Registered Number 15129769

PUNTIOS LTD

Micro-entity Accounts

28 February 2026

PUNTIOS LTD Registered Number 15129769

Micro-entity Balance Sheet as at 28 February 2026

Notes 2026 2025
£ £
Called up share capital not paid
1
1
Current Assets
33,224
3,592
Creditors: amounts falling due within one year
(69,888)
(63)
Net current assets (liabilities)
(36,664)
3,529
Total assets less current liabilities
(36,663)
3,530
Total net assets (liabilities)
(36,663)
3,530
Capital and reserves
(36,663)
3,530
  • For the year ending 28 February 2026 the company was entitled to exemption 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.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 29 October 2026

And signed on their behalf by:
Simon St George Hombersley, Director

PUNTIOS LTD Registered Number 15129769

Notes to the Micro-entity Accounts for the period ended 28 February 2026

1Employees
2026 2025
Average number of employees during the period 1 0

2Accounting Policies

Basis of measurement and preparation of accounts
These accounts have been prepared under the historical cost convention and in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the Companies Act 2006. Amounts are presented in pounds sterling, rounded to the nearest pound. Comparative figures for 28 February 2025 have been restated to correct the omission of a GBP3,000 trade receivable and related income, and to recognise a GBP63 Corporation Tax provision. Comparative current assets increase from GBP592 to GBP3,592; creditors increase from nil to GBP63; and capital and reserves increase from GBP593 to GBP3,530. The GBP1 called up share capital not paid is unchanged. The correction is reflected in opening reserves and does not increase 2025-26 turnover. Amendments to the earlier statutory filings are being handled separately.