RecordPoint Software (EMEA) Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 08741359

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	1,785,177		459,121
Cash at bank and in hand		123,883		75,351

		1,909,060		534,472
Creditors: Amounts Falling Due Within One Year	6	(2,521,430 )		(1,128,322 )

NET CURRENT ASSETS (LIABILITIES)			(612,370 )		(593,850 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(612,370 )		(593,850 )

NET LIABILITIES			(612,370 )		(593,850 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(612,470 )		(593,950 )

SHAREHOLDERS' FUNDS			(612,370)		(593,850)

For the year ending 30 June 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miles Ashcroft

Director

11/11/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

RecordPoint Software (EMEA) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08741359 . The registered office is C/O Goringe Accountants Ltd, Waterside, 1650 Arlington Business Park, Theale, Reading, Berkshire, RG7 4SA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

50% straight line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 July 2024	874

As at 30 June 2025	874

Depreciation
As at 1 July 2024	874

As at 30 June 2025	874

Net Book Value
As at 30 June 2025	-

As at 1 July 2024	-

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RecordPoint Software (EMEA) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,112	-
Prepayments and accrued income	5,656	6,738
Amounts owed by related parties	1,776,409	452,383

	1,785,177	459,121

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
VAT	40,659	41,897
Accruals and deferred income	471,790	468,075
Amounts owed to related parties	2,008,981	618,350

	2,521,430	1,128,322

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

During the year the company purchased £470,413 (2024: £396,559) of services from entities with control, joint control or significant influence over the company.

At the reporting end date, £1,776,409 (2024: £1,642,427) was owed to the company by entities with control, joint control or significant influence over the company. These amounts are non interest bearing and repayable on demand.

At the reporting end date, £2,008,981 (2024: £1,808,394) was owed by the company to entities with control, joint control or significant influence over the company. These amounts are non interest bearing and repayable on demand.

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