POINT-2 EQUINE LIMITED

POINT-2 EQUINE LIMITED
Director's Report
For the year ended 31 December 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 December 2025.

Principal activities

Principal activity of the company during the financial year was of ...

Director

The director who served the company throughout the year was as follows:

Mitko ALEKOV

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Mitko ALEKOV
Director

Date approved: 30 September 2026

POINT-2 EQUINE LIMITED Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. TERY CONSULTING LTD 31 December 2025 .................................................... TERY CONSULTING LTD Wellington House , Cambridge East Road Cambridge CB11BH 30 September 2026 3

POINT-2 EQUINE LIMITED
Accountants' Report
For the year ended 31 December 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
TERY CONSULTING LTD
31 December 2025

....................................................

TERY CONSULTING LTD
Wellington House , Cambridge
East Road
Cambridge
CB11BH
30 September 2026

POINT-2 EQUINE LIMITED
Income Statement
For the year ended 31 December 2025

	Notes	2025 £
Turnover		359,069
Cost of sales		(172,004)
Gross profit		187,065
Selling and distribution costs		(25,268)
Administrative expenses		(72,863)
Other operating expenses		(1,522)
Other operating income	2	19
Operating profit	3	87,431
Profit/(Loss) on ordinary activities before taxation		87,431
Tax on profit on ordinary activities	5	(3,980)
Profit/(Loss) for the financial year		83,451

POINT-2 EQUINE LIMITED
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	6	40,453
		40,453
Current assets
Stocks	7	270,608
Debtors	8	169,895
		440,503
Creditors: amount falling due within one year	9	(14,912)
Net current assets		425,591

Total assets less current liabilities		466,044
Creditors: amount falling due after more than one year	10	(3,535)
Provisions for liabilities	11	(3,626)
Net assets		458,883

Capital and reserves
Revaluation Reserves	12	240
Profit and loss account	13	461,494
Shareholders' funds		461,734

For the year ended 31 December 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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

The financial statements were approved by the director on 30 September 2026 and were signed by:

-------------------------------
Mitko ALEKOV
Director

POINT-2 EQUINE LIMITED
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

POINT-2 EQUINE LIMITED is a private company, limited by shares, registered in , registration number 06665386, registration address The Old Wheel House, 31/37 Church Street, Reigate, Surrey, England, RH2 0AD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Other operating income

	2025 £
Discount Received	19
	19

Operating profit

	2025 £
The operating profit/loss is stated after charging:
Depreciation of tangible fixed assets	(63,634)

4.	Average number of employees Average number of employees during the year was 4.

Tax on profit on ordinary activities

	2025 £
UK Corporation Tax	3,980
	3,980

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 January 2025	-	-	-
Additions	38,950	1,503	40,453
Disposals	-	-	-
At 31 December 2025	38,950	1,503	40,453
Depreciation
At 01 January 2025	-	-	-
Charge for year	-	-	-
On disposals	-	-	-
At 31 December 2025	-	-	-
Net book values
Closing balance as at 31 December 2025	38,950	1,503	40,453
Opening balance as at 01 January 2025	-	-	-

Stocks

	2025 £
Stocks	167,864
Payments on Account	102,744
	270,608

Debtors: amounts falling due within one year

	2025 £
Trade Debtors	47,868
Paypoint Control Account	(6,023)
Directors' Current Accounts	94,190
	136,035

Debtors: amounts falling due after one year

	2025 £
Directors' Loan Accounts	33,860
	33,860

Creditors: amount falling due within one year

	2025 £
Trade Creditors	10,894
Other Creditors	(1)
VAT	4,019
	14,912

10.

Creditors: amount falling due after more than one year

	2025 £
Accrued Expenses	3,535
	3,535

11.

Provisions for liabilities

	2025 £
Deferred Tax	3,626
	3,626

12.

Revaluation Reserves

	2025 £
Revaluation of Fixed Assets	240
	240

13.

Profit and loss account

	2025 £
Balance at 01 January 2025	849,873
Profit for the year	83,451
Equity Dividends Paid	(471,830)
Balance at 31 December 2025	461,494

POINT-2 EQUINE LIMITED
Detailed Income Statement
For the year ended 31 December 2025

	2025 £
Turnover
Sales		358,109
Bank Interest		960
		359,069
Cost of sales
Opening Stock	(64,787)
Purchases	204,799
Import Purchase	59,008
Closing Stock	(40,885)
Direct Wages & Salaries	69,078
Employer's PAYE & NI Contributions	(10,151)
Pension Contributions	1,145
Depreciation Charge: Plant & Machinery	(35,098)
Depreciation Charge: Fixtures & Fittings	(27,800)
Depreciation Charge: Improvements to property	(736)
Rent	17,145
Research and Development Costs	286
		(172,004)
Gross Profit		187,065
Selling and distribution costs
Wages & Salaries	364
Employer's PAYE & NI Contributions	3,068
Transport, Freight & Carriage	3,658
Advertising	7,471
Website Costs	10,710
Cash Discount	(3)
		(25,268)
Administrative expenses
Staff Training	150
Other Staff-Related Expenses	104
Accountancy Fees	3,750
Legal and Professional Fees (Allowable)	3,492
Management & Consultancy fees	493
Cleaning of Premises	1,354
Other Premises Costs	41,485
General Travel Expenses	817
Discount Allowed	27
Bad Debts Written Off (Specific)	(94)
Bank Charges	6,633
General Insurance	11,868
Repairs & Renewals	339
Stationery & Postage	966
Telephone, Fax & Internet	1,480
Sundry Expenses	(1)
		(72,863)
Other operating expenses
Gas&Electricity	1,083
Repairs & Maintenance	439
		(1,522)
Other operating income
Discount Received	19
		19
Operating profit		87,431
Profit/(Loss) on ordinary activities before taxation		87,431
Tax on profit on ordinary activities
UK Corporation Tax	3,980
		(3,980)
Profit/(Loss) for the financial year		83,451