Registered number
Start Point Solutions Ltd
Abbreviated Accounts
31 March 2015
Start Point Solutions Ltd
Registered number: 06669188
Abbreviated Balance Sheet
as at 31 March 2015
Notes 2015 2014
£ £
Fixed assets
Tangible assets 2 2,280 2,850
Current assets
Cash at bank and in hand 111,132 127,455
Creditors: amounts falling due within one year (285,701) (126,606)
Net current (liabilities)/assets (174,569) 849
Net (liabilities)/assets (172,289) 3,699
Capital and reserves
Called up share capital 3 100 100
Profit and loss account (172,389) 3,599
Shareholders' funds (172,289) 3,699
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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 provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
Adam James
Approved by the board on 12 June 2015
Start Point Solutions Ltd
Notes to the Abbreviated Accounts
for the year ended 31 March 2015
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Computers and Equipment 20% straight line
Motor vehicles 25% straight line
Stock is valued at the lower of cost and net realisable value.
Deferred taxation
Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse.
Foreign currencies
Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.
Leasing and hire purchase commitments
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet 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 the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2 Tangible fixed assets £
At 1 April 2014 3,562
At 31 March 2015 3,562
At 1 April 2014 712
Charge for the year 570
At 31 March 2015 1,282
Net book value
At 31 March 2015 2,280
At 31 March 2014 2,850
3 Share capital Nominal 2015 2015 2014
value Number £ £
Allotted, called up and fully paid:
Ordinary shares £1 each - 100 100
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