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COMPANY REGISTRATION NUMBER: 09295309

Pointer Consulting Limited

Filleted Unaudited Financial Statements

30 November 2025

Pointer Consulting Limited

Statement of Financial Position

30 November 2025

| 2025 | 2024
Note | £ | £ | £

Current assets

Debtors | 5 | 1,678 |  | 1,488
Cash at bank and in hand | 6,636 |  | 9,222
| ------- |  | --------
| 8,314 |  | 10,710

Creditors: amounts falling due within one year | 6 | 15,143 |  | 15,353
| -------- |  | --------
Net current liabilities |  | 6,829 | 4,643
|  | ------- | -------
Total assets less current liabilities |  | ( 6,829) | ( 4,643)
|  | ------- | -------
Net liabilities |  | ( 6,829) | ( 4,643)
|  | ------- | -------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | ( 6,929) | ( 4,743)
|  | ------- | -------
Shareholders deficit |  | ( 6,829) | ( 4,643)
|  | ------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 25 August 2026 , and are signed on behalf of the board by:

Mr N A Macleod |
Director |

Company registration number: 09295309

Pointer Consulting Limited

Notes to the Financial Statements

Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Greengate, Cardale Park, Harrogate, North Yorkshire, HG3 1GY, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The Directors confirm that, after reviewing expenditure commitments, expected cash flows and borrowing facilities, they have a reasonable expectation that the Company has adequate resources to continue in operational existence for the next financial year and the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. No cash flow statement has been presented for the company.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).
5. Debtors

| 2025 | 2024
| £ | £
Other debtors | 1,678 | 1,488
| ------- | -------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 666 | 2,076
Other creditors | 14,477 | 13,277
| -------- | --------
| 15,143 | 15,353
| -------- | --------

7. Director's advances, credits and guarantees
The directors loan account remained in credit throughout the year. There were no guarantees during the year.
8. Related party transactions
There were no transactions that require to be disclosed under FRS 102.
9. Controlling party
The company remained under the control of Mr N A Macleod throughout the current and previous periods.