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Registered Number: 06236539
England and Wales
WAGESBYNET LTD
Unaudited Financial Statements
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

Wagesbynet Ltd Contents Page For the year ended 30 June 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Wagesbynet Ltd Company Information For the year ended 30 June 2025
Director | Mr D J Hampton
Registered Number | 06236539
Registered Office | 2 The Steadings Ford Salisbury Wiltshire SP4 6BH
Accountants | Numeric Accounting Limited Chartered Certified Accountants Suite 1, The Portway Centre, Old Sarum Park, Old Sarum Salisbury SP4 6EB
Secretary | Mrs S J Neville
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Wagesbynet