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Company Registration No. SC449880 (Scotland)
Pinpoint UW Limited Unaudited accounts for the year ended 31 December 2023
Pinpoint UW Limited Unaudited accounts Contents
Page
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Pinpoint UW Limited Company Information for the year ended 31 December 2023
Directors
Mr S Ruff Mr R Lane
Company Number
SC449880 (Scotland)
Registered Office
61 GEORGE STREET PERTH PH1 5LB
Accountants
B&L - TaxKings Ltd 2 Charlotte Street Perth PH1 5LL
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Pinpoint UW Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
93,604 
92,451 
Cash at bank and in hand
190,173 
191,297 
283,777 
283,748 
Net current assets
283,777 
283,748 
Total assets less current liabilities
283,777 
283,748 
Creditors: amounts falling due after more than one year
41,148 
40,966 
Net assets
324,925 
324,714 
Capital and reserves
Called up share capital
197,874 
197,874 
Profit and loss account
127,051 
126,840 
Shareholders' funds
324,925 
324,714 
For the year ending 31 December 2023 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 directors acknowledge their 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 of Directors and authorised for issue on 9 April 2024 and were signed on its behalf by
Mr S Ruff Director Company Registration No. SC449880
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Pinpoint UW Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Pinpoint UW Limited is a private company, limited by shares, registered in Scotland, registration number SC449880. The registered office is 61 GEORGE STREET, PERTH, PH1 5LB.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
93,604 
92,451 
5
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Taxes and social security
- 
254 
Loans from directors
(41,940)
(41,940)
Accruals
792 
720 
(41,148)
(40,966)
6
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr R Lane
41,940 
- 
- 
41,940 
41,940 
- 
- 
41,940 
Interest is charged at 2.75% and the loan is repayable on demand.
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Pinpoint UW Limited Notes to the Accounts for the year ended 31 December 2023
7
Transactions with related parties
The company was under the control of Mr R Lane Throughout the current and previous year. Mr R Lane is the managing director and majority shareholder. During the year to 31 December 2018 a loan of £78,000 was made to Lane property Investments Ltd, a company which is also under the control of Mr R Lane. The loan is interest free and repayable on demand. There have been no movements on the loan in the accounting period.
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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