REGISTERED NUMBER: NI724669 (Northern Ireland)

POINTTWO LTD

Unaudited Financial Statements

for the Period

15 December 2024 to 31 December 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Director:

Stephen Scullion

Registered office:

10 Graymount Park,

Newtownabbey,

Co. Antrim

Registered number:

NI724669 (Northern Ireland)

Accountants:

Cooper Parry Advisory Limited

Unit 7, Dyehouse

Linen Green

Dungannon

BT71 7HB

Fixed assets

Tangible assets

5

32,603

Current assets

Stocks

36,248

Cash at bank

31,994

68,242

Creditors

Amounts falling due within one year

6

(73,483

)

Net current liabilities

(5,241

)

Total assets less current liabilities

27,362

Reserves

Retained earnings

27,362

27,362

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the Company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2026 and were signed by:

Stephen Scullion - Director

1.	Statutory information

PointTwo Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements are prepared under the historical cost convention modified when

necessary to include the revaluation of certain fixed assets.

The accounting policies detailed below have been applied consistently throughout the year.

Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its

estimated useful life.

Fixtures and fittings - 25% reducing balance

Motor Vehicles - 25% reducing balance

Computer Equipment - 25% straight line

Inventories

Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4.	Employees and directors

The average number of employees during the period was 1 .

5.	Tangible fixed assets

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

Additions

1,609

32,500

699

34,808

At 31 December 2025

1,609

32,500

699

34,808

Depreciation

Charge for period

258

1,772

175

2,205

At 31 December 2025

258

1,772

175

2,205

Net book value

At 31 December 2025

1,351

30,728

524

32,603

6.

Creditors: amounts falling due within one year

£

Amounts owed to group undertakings

14,370

Taxation and social security

15,961

Other creditors

43,152

73,483