| SPEED REMIT WORLDWIDE LIMITED |
| Notes to the Accounts |
| for the year ended 31 December 2024 |
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| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Turnover |
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Turnover represents the commission earned and the gains made on currency exchange and remittance services provided to customers. |
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Debtors |
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Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
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Provisions |
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Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
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Foreign currency translation |
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Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
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| 2 |
Employees |
2024 |
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2023 |
| Number |
Number |
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Average number of persons employed by the company |
1 |
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1 |
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| 3 |
Debtors |
2024 |
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2023 |
| £ |
£ |
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Trade debtors |
3,093,232 |
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1,868,276 |
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Other debtors |
2,484,376 |
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1,710,401 |
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5,577,608 |
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3,578,677 |
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Also included under other debtors is an amount of £1,607,330 ( 2023 - £1,580,566 ) relating to |
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funds injected into International Trust Exchange on behalf of Speed Remit Limited Hong Kong. |
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This related to a proposed investment in International Trust Exchange by Speed Remit Limited |
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(Hong Kong) , a company which is controlled by Mr S Iqbal, a company director, and members |
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of his immediate family. Speed Remit Limited (Hong Kong) was formed to carry out remittance |
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business in the Far-East and also to acquire companies in the Middle East. |
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| 4 |
Creditors: amounts falling due within one year |
2024 |
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2023 |
| £ |
£ |
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Trade creditors |
2,542,492 |
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1,080,255 |
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Other creditors |
1,681,214 |
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1,268,781 |
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4,223,706 |
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2,349,036 |
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| 5 |
Related Party transactions |
2024 |
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2023 |
| £ |
£ |
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ARY Services Limited |
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An associated company incorporated in the UK |
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The company above provides management services to Speed Remit Worldwide Limited. |
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Management services charged during the year |
196,820 |
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142,183 |
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Amount due to the related party ( disclosed under other |
951,069 |
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761,923 |
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creditors in note 4 above) |
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Speed Remit Worldwide Ltd - Hong Kong |
2024 |
|
2023 |
| £ |
£ |
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An associated company |
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The company is incorporated in Hong Kong . The balance relates to the transactions between the two companies. |
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Amount due from the related party for investment purpose |
1,607,330 |
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1,580,566 |
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( disclosed and explained under other debtors in note 3 above) |
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ARY Traders |
2024 |
|
2023 |
| £ |
£ |
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An associate partnership based in Dubai. |
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The partnership is a business in which Mr S Iqbal's father is a partner. |
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The balance relates to the transactions between the two companies. |
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entities. |
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Amount due to the related party |
170,480 |
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167,634 |
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( disclosed under other creditors in note 4 above) |
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| 6 |
Other information |
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SPEED REMIT WORLDWIDE LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
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309 Hoe Street |
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Walthamstow |
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London |
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E17 9BG |