| My Invoice Factoring Limited |
| Registered number: |
08237141 |
| Balance Sheet |
| as at 31 December 2024 |
|
| Notes |
|
|
2024 |
|
|
2023 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
2 |
|
|
2 |
|
| Current assets |
| Debtors |
4 |
|
134,676 |
|
|
120,780 |
| Cash at bank and in hand |
|
|
3,453,396 |
|
|
3,096,190 |
|
|
|
3,588,072 |
|
|
3,216,970 |
|
| Creditors: amounts falling due within one year |
5 |
|
(644,001) |
|
|
(635,622) |
|
| Net current assets |
|
|
|
2,944,071 |
|
|
2,581,348 |
|
| Net assets |
|
|
|
2,944,073 |
|
|
2,581,350 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
2,943,973 |
|
|
2,581,250 |
|
| Shareholder's funds |
|
|
|
2,944,073 |
|
|
2,581,350 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| M Campbell |
| Director |
| Approved by the board on 19 September 2025 |
|
| My Invoice Factoring Limited |
| Notes to the Accounts |
| for the year ended 31 December 2024 |
|
|
| 1 |
Summary of significant accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared in accordance with Financial Reporting Standard 102 (FRS 102) and the Companies Act 2006 (as applicable to companies subject to the small companies regime). The significant accounting policies applied in the preparation of these statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and from introductory commissions. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover from introductory commissions is recognised when company's right to receive payment for successful introductions can be reliably established or otherwise on the receipt of the commission. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
25 % straight line |
|
|
Debtors |
|
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. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans from the director who is a shareholder are measured at the transaction price and the exemption from measuring the loans using the amortised cost and effective interest rate method has been applied to the loans. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. 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. Current and deferred tax assets and liabilities are not discounted. |
|
|
Provisions |
|
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. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
Employee benefits |
|
When employees have rendered service to the company, short term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. |
|
|
| 2 |
Employees |
2024 |
|
2023 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery |
| £ |
|
Cost |
|
At 1 January 2024 |
833 |
|
At 31 December 2024 |
833 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2024 |
831 |
|
At 31 December 2024 |
831 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2024 |
2 |
|
At 31 December 2023 |
2 |
|
|
| 4 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade debtors |
5,465 |
|
5,489 |
|
Other debtors |
129,211 |
|
115,291 |
|
|
|
|
|
|
134,676 |
|
120,780 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade creditors |
1,828 |
|
2,281 |
|
Taxation and social security costs |
158,454 |
|
144,738 |
|
Other creditors |
483,719 |
|
488,603 |
|
|
|
|
|
|
644,001 |
|
635,622 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Share Capital |
Nominal |
|
2023 |
|
2024 |
|
2023 |
| value |
Number |
£ |
£ |
|
|
Ordinary shares |
£1 each |
|
100 |
|
100 |
|
100 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Related party transactions |
|
|
During the year various amounts were lent to the company by the director interest free. The amount due to the director at the year end was £117,236 (2023 - £168,290). The amount due is included in other creditors. The amounts are repayable on demand. |
|
|
| 8 |
Other information |
|
|
My Invoice Factoring Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
The History Room at Farnham Pottery |
|
Pottery Lane |
|
Wrecclesham, Farnham |
|
Surrey |
|
GU10 4QJ |