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Registration number: 12487066

The Point Research Limited
Annual Report and Unaudited Financial Statements
for the Period from 1 March 2025 to 31 December 2025

The Point Research Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 11

The Point Research Limited

Company Information

Directors | D Willis A F Nketiah A Short

Registered office | Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

Accountants | Tax Innovations Limited Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

The Point Research Limited

(Registration number: 12487066)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 41,733 | 6,668
Investments | 5 | 16,581 | 16,581
|  | 58,314 | 23,249
Current assets |  |  |
Debtors | 6 | 428,256 | 445,899
Cash at bank and in hand |  | 794,191 | 770,983
|  | 1,222,447 | 1,216,882
Creditors: Amounts falling due within one year | 7 | (218,707) | (420,216)
Net current assets |  | 1,003,740 | 796,666
Total assets less current liabilities |  | 1,062,054 | 819,915
Creditors: Amounts falling due after more than one year | 7 | (19,774) | -
Provisions for liabilities |  | (11,308) | (1,667)
Net assets |  | 1,030,972 | 818,248
Capital and reserves |  |  |
Called up share capital | 8 | 3 | 3
Retained earnings |  | 1,030,969 | 818,245
Shareholders' funds |  | 1,030,972 | 818,248

The Point Research Limited

(Registration number: 12487066)
Balance Sheet as at 31 December 2025

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 April 2026 and signed on its behalf by:

......................................... A Short Director

The Point Research Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Innovations House
19 Staple Gardens
Winchester
Hampshire
SO23 8SR
England

These financial statements were authorised for issue by the Board on 7 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity; and
- specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

The Point Research Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 December 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | Straight line @ 25%
Office equipment | Straight line @ 25%
Motor Vehicles | Straight line @ 25%

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

The Point Research Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

The Point Research Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 December 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 7 (2025 - 4).

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 March 2025 | 16,852 | - | 16,852
Additions | 1,592 | 42,150 | 43,742
At 31 December 2025 | 18,444 | 42,150 | 60,594
Depreciation
At 1 March 2025 | 10,184 | - | 10,184
Charge for the period | 2,530 | 6,147 | 8,677
At 31 December 2025 | 12,714 | 6,147 | 18,861
Carrying amount
At 31 December 2025 | 5,730 | 36,003 | 41,733
At 28 February 2025 | 6,668 | - | 6,668

The Point Research Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 December 2025

5 | Investments

| 2025 £ | 2025 £
Investments in subsidiaries | 16,581 | 16,581

Subsidiaries | £
Cost or valuation
At 1 March 2025 | 16,581
Provision
Carrying amount
At 31 December 2025 | 16,581
At 28 February 2025 | 16,581

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2025
Subsidiary undertakings
The Point Research Inc | 3828 Kennett Pike, Ste 212, Greenville, DE 19807 USA | Ordinary | 100% | 100%

Subsidiary undertakings
The Point Research Inc The principal activity of The Point Research Inc is the provision of market research activitties.

6 | Debtors

The Point Research Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 December 2025

Current | 2025 £ | 2025 £
Trade debtors | 391,958 | 441,526
Prepayments | 6,484 | -
Other debtors | 29,814 | 4,373
| 428,256 | 445,899

The Point Research Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 December 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 9 | 8,183 | -
Trade creditors |  | 75,645 | 105,670
Taxation and social security |  | 127,283 | 311,677
Accruals and deferred income |  | 3,319 | -
Other creditors |  | 4,277 | 2,869
|  | 218,707 | 420,216

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 9 | 19,774 | -

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2025
| No. | £ | No. | £
Ordinary shares of £0.001 each | 3,000 | 3 | 3,000 | 3

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2025 £
Hire purchase contracts | 19,774 | -

Current loans and borrowings

| 2025 £ | 2025 £
Hire purchase contracts | 8,183 | -

The Point Research Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 December 2025

10 | Dividends

|  | 2025 |  | 2025
|  | £ |  | £
Interim dividend of £191.27 (2025 - £226.87) per ordinary share |  | 573,810 |  | 680,610

11 | Related party transactions

Directors' remuneration

The directors' remuneration for the period was as follows:

| 2025 £ | 2025 £
Remuneration | 31,440 | 37,728
Contributions paid to money purchase schemes | 120,000 | 120,000
| 151,440 | 157,728

Summary of transactions with subsidiaries

The Point Research Inc Provision of management consultancy services

Expenditure with and payables to related parties

2025 | Subsidiary £
Rendering of services | 134,058

2025 | Subsidiary £
Rendering of services | 158,979