ACCOUNTS - Final Accounts

Registered number: 02890204

POINTING INTERNATIONAL LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

POINTING INTERNATIONAL LIMITED

REGISTERED NUMBER: 02890204

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Investments	4		198,783		198,783
			198,783		198,783
Current assets
Cash at bank and in hand	5	275,297		261,382
		275,297		261,382
Creditors: amounts falling due within one year	6	(2,243,046)		(2,239,567)
Net current liabilities			(1,967,749)		(1,978,185)
Total assets less current liabilities			(1,768,966)		(1,779,402)

Net liabilities			(1,768,966)		(1,779,402)

Capital and reserves
Called up share capital	7	25,000	25,000
Profit and loss account		(1,793,966)	(1,804,402)
		(1,768,966)	(1,779,402)

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 November 2025.

A J Vanderleest

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

POINTING INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Pointing International Limited is a private company limited by shares, registered in England and Wales, company number 02890204. Its registered office is Oldmedow Road, King's Lynn, Norfolk PE30 4LA.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in pounds Sterling and rounded to the nearest pound.

The following principal accounting policies have been applied:

2.2

Going concern

The company is supported by its ultimate parent company, Sensient Technologies Corporation. The company has received a parental support letter from that company which enables the financial statements to be prepared on a going concern basis.

2.3

Exemption from preparing consolidated financial statements

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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POINTING INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2024	198,783
	At 31 December 2024	198,783

5.	Cash and cash equivalents
		2024	2023
		£	£

Cash at bank and in hand	275,297	261,382
	275,297	261,382

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POINTING INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Amounts owed to group undertakings	2,243,046	2,239,567
	2,243,046	2,239,567

7.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

25,000 (2023 - 25,000) Ordinary shares of £1.00 each	25,000	25,000

8.	Related party transactions
	The company owns 100% of the share capital of the following companies:- Pointing Color Inc Sensient Technologies South Africa Pty Ltd The exemption granted by FRS 102 not to disclose transactions with other wholly owned group companies has been used in preparing these accounts.

9.	Controlling party

In the opinion of the directors, the company's ultimate parent company and ultimate controlling party is Sensient Technologies Corporation, a company incorporated in the United States of America at 777 East Wisconsin Avenue, Milwaukee, WI 53202-5304, USA. This is the parent undertaking of the smallest and largest group for which group accounts are prepared.
Copies of the group financial statements of Sensient Technologies Corporation are filed at the Securities and Exchange Commission, Washington DC.
The company's immediate parent is Pointing Holdings Limited, a company registered in England and Wales, which holds 100% of the share capital of the company.

10.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 19 November 2025 by Detlev Anderson (Senior Statutory Auditor) on behalf of Kinnair Associates Limited.

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