CELLPOINT DIGITAL HOLDINGS LIMITED

• ⚠

  Material uncertainty over going concern

  We draw attention to note 1.4 in the financial statements, which indicates that while the directors have received written assurances from an investor of an intention to provide additional financial support to the group, this does not represent a firm commitment. Were this support to be withdrawn it would cause signification uncertainties on whether the group could continue as a going concern. As stated in note 1.4, the group has made a loss for the period of $18,237,913 (2023: $18,481,442) and these events or conditions, along with the other matters as set forth in note 1.4, indicate that a material uncertainty exists that may cast significant doubt on the group's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

• ◆

  5 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Moore Kingston Smith LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to note 1.4 in the financial statements, which indicates that while the directors have received written assurances from an investor of an intention to provide additional financial support to the group, this does not represent a firm commitment. Were this support to be withdrawn it would cause signification uncertainties on whether the group could continue as a going concern. As stated in note 1.4, the group has made a loss for the period of $18,237,913 (2023: $18,481,442) and these events or conditions, along with the other matters as set forth in note 1.4, indicate that a material uncertainty exists that may cast significant doubt on the group's ability to continue as a going concern. Our opinion is not modified in respect of this matter.”

Group structure

1. CELLPOINT DIGITAL HOLDINGS LIMITED · parent
   1. CellPoint Digital Limited 100% · UK · Digital commerce
   2. CellPoint Digital Inc 100% · USA · Digital commerce
   3. CellPoint Digital ApS 100% · Denmark · Digital commerce
   4. CellPoint Digital (Singapore) Pte Limited 100% · Singapore · Digital commerce
   5. CellPoint Mobile India LLP 99.98% · India · Software development
   6. CellPoint Digital (HK) Limited 100% · Hong Kong · Digital commerce

Significant events

• “During 2024 the company has issued 17,676,001 preference shares of £1 each at a premium of £nil per share for cash.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

13

last 12 months

Capital events

5

last 24 months

Officers appointed

2

last 12 months

Officers resigned

5

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  +25.3%

  £109,273 → £136,909

• Net assets

  —

  Not reported

• Employees

  +75%

  4 → 7

• Wages

  +3.5%

  £397,116 → £411,139

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers