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Registered Number: 12909880
England and Wales

 

 

 

IMPAYA HOLDING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Directors Sergejs Roslikovs
Aleksandrs Nikitins
Registered Number 12909880
Registered Office 1 Giltspur Street, Farringdon
England
London
EC1A 9DD
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Investments in subsidiaries 3 4,804    4,804 
4,804    4,804 
Current assets      
Debtors 4 72,483    72,720 
Cash at bank and in hand 38,736    1,635 
111,219    74,355 
Creditors: amount falling due within one year 5 (13,156)   (12,330)
Net current assets 98,063    62,025 
 
Total assets less current liabilities 102,867    66,829 
Creditors: amount falling due after more than one year 6 (89,618)   (58,495)
Net assets 13,249    8,334 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 13,149    8,234 
Shareholders' funds 13,249    8,334 
 


For the year ended 30 September 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 financial statements were approved by the board of directors on 05 February 2025 and were signed on its behalf by:


-------------------------------
Sergejs Roslikovs
Director
-------------------------------
Aleksandrs Nikitins
Director
2
General Information
IMPAYA HOLDING LTD is a private company, limited by shares, registered in England and Wales, registration number 12909880, registration address 1 Giltspur Street, Farringdon, England, London, EC1A 9DD.

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 services supplied by the company, net of trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Investments in subsidiaries
Subsidiaries are entities controlled by the Company. Control exists where the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee.
Investments in subsidiary companies are stated at cost less provision for impairment in value, which is recognised as an expense in the period in which the impairment is identified.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
2.

Average number of employees, including directors

Average number of employees during the year was 2 (2023 : 2).
3.

Investments in subsidiaries

Cost Investments in group undertakings   Total
  £   £
At 01 October 2023 4,804    4,804 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 September 2024 4,804    4,804 

The details of the subsidiaries are as follows:

Name   30/09/2024
£
  30/09/2023
£
IMPAYA PAYMENTS LTD. - Canada British Columbia - 100% 2,804  2,804 
FREEPLY CARDS LTD - England, UK - 100% 1,000  1,000 
VIBO TIPS LTD - England, UK - 100% 1,000  1,000 

4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Amount Owed by Group Undertakings 4,398    4,571 
Prepayments & Accrued Income 1,042    997 
5,440    5,568 

4.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors 67,043    67,152 
67,043    67,152 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors   928 
Corporation Tax 2,101    1,241 
Accrued Expenses 893   
Other Creditors 1   
Shareholders' Current Accounts 10,161    10,161 
13,156    12,330 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Directors' Loan Accounts 89,618    58,495 
89,618    58,495 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

8.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
IMPAYA PAYMENTS LTD.4,398 4,571 
FREEPLY CARDS LTD
VIBO TIPS LTD



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