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Registered number: 11706620
INVESTOR POINTE (UK) LIMITED (FORMERLY BITE INVESTMENTS (UK) LIMITED)
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 SEPTEMBER 2025
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INVESTOR POINTE (UK) LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF INVESTOR POINTE (UK) LIMITED
FOR THE YEAR ENDED 30 SEPTEMBER 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Investor Pointe (UK) Limited for the year ended 30 September 2025 which comprise the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com /en/membership/regulations -standards-and -guidance.
This report is made solely to the Board of Directors of Investor Pointe (UK) Limited, as a body, in accordance with our term of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Investor Pointe (UK) Limited and state those matters that we have agreed to state to the Board of Directors of Investor Pointe (UK) Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Investor Pointe (UK) Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Investor Pointe (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Investor Pointe (UK) Limited. You consider that Investor Pointe (UK) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or review of the financial statements of Investor Pointe (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Wilson Partners Limited
Chartered Accountants
Windsor House
Station Court
Station Road
Great Shelford
Cambridge
CB22 5NE
19 August 2026
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INVESTOR POINTE (UK) LIMITED
REGISTERED NUMBER: 11706620
STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2025
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Year ended 30 September 2025
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15-month period ended 30 September 2024
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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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.
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INVESTOR POINTE (UK) LIMITED
REGISTERED NUMBER: 11706620
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2025
The Company has opted not to file the statement of comprehensive income 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:
................................................
Charles Henry Talbot-Ponsonby
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The notes on pages 4 to 11 form part of these financial statements.
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INVESTOR POINTE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The Company is registered in England and Wales and its registration number is 11706620. It is a private limited company limited by shares.
Registered office:
Suite 05w106
123 Buckingham Palace Road
London
England
SW1W 9SH
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
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Foreign currency translation
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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.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
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INVESTOR POINTE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
2.Accounting policies (continued)
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:
Rendering of services
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
∙the amount of turnover can be measured reliably;
∙it is probable that the Company will receive the consideration due under the contract;
∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and
∙the costs incurred and the costs to complete the contract can be measured reliably.
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.
Interest income is recognised in profit or loss using the effective interest method.
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.
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
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INVESTOR POINTE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
2.Accounting policies (continued)
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.
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 straight-line method.
Depreciation is provided on the following basis:
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.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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INVESTOR POINTE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
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The average monthly number of employees, including directors, during the year was 25 (2024 - 26).
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INVESTOR POINTE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
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Year ended 30 September 2025
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15-month period ended 30 September 2024
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Related party receivables
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Prepayments and accrued income
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Corporation tax recoverable
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Cash and cash equivalents
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Year ended 30 September 2025
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15-month period ended 30 September 2024
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INVESTOR POINTE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
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Creditors: Amounts falling due within one year
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Year ended 30 September 2025
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15-month period ended 30 September 2024
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Amounts owed to group undertakings
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Other taxation and social security
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Accruals and deferred income
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The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund that amounted to £26,741 (2024: £45,333). Contributions totalling £8,971 (2024: £11,746) were payable to the fund at the reporting date.
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Related party transactions
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The Company has taken advantage of the exemption conferred by section 33.1A of FRS 102 from disclosing transactions with wholly owned members of the Group.
VCP Americas LLC
During the year ended 30 September 2025, VCP Americas LLC recharged expenses of £NIL (2024: £625) to the company. The company recharged expenses to VCP Americas LLC of £NIL (2024: £4,441). The company re-assigned the balance of £3,816 to Bite Asset Management (Cayman) Limited. At 30 September 2025, VCP Americas LLC owed £NIL (2024: £3,816) to the company. This balance is unsecured, interest-free and repayable upon demand. VCP Americas LLC is a related party by virtue of being a related entity of Bite Investments (Cayman) Limited, a shareholder of Investor Pointe (UK) Limited's ultimate parent company.
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INVESTOR POINTE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
9.Related party transactions (continued)
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BITE (Shanghai) IT Co Limited
During the year ended 30 September 2025, BITE (Shanghai) IT Co Limited recharged expenses of £1,255,691 (2024: £822,420) to the company. The company made net cash advances to BITE (Shanghai) IT Co Limited, totalling £NIL (2024: £496,442). The company re-assigned the balance of £162,717 to Bite Asset Management (Cayman) Limited. At 30 September 2025, the company owed BITE (Shanghai) IT Co Limited £NIL (2024: £1,418,408). This balance is unsecured, interest-free and repayable upon demand. BITE (Shanghai) IT Co Limited is a related party by virtue of being a subsidiary of Bite Investments (Cayman) Limited, a shareholder of Investor Pointe (UK) Limited's ultimate parent company.
