IRIS Accounts Production v24.2.0.383 SC441613 director 1.1.23 31.12.23 31.12.23 false true false false false true false Ordinary Shares 1.00000 B Ordinary Shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4416132022-12-31SC4416132023-12-31SC4416132023-01-012023-12-31SC4416132021-12-31SC4416132022-01-012022-12-31SC4416132022-12-31SC441613ns15:Scotland2023-01-012023-12-31SC441613ns14:PoundSterling2023-01-012023-12-31SC441613ns10:Director12023-01-012023-12-31SC441613ns10:PrivateLimitedCompanyLtd2023-01-012023-12-31SC441613ns10:SmallEntities2023-01-012023-12-31SC441613ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-31SC441613ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-31SC441613ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-31SC441613ns10:AbridgedAccounts2023-01-012023-12-31SC44161312023-01-012023-12-31SC441613ns10:OrdinaryShareClass12023-01-012023-12-31SC441613ns10:OrdinaryShareClass22023-01-012023-12-31SC441613ns10:RegisteredOffice2023-01-012023-12-31SC441613ns5:CurrentFinancialInstruments2023-12-31SC441613ns5:CurrentFinancialInstruments2022-12-31SC441613ns5:Non-currentFinancialInstruments2023-12-31SC441613ns5:Non-currentFinancialInstruments2022-12-31SC441613ns5:ShareCapital2023-12-31SC441613ns5:ShareCapital2022-12-31SC441613ns5:SharePremium2023-12-31SC441613ns5:SharePremium2022-12-31SC441613ns5:RetainedEarningsAccumulatedLosses2023-12-31SC441613ns5:RetainedEarningsAccumulatedLosses2022-12-31SC441613ns5:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-31SC441613ns5:ComputerSoftware2023-01-012023-12-31SC441613ns5:FurnitureFittings2023-01-012023-12-31SC441613ns5:MotorVehicles2023-01-012023-12-31SC441613ns5:ComputerEquipment2023-01-012023-12-31SC441613ns10:OrdinaryShareClass12023-12-31SC441613ns10:OrdinaryShareClass22023-12-31
REGISTERED NUMBER: SC441613 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Enrolpay Limited

Enrolpay Limited (Registered number: SC441613)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Enrolpay Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: G A Thomson





REGISTERED OFFICE: Bellisle
Kilmarnock
Ayrshire
KA1 5JF





REGISTERED NUMBER: SC441613 (Scotland)





ACCOUNTANTS: McMillan Bain & Company
27 High Park Avenue
Stranraer
Dumfries & Galloway
DG9 0DE

Enrolpay Limited (Registered number: SC441613)

Abridged Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 78,897 14,000
Tangible assets 5 25,758 33,029
104,655 47,029

CURRENT ASSETS
Debtors 219,878 177,322
Cash at bank 35,243 153,353
255,121 330,675
CREDITORS
Amounts falling due within one year 57,198 59,864
NET CURRENT ASSETS 197,923 270,811
TOTAL ASSETS LESS CURRENT
LIABILITIES

302,578

317,840

CREDITORS
Amounts falling due after more than one
year

43,590

57,052
NET ASSETS 258,988 260,788

CAPITAL AND RESERVES
Called up share capital 6 100 100
Share premium 9,980 9,980
Retained earnings 248,908 250,708
SHAREHOLDER FUNDS 258,988 260,788

Enrolpay Limited (Registered number: SC441613)

Abridged Balance Sheet - continued
31 December 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 August 2024 and were signed by:





G A Thomson - Director


Enrolpay Limited (Registered number: SC441613)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Enrolpay 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

Enrolpay Limited (Registered number: SC441613)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023 113,200
Additions 98,621
At 31 December 2023 211,821
AMORTISATION
At 1 January 2023 99,200
Amortisation for year 33,724
At 31 December 2023 132,924
NET BOOK VALUE

At 31 December 2023 78,897
At 31 December 2022 14,000

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023 57,042
Additions 1,851
At 31 December 2023 58,893
DEPRECIATION
At 1 January 2023 24,013
Charge for year 9,122
At 31 December 2023 33,135
NET BOOK VALUE
At 31 December 2023 25,758
At 31 December 2022 33,029

Enrolpay Limited (Registered number: SC441613)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 January 2023
and 31 December 2023 32,575
DEPRECIATION
At 1 January 2023 14,252
Charge for year 4,580
At 31 December 2023 18,832
NET BOOK VALUE
At 31 December 2023 13,743
At 31 December 2022 18,323

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
80 Ordinary Shares £1 80 80
20 B Ordinary Shares £1 20 20
100 100