Pinpoint Technology Limited
Registered number: | 13051705
Statement of Financial Position
as at 30 November 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 121,820 |  |  | 132,959
Current assets
Debtors | 4 |  | - |  |  | 3,059
Cash at bank and in hand |  |  | 23,015 |  |  | 20,841
|  |  | 23,015 |  |  | 23,900
Creditors: amounts falling due within one year | 5 |  | (173,083) |  |  | (163,792)
Net current liabilities |  |  |  | (150,068) |  |  | (139,892)
Net liabilities |  |  |  | (28,248) |  |  | (6,933)
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (28,348) |  |  | (7,033)
Shareholder's funds |  |  |  | (28,248) |  |  | (6,933)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
SG Mair
Director
Approved by the board on 5 March 2026

Pinpoint Technology Limited
Notes to the Accounts
for the year ended 30 November 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.
| Going concern
| The company had retained losses as at the balance sheet date which were not covered by the share capital of the company. The company is continuing to trade as the holding company is funding the company in the form of a loan. The holding company is planning to continue this financial support for the company for the foreseeable future.
| 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 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Debtors
| Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
| 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.
2 | Employees and directors | 2025 |  | 2024
Number | Number
| Average number of directors and persons employed by the company |  | 2 |  | 2
3 | Intangible fixed assets | £
| Research & development:
| Cost
| At 1 December 2024 | 199,761
| Additions | 31,417
| At 30 November 2025 | 231,178
| Amortisation
| At 1 December 2024 | 66,802
| Provided during the year | 42,556
| At 30 November 2025 | 109,358
| Net book value
| At 30 November 2025 | 121,820
| At 30 November 2024 | 132,959
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | - |  | 3,059
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | - |  | 3,860
| Accruals | 534 |  | 1,033
| Other creditors | 172,549 |  | 158,899
|  |  |  |  |  | 173,083 |  | 163,792
6 | Other information
| Pinpoint Technology Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Index House
| St George's Lane
| Ascot
| Berkshire
| SL5 7ET

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