The Point Limited - Period Ending 2022-10-31

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Registration number: 04096263

The Point Limited

Unaudited Financial Statements

for the Year Ended 31 October 2022

The Point Limited

(Registration number: 04096263)
Balance Sheet as at 31 October 2022

	2022 £	2021 £
Fixed assets	2,011	1,366
Current assets	179,227	156,563
Prepayments and accrued income	392	139
Creditors: Amounts falling due within one year	(35,726)	(26,101)
Net current assets	143,893	130,601
Total assets less current liabilities	145,904	131,967
Accruals and deferred income	(1,051)	(1,051)
	144,853	130,916
Capital and reserves	144,853	130,916

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Kingsley House
Shipton Oliffe
Cheltenham
GL54 4HU

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Staff numbers

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

	2022 No.	2021 No.
Average number of employees	2	2

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Point Limited

(Registration number: 04096263)
Balance Sheet as at 31 October 2022

For the financial year ending 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the Board on 20 April 2023 and signed on its behalf by:

.........................................
L E Farrell
Director