To be a limit point of a set, a point must actually exist and be a point in the space.
So if our space is $\mathbb Q$ with the euclidean metric then....
$e = \lim\limits_{n\to \infty}(1 + \frac 1n)^n$ is not a point in $\mathbb Q$. So $e$ does not exist and can not be a limit point of any set in the space $\mathbb Q$.
$e$ does not exist.
That's all there is to it. It is that simple.
.......
Now if our space were $\mathbb R$ with the euclidean metric then that would be a different story.
Then the set $[0,3]$ would be closed; $e$ would exist; $e$ would be a limit point; and $e$ would be in the set.
But the set $[0,3]\cap \mathbb Q$ would not be closed; $e$ exists; $e$ is a limit point, and $e$ is not in the set. So the set is not closed.
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Note: In the above answer, I am stating, without any justification, that all limit points of $[0,3]\cap \mathbb Q$ in the space $\mathbb Q$ are in the set and that all the limit points of $[0,3]$ in the space $\mathbb R$ are in $[0,3]$.
Those can be proven but I thought they weren't pertainent to the answer.
see https://math.stackexchange.com/questions/1476978/can-a-set-be-neither-open-nor-closed
– WW1 Sep 24 '17 at 19:18