L-POINT LTD

Registered number: SC666612

	2026	2025
	£	£
Fixed assets	853	1,705

Current assets	25,483	30,673
Prepayments and accrued income	1,000	1,000
Creditors: Amounts Falling Due Within One Year	(16,945 )	(18,226 )

NET CURRENT ASSETS	9,538	13,447

TOTAL ASSETS LESS CURRENT LIABILITIES	10,391	15,152

NET ASSETS	10,391	15,152

CAPITAL AND RESERVES	10,391	15,152

Notes

1. General Information

L-POINT LTD is a private company, limited by shares, incorporated in Scotland, registered number SC666612 . The registered office is 55/6 Ashley Terrace, Edinburgh, EH11 1RX.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 1 (2025: 1)

For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Jamie Graves

Director

16th September 2026