REGISTERED NUMBER: SC316444 (Scotland)

Pinpoint Online Limited

Unaudited Financial Statements

for the Year Ended 30 June 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J F J Chater

Mrs C A M Elder

REGISTERED OFFICE:

9 Gayfield Square

Edinburgh

EH1 3NT

REGISTERED NUMBER:

SC316444 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Bank of Scotland

104 George Street

Edinburgh

EH2 3DF

FIXED ASSETS

Investments

4

320,761

288,813

CURRENT ASSETS

Cash at bank

85,919

104,031

CREDITORS

Amounts falling due within one year

5

258,040

276,370

NET CURRENT LIABILITIES

(172,121

)

(172,339

)

TOTAL ASSETS LESS CURRENT LIABILITIES

148,640

116,474

PROVISIONS FOR LIABILITIES

4,948

-

NET ASSETS

143,692

116,474

CAPITAL AND RESERVES

Called up share capital

998

998

Retained earnings

142,694

115,476

143,692

116,474

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 November 2026 and were signed on its behalf by:

Mr J F J Chater - Director

1.	STATUTORY INFORMATION

Pinpoint Online Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

Taxation

Taxation for the year 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 or deferred taxation assets and liabilities are not discounted.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

Provisions

Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Listed fixed asset investment are stated at market value on the balance sheet date.

Investments in related companies

Investments in related companies undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 July 2025

288,813

Revaluations

31,948

At 30 June 2026

320,761

NET BOOK VALUE

At 30 June 2026

320,761

At 30 June 2025

288,813

Cost or valuation at 30 June 2026 is represented by:

Other

investments

£

Valuation in 2025

(5,907

)

Valuation in 2026

31,948

Cost

294,720

320,761

Listed investments are held at market value on the balance sheet date.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

192

1,143

Other creditors

257,848

275,227

258,040

276,370

Included within Other Creditors is the related party loan of £255,938 (2025: £273,428) owed to Pinpoint Scotland Limited, a related company. The balance is unsecured, interest-free and repayable on demand.