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POINTR LIMITED

Registered Number
09249627
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

POINTR LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

AKHAN, Mehmet Bilgay
AKPINAR, Ege
AKPINAR, Mehmet Can

Company Secretary

CRACKNELL, Jamie Robert

Registered Address

96 Kensington High Street 96 Kensington High Street
Office 406, Pavilion Club
London
W8 4SG

Registered Number

09249627 (England and Wales)
POINTR LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,3944,705
Investments4240,862240,862
244,256245,567
Current assets
Debtors1,830,6821,248,874
Cash at bank and on hand364,18680,666
2,194,8681,329,540
Creditors amounts falling due within one year5(2,345,999)(866,858)
Net current assets (liabilities)(151,131)462,682
Total assets less current liabilities93,125708,249
Provisions for liabilities6(3,466)(3,466)
Net assets89,659704,783
Capital and reserves
Called up share capital252252
Share premium2,560,7422,555,596
Other reserves191,473112,187
Profit and loss account(2,662,808)(1,963,252)
Shareholders' funds89,659704,783
The financial statements were approved and authorised for issue by the Board of Directors on 23 May 2025, and are signed on its behalf by:
AKPINAR, Ege
Director
Registered Company No. 09249627
POINTR LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Share-based payments
The company provides share-based payment arrangements to certain employees. Equity-settled arrangements are measured at fair value (excluding the effect of non-market based vesting conditions) at the date of the grant. The fair value is expensed on a straight line basis over the vesting period. The amount recognised as an expense is adjusted to reflect the actual number of shares or options that will vest. Where equity-settled arrangements are modified, and are of benefit to the employee, the incremental fair value is recognised over the period from the date of modification to date of vesting. Where a modification is not beneficial to the employee there is no change to the charge for share-based payment. Settlements and cancellations are treated as an acceleration of vesting and the unvested amount is recognised immediately in the income statement.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year98
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 2415,53015,530
At 31 December 2415,53015,530
Depreciation and impairment
At 01 January 2410,82510,825
Charge for year1,3111,311
At 31 December 2412,13612,136
Net book value
At 31 December 243,3943,394
At 31 December 234,7054,705
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 January 24240,862240,862
At 31 December 24240,862240,862
Net book value
At 31 December 24240,862240,862
At 31 December 23240,862240,862

Notes

1Investments in group undertakings and participating interests
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables143,024158,278
Taxation and social security19,349-
Other creditors1,603,42170,760
Accrued liabilities and deferred income580,205637,820
Total2,345,999866,858
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,4663,466
Total3,4663,466
7.Capital commitments
At the Balance sheet date warrants to acquire 2,422 (2023: 2,422) ordinary shares of £0.001 (2023: £0.001) were outstanding, entitling the holder to acquire the shares at an exercise price of £25.66 per share. At the Balance sheet date the company had 26,408 (2023: 19,344) outstanding share options remaining. The company has taken the exemption under Section 35 of FRS 102 from the recognition and measurement of equity settled share based payments.
8.Related party transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.