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REGISTERED NUMBER: 07857053 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Point North (International) Limited

| Point North (International) Limited (Registered number: 07857053) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Point North (International) Limited |

Company Information

for the Year Ended 31 March 2025

| Director: | S C Grimley

| Registered office: | Unit 6 New Russia Hall

| Chester Road

| Tattenhall

| Cheshire

| CH3 9AH

| Registered number: | 07857053 (England and Wales)

| Accountants: | Ellis & Co

| Chartered Accountants

| 114-120 Northgate Street

| Chester

| CH1 2HT

| Point North (International) Limited (Registered number: 07857053) |

Statement of Financial Position

31 March 2025

| 31/3/25 | 31/3/24 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 16,229 |  | 18,604 |  |

Tangible assets | 5 | 1,330 |  | 1,837 |  |

17,559 |  | 20,441 |  |

Current assets

Stocks | 75,271 |  | 73,090 |  |

Debtors | 6 | 18,218 |  | 34,169 |  |

Cash at bank | 64,538 |  | 73,355 |  |

158,027 |  | 180,614 |  |

Creditors

Amounts falling due within one year | 7 | 62,824 |  | 68,180 |  |

Net current assets | 95,203 |  | 112,434 |  |

Total assets less current liabilities | 112,762 |  | 132,875 |  |

Provisions for liabilities | 8 | 118 |  | 191 |  |

Net assets | 112,644 |  | 132,684 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 112,544 |  | 132,584 |  |

Shareholders' funds | 112,644 |  | 132,684 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Point North (International) Limited (Registered number: 07857053) |

Statement of Financial Position - continued

31 March 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 November 2025 and were signed by:

S C Grimley - Director

| Point North (International) Limited (Registered number: 07857053) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | Statutory information

| Point North (International) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | Accounting policies

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Leasehold improvements | - | 10% on cost

| Fixtures, fittings and equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Point North (International) Limited (Registered number: 07857053) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | Accounting policies - continued

| Financial instruments

| A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds the carrying amount had the impairment not previously been recognised.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 5 (2024 - 4 ) .

| Point North (International) Limited (Registered number: 07857053) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1 April 2024

| and 31 March 2025 | 47,500 |  |

| Amortisation

| At 1 April 2024 | 28,896 |  |

| Amortisation for year | 2,375 |  |

| At 31 March 2025 | 31,271 |  |

| Net book value

| At 31 March 2025 | 16,229 |  |

| At 31 March 2024 | 18,604 |  |

5. | Tangible fixed assets

| Fixtures, |

| fittings |

| Leasehold |  | and |

| improvements |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 April 2024 | 2,145 |  | 11,460 |  | 13,605 |  |

| Additions | - |  | 242 |  | 242 |  |

| Disposals | - |  | (1,541 | ) | (1,541 | ) |

| At 31 March 2025 | 2,145 |  | 10,161 |  | 12,306 |  |

| Depreciation

| At 1 April 2024 | 1,071 |  | 10,697 |  | 11,768 |  |

| Charge for year | 215 |  | 534 |  | 749 |  |

| Eliminated on disposal | - |  | (1,541 | ) | (1,541 | ) |

| At 31 March 2025 | 1,286 |  | 9,690 |  | 10,976 |  |

| Net book value

| At 31 March 2025 | 859 |  | 471 |  | 1,330 |  |

| At 31 March 2024 | 1,074 |  | 763 |  | 1,837 |  |

6. | Debtors: amounts falling due within one year |

| 31/3/25 |  | 31/3/24

£ | £ |

| Trade debtors | 3,863 |  | 5,412 |  |

| Other debtors | 14,355 |  | 28,757 |  |

18,218 |  | 34,169 |  |

| Point North (International) Limited (Registered number: 07857053) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | Creditors: amounts falling due within one year |

| 31/3/25 |  | 31/3/24

£ | £ |

| Trade creditors | 34,448 |  | 36,907 |  |

| Taxation and social security | 24,410 |  | 26,322 |  |

| Other creditors | 3,966 |  | 4,951 |  |

62,824 |  | 68,180 |  |

8. | Provisions for liabilities

| 31/3/25 |  | 31/3/24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 118 |  | 191 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 191 |  |

| Credit to Statement of Income and Retained Earnings during year | (73 | ) |

| Balance at 31 March 2025 | 118 |  |