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Registered number: 07762021
PRUNE PAYMENTS LTD
Unaudited Financial Statements
For The Year Ended 31 December 2023
Walden Way & Co
Unit A3, Gateway Tower, 32 Western Gateway
London
E16 1YL
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 07762021
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,127 1,682
1,127 1,682
CURRENT ASSETS
Debtors 5 - 4,111
Cash at bank and in hand 33,246 113,369
33,246 117,480
Creditors: Amounts Falling Due Within One Year 6 (11,347 ) (58,049 )
NET CURRENT ASSETS (LIABILITIES) 21,899 59,431
TOTAL ASSETS LESS CURRENT LIABILITIES 23,026 61,113
NET ASSETS 23,026 61,113
CAPITAL AND RESERVES
Called up share capital 7 95,000 50,000
Income Statement (71,974 ) 11,113
SHAREHOLDERS' FUNDS 23,026 61,113
Page 1
Page 2
For the year ending 31 December 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 Income Statement.
On behalf of the board
Mr Marius Bausys
Director
29/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PRUNE PAYMENTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07762021 . The registered office is Office 7, 35-37 Ludgate Hill, London, EC4M 7JN.
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 represents gross currency exchange margin and transaction fees from online payment services provided to the clients. Income is recognised when a transaction has been completed by funds paid out to the recipient.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 3 Years Straight Line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 6)
4 6
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 6,653
As at 31 December 2023 6,653
Depreciation
As at 1 January 2023 4,971
Provided during the period 555
As at 31 December 2023 5,526
Net Book Value
As at 31 December 2023 1,127
As at 1 January 2023 1,682
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income - 4,111
- 4,111
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 5,771 37,285
PAYE Payable 579 1,699
Net wages 2,349 5,270
Pension payable 94 315
ArcaPay Holdings Limited - 1,206
Accruals and deferred income 2,554 10,913
Director's loan account - 1,361
11,347 58,049
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 95,000 50,000
Page 4