ONPOINT ST LTD

Company Registration Number:
11022437 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

ONPOINT ST LTD

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

ONPOINT ST LTD

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 301,500 0
Investments: 4 1,996,642 190,464
Total fixed assets: 2,298,142 190,464
Current assets
Debtors:   17,600 46,854
Cash at bank and in hand: 99 936,999
Total current assets: 17,699 983,853
Creditors: amounts falling due within one year: 5 (798,997) (25,263)
Net current assets (liabilities): (781,298) 958,590
Total assets less current liabilities: 1,516,844 1,149,054
Creditors: amounts falling due after more than one year: 6 (366,763)
Total net assets (liabilities): 1,150,081 1,149,054
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 1,149,981 1,148,954
Shareholders funds: 1,150,081 1,149,054

The notes form part of these financial statements

ONPOINT ST LTD

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 October 2026
and signed on behalf of the board by:

Name: Carl Anthony Delaney
Status: Director

The notes form part of these financial statements

ONPOINT ST LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Tangible fixed assets and depreciation policy

Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery - 33% on cost

Other accounting policies

Related party exemption The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. Significant judgements and estimates In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

ONPOINT ST LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 2 0

ONPOINT ST LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 0
Additions 450,000
At 31 October 2025 450,000
Depreciation
At 01 November 2024 0
Charge for year 148,500
At 31 October 2025 148,500
Net book value
At 31 October 2025 301,500
At 31 October 2024 0

ONPOINT ST LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Fixed investments

Investments in subsidiaries Investments in subsidiary undertakings are recognised at cost.

ONPOINT ST LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Creditors: amounts falling due within one year note

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 Bank loans and overdrafts - £36 Hire purchase contracts - £72,016 Amounts owed to group undertakings - £20,463 Taxation and social security - £1,185 Other creditors - £725,760 2024 Amounts owed to group undertakings - £20,463 Other creditors - £4,800

ONPOINT ST LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Creditors: amounts falling due after more than one year note

2025 Hire Purchase Contracts - £366,763

ONPOINT ST LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

7. Loans to directors

Name of director receiving advance or credit: C A Delaney
Description of the loan: The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:
£
Balance at 01 November 2024 46,854
Advances or credits made: 17,600
Advances or credits repaid: 46,854
Balance at 31 October 2025 17,600