Bite Technology (Nanjing) Limited
During the year ended 30 September 2025, Bite Technology (Nanjing) Limited recharged expenses of £2,954,506 (2024: £210,716) to the company. The company made net cash advances to Bite Technology (Nanjing) Limited, totalling £57,672 (2024: £182,021). The company re-assigned the balance of £2,925,529 to Bite Asset Management (Cayman) Limited. At 30 September 2025, the company owed Bite Technology (Nanjing) Limited £NIL (2024: £28,694). This balance is unsecured, interest-free and repayable upon demand. Bite Technology (Nanjing) Limited is a related party by virtue of being a subsidiary of Bite Investments (Cayman) Limited, a shareholder of Investor Pointe (UK) Limited's ultimate parent company.
VCP Advisors (HK) Limited
During the year ended 30 September 2025, VCP Advisors (HK) Limited recharged expenses of £12,733 (2024: £NIL) to the company. The company recharged expenses to VCP Advisors (HK) Limited of £7,344 (2024: £131,758). The company made net cash advances to VCP Advisors (HK) Limited, totalling £15,766 (2024: VCP Advisors (HK) made net cash advances of £133,863). The company re-assigned the balance of £8,473 to Bite Asset Management (Cayman) Limited. At 30 September 2025, the company owed VCP Advisors (HK) Limited £NIL (2024: £1,905). This balance is unsecured, interest-free and repayable upon demand. VCP Advisors (HK) Limited is a related party by virtue of being a related entity of Bite Investments (Cayman) Limited, a shareholder of Investor Pointe (UK) Limited's ultimate parent company.
BITE Investments (Cayman) Limited
During the year ended 30 September 2025, Bite Investments (Cayman) Limited recharged expenses of £284,896 (2024: £555,849) to the company. The company recharged expenses to Bite Investments (Cayman) Limited of £178,266 (2024: £155,458). Bite Investments (Cayman) Limited made net cash advances to the company of £3,623,538 (2024: £3,327,945). The company re-assigned the balance of £12,682,766 to Bite Asset Management (Cayman) Limited. At 30 September 2025, the company owed Bite Investments (Cayman) Limited £NIL (2024: £8,952,597). This balance is unsecured, interest-free and repayable upon demand. Bite Investments (Cayman) Limited is a related party by virtue of being a shareholder of Investor Pointe (UK) Limited's ultimate parent company.
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INVESTOR POINTE (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
9.Related party transactions (continued)
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Bite Investments (HK) Limited
During the year ended 30 September 2025, the company recharged expenses to Bite Investments (HK) Limited of £NIL (2024: £70,124). The company made net cash advances to the company of £15,045 (2024: Bite Investments (HK) Limited made net cash advances of £39,576). The company re-assigned the balance of £522,360 to Bite Asset Management (Cayman) Limited. At 30 September 2025, Bite Investments (HK) Limited owed the company £NIL (2024: £507,316). This balance is unsecured, interest-free and repayable upon demand. Bite Investments (HK) Limited is a related party by virtue of being a subsidiary of Bite Investments (Cayman) Limited, a shareholder of Investor Pointe (UK) Limited's ultimate parent company.
VCP Advisors Limited
During the year ended 30 September 2025, VCP Advisors Limited recharged expenses of £325,472 (2024: £420,428) to the company. The company recharged expenses to VCP Advisors Limited of £217,990 (2024: £431,895). The company made net cash advances to VCP Advisors Limited of £1,557,672 (2024: £984,355). The company re-assigned the balance of £2,519,173 to Bite Asset Management (Cayman) Limited. At 30 September 2025, VCP Advisors Limited owed the company £NIL (2024: £1,068,982). This balance is unsecured, interest-free and repayable upon demand. VCP Advisors Limited is a related party by virtue of being a related entity of Bite Investments (Cayman) Limited, a shareholder of Investor Pointe (UK) Limited's ultimate parent company.
VCP Advisors Holding Company Limited
During the year ended 30 September 2025, VCP Advisors Holding Company Limited recharged expenses of £17,365 (2024: £22,276) to the company. The company recharged expenses to VCP Advisors Holding Company Limited of £44,028 (2024: £41,590). The company re-assigned the balance of £264,328 to other entities within the Group, including wholly owned entities exempt from related party disclosure requirements. At 30 September 2025, VCP Advisors Holding Company Limited owed the company £NIL (2024: £237,664). This balance is unsecured, interest-free and repayable upon demand. VCP Advisors Holding Company Limited is a related party by virtue of being a related entity of Bite Investments (Cayman) Limited, a shareholder of Investor Pointe (UK) Limited's ultimate parent company.
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The ultimate controlling party is Investor Pointe Inc.
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