ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Company registration number: 02787052

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 JUNE 2025

	MARKETPOINT (EUROPE) LIMITED


MARKETPOINT (EUROPE) LIMITED

COMPANY INFORMATION

Directors	P. J. Gillett
	H. A. Gillett


Registered number	02787052


Registered office	Lily Hill House
	Lily Hill Road
	Bracknell
	Berkshire
	RG12 2SJ


Accountants	Menzies LLP
	Ashcombe House
	5 The Crescent
	Leatherhead
	Surrey
	KT22 8DY


MARKETPOINT (EUROPE) LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 9


MARKETPOINT (EUROPE) LIMITED REGISTERED NUMBER:02787052

STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		60,879		67,250
			60,879		67,250
Current assets
Debtors: amounts falling due within one year	5	1,583,234		1,989,118
Cash at bank and in hand		452,242		773,177
		2,035,476		2,762,295
Creditors: amounts falling due within one year	6	(602,613)		(1,022,337)
Net current assets			1,432,863		1,739,958
Total assets less current liabilities			1,493,742		1,807,208
Creditors: amounts falling due after more than one year	7		(39,693)		(53,728)
Provisions for liabilities
Deferred tax		(14,107)		(15,563)
			(14,107)		(15,563)
Net assets			1,439,942		1,737,917

Page 1


MARKETPOINT (EUROPE) LIMITED REGISTERED NUMBER:02787052

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 JUNE 2025

		2025		2024
		£		£

Capital and reserves
Allotted, called up and fully paid share capital	9,584	9,584
Share premium account	33,333	33,333
Capital redemption reserve	7,084	7,084
Profit and loss account	1,389,941	1,687,916
	1,439,942	1,737,917

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 by:

P. J. Gillett

Director

Date: 13 January 2026

The notes on pages 3 to 9 form part of these financial statements.

Page 2


MARKETPOINT (EUROPE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1.	General information

Marketpoint (Europe) Limited is a private company limited by shares incorporated in England and Wales. The registered office and principal place of business is given on the company information page of these financial statements.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is generated via the provision of databased marketing and consultancy services and is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3


MARKETPOINT (EUROPE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following methods.

Depreciation is provided on the following basis:

Motor vehicles	-	25% reducing balance
Equipment	-	20%, 25% or 33% Straight line
Computer software	-	33% Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

2.7

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 4


MARKETPOINT (EUROPE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.8

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

2.9

Provisions for liabilities

Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.

2.10

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 5


MARKETPOINT (EUROPE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.11

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

Employees

The average monthly number of employees, including directors, during the year was 11 (2024 - 16).

4.	Tangible fixed assets

	Plant and machinery etc.	Motor vehicles	Total
	£	£	£
Cost or valuation
At 1 July 2024	25,140	62,390	87,530
Additions	8,851	-	8,851
At 30 June 2025	33,991	62,390	96,381
Depreciation
At 1 July 2024	20,280	-	20,280
Charge for the year	6,175	9,047	15,222
At 30 June 2025	26,455	9,047	35,502
Net book value
At 30 June 2025	7,536	53,343	60,879
At 30 June 2024	4,860	62,390	67,250

Page 6


MARKETPOINT (EUROPE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Debtors

					2025	2024
					£	£


Trade debtors	166,812	498,461
Other debtors	1,389,040	1,470,319
Prepayments and accrued income	27,382	20,338
	1,583,234	1,989,118

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	9,650	10,264
Trade creditors	319,413	595,933
Corporation tax	74,135	241,533
Other taxation and social security	33,953	11,269
Obligations under finance lease and hire purchase contracts	4,384	3,312
Other creditors	154,837	154,226
Accruals and deferred income	6,241	5,800
	602,613	1,022,337

HSBC Bank PLC have a fixed and floating charge over all assets of the company.

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	-	9,650
Net obligations under finance leases and hire purchase contracts	39,693	44,078
	39,693	53,728

HSBC Bank PLC have a fixed and floating charge over all assets of the company.

Page 7


MARKETPOINT (EUROPE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Amounts falling due within one year
Bank loans	9,650	10,264
	9,650	10,264
Amounts falling due 1-2 years
Bank loans	-	9,650
	-	9,650


	9,650	19,914

9.	Pension commitments

As at 30 June 2025 the company had unpaid pension contributions of £4,642 (2024 - £4,226).

Not later than 1 year	11,819	23,638
Later than 1 year and not later than 5 years	-	11,819
	11,819	35,457

Page 8


MARKETPOINT (EUROPE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

11.	Related party transactions

During the year, the company made sales to High Performance Software Limited of £201,546 (2024: £128,320) and made payments of £11,654 (2024: £12,260) in relation to software licenses. There was other loan movement of £nil during the year (2024: £27,826).
The company made sales to High Performance Software Inc of £262,937 (2024: £542,483) and made payments of £2,955 (2024: £nil). There were foreign exchange differences during the year of £12,040 (2024: £21,464).
At the balance sheet date the company was owed £1,212,523 (2024: £981,468) from High Performance Software Limited, and the company was owed £131,617 from (2024: £406,594) High Performance Software lnc, as contained in other debtors in note 5 above. Both companies are under the control of P. J. Gillett.
During the year, the company made sales to Zuant Inc of £nil (2024: £20,844) and made payments of £nil (2024: £542,483).
At the balance sheet date the company was owed £nil (2024: £20,844) from Zuant Inc, a company controlled by P. J. Gillett.

12.	Transactions with the director

		2025	2024
		£	£

Balance outstanding at the start of the year	5,653	148
Amounts advanced	26,622	5,653
Amounts repaid	(24,630)	(148)
Balance outstanding at the end of the year	7,645	5,653

No interest has been charged on this amount.

Page 9