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Registered Number: 08947121
England and Wales

 

 

 

EPAYROLLUK LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 7,199    5,859 
7,199    5,859 
Current assets      
Debtors 19,356    29,033 
Cash at bank and in hand 42,934    31,633 
62,290    60,666 
Creditors: amount falling due within one year (21,844)   (34,458)
Net current assets 40,446    26,208 
 
Total assets less current liabilities 47,645    32,067 
Creditors: amount falling due after more than one year (793)   (1,510)
Net assets 46,852    30,557 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 46,752    30,457 
Shareholders' funds 46,852    30,557 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 01 October 2024 and were signed on its behalf by:


-------------------------------
David Spruit
Director
-------------------------------
Dianne Spruit
Director
1
General Information
EPAYROLLUK LTD is a private company, limited by shares, registered in England and Wales, registration number 08947121, registration address Unit 29 Vicarage Field, Hailsham, East Sussex, BN27 1BG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20 Reducing Balance
Computer Equipment 20 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 5).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 50,000    50,000 
Additions  
Disposals  
At 31 March 2024 50,000    50,000 
Amortisation
At 01 April 2023 50,000    50,000 
Charge for year  
On disposals  
At 31 March 2024 50,000    50,000 
Net book values
At 31 March 2024  
At 31 March 2023  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 April 2023 10,569    8,651    19,220 
Additions    
Disposals    
At 31 March 2024 10,569    8,651    19,220 
Depreciation
At 01 April 2023 8,321    3,700    12,021 
Charge for year    
On disposals    
At 31 March 2024 8,321    3,700    12,021 
Net book values
Closing balance as at 31 March 2024 2,248    4,951    7,199 
Opening balance as at 01 April 2023 1,643    4,216    5,859 


2