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Registered number: 09649762
Email Verify Limited
Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09649762
31 March 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 158,736
- 158,736
CURRENT ASSETS
Debtors 5 196,112 61,916
Investments 6 290,000 -
Cash at bank and in hand 368,136 231,804
854,248 293,720
Creditors: Amounts Falling Due Within One Year 7 (280,836 ) (256,440 )
NET CURRENT ASSETS (LIABILITIES) 573,412 37,280
TOTAL ASSETS LESS CURRENT LIABILITIES 573,412 196,016
Creditors: Amounts Falling Due After More Than One Year 8 (8,079 ) (37,764 )
NET ASSETS 565,333 158,252
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 565,233 158,152
SHAREHOLDERS' FUNDS 565,333 158,252
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J J Rodger
Director
1st December 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Email Verify Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09649762 . The registered office is 56 Seymour Street, London, W1H 7JG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are software and associated licences. It is amortised to the profit & loss account over its estimated economic life of 10 years.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
31 March 2023 31 March 2022
Office and administration 2 1
2 1
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 April 2022 240,837
Disposals (240,837 )
As at 31 March 2023 -
Amortisation
As at 1 April 2022 82,101
Disposals (82,101 )
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 158,736
5. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Trade debtors - 1,200
Other debtors 146,985 5,838
Director's loan account 49,127 54,878
196,112 61,916
6. Current Asset Investments
31 March 2023 31 March 2022
£ £
Short term deposits 290,000 -
290,000 -
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Page 5
7. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Trade creditors 11,787 11,920
Corporation tax 76,870 10,477
Other creditors 35,959 54,750
Accruals and deferred income 156,220 179,293
280,836 256,440
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2023 31 March 2022
£ £
Other creditors 8,079 37,764
8,079 37,764
Other creditors payable after one year (and within one year) are monies loaned by a large peer-to-peer lender and repayable by equal monthly instalments over a period of 5 years.
9. Share Capital
31 March 2023 31 March 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr J J Rodger 54,878 49,127 54,878 - 49,127
The above loan is unsecured, interest free and repayable on demand.It has been repaid since the year end.
11. Dividends
31 March 2023 31 March 2022
£ £
On equity shares:
Interim dividend paid 20,000 67,000
20,000 67,000
12. Related Party Transactions
At 31 March 2023 other debtors include £130603 ( 2022 £nil ) due from Idea Capital Limited ( Registered in England & Wales- company number 05259834 ) , a company of which Mr J Rodger is controlling shareholder and a director. The debt is repayable on demand and is interest free.
At 31 March 2023 other debtors also included £4838 due from Secure Email Hosting Limited (SEH)( Registered in England & Wales – company number 06864362   ), a company of which Mr J Rodger is also a shareholder and is the director. SEH provided licence and hosting support services to the company during the year amounting to £36000 ( 2022 - £48000)
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