Company No: 03890947 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	4	25,307		25,307
		25,307		25,307
Current assets
Cash at bank and in hand		567		4,567
		567		4,567
Creditors: amounts falling due within one year	5	0		( 4,000)
Net current assets		567		567
Total assets less current liabilities		25,874		25,874
Net assets		25,874		25,874
Capital and reserves
Called-up share capital		1,140		1,140
Share premium account		24,360		24,360
Profit and loss account		374		374
Total shareholders' funds		25,874		25,874

For the financial year 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 financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of The Point Organisation Limited (registered number: 03890947) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

R Lincoln Director

I McKinnon-Evans Director

13 May 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Point Organisation Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 4 Woolgate Court, Saint Benedicts Street, Norwich, NR2 4AP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Fixed asset investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Dividends on equity shares

	2025		2024
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Dividends paid	16,000		49,000

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 January 2025	25,307
At 31 December 2025	25,307
Carrying value at 31 December 2025	25,307
Carrying value at 31 December 2024	25,307

Investments in shares

The following were subsidiary undertakings of the Company:

Name of entity	Registered office	Class of shares	Ownership 31.12.2025	Ownership 31.12.2024
The Point (UK) Ltd	4 Woolgate Court, St Benedicts Street, Norwich, NR2 4AP	Ordinary	80.00%	80.00%
The Media Point (UK) Ltd	4 Woolgate Court, St Benedicts Street, Norwich, NR2 4AP	Ordinary	100.00%	100.00%
The PR Point (UK) Ltd	4 Woolgate Court, St Benedicts Street, Norwich, NR2 4AP	Ordinary	100.00%	100.00%

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	0		4,000

6. Contingencies

Contingent liabilities

	2025		2024
	£		£
Total contingent liabilities	16,701		12,884

The Company is also part of a group VAT registration. At 31 December 2025, the maximum group liability was £16,701(2024: £12,884). However no liabiliy is expected to arise as a result of these guarantees.