl Accounting Limited
Suite 1
116 Ballards Lane
Finchley
London
N3 2DN
Maintenance Point Limited
Statement of financial position
as at 31 October 2025
Tangible assets
72,887
56,977
Inventories
279,996
20,197
Cash at bank and in hand
34,398
9,948
Creditors: amounts falling due within one year
(294,404)
(217,220)
Net current assets/(liabilities)
85,104
(10,912)
Total assets less current liabilities
157,991
46,065
Creditors: amounts falling due after more than one year
(108,528)
-
Called up share capital
100
100
Profit and loss account
49,363
45,965
Shareholders' funds
49,463
46,065
For the year ending 31 October 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 October 2026 and were signed on its behalf by
Timothy Whittle
Director
Company Registration No. 10812846
Maintenance Point Limited
Notes to the Accounts
for the year ended 31 October 2025
Maintenance Point Limited is a private company, limited by shares, registered in England and Wales, registration number 10812846. The registered office is 1 Severn Road, Culcheth, Warrington, Cheshire, WA3 5ED, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% written down value
Motor vehicles
25% written down value
Fixtures & fittings
20% written down value
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Maintenance Point Limited
Notes to the Accounts
for the year ended 31 October 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
21,434
54,741
7,172
83,347
Additions
-
32,690
239
32,929
At 31 October 2025
21,434
87,431
7,411
116,276
At 1 November 2024
1,844
24,151
375
26,370
Charge for the year
3,918
11,734
1,367
17,019
At 31 October 2025
5,762
35,885
1,742
43,389
At 31 October 2025
15,672
51,546
5,669
72,887
At 31 October 2024
19,590
30,590
6,797
56,977
Amounts falling due within one year
Trade debtors
59,023
14,330
Accrued income and prepayments
-
81,515
Maintenance Point Limited
Notes to the Accounts
for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
19,634
30,906
Obligations under finance leases and hire purchase contracts
52,431
24,131
Trade creditors
81,349
93,201
Amounts owed to group undertakings and other participating interests
12,236
-
Taxes and social security
56,260
5,500
Other creditors
1,000
18,203
Loans from directors
66,959
11,907
7
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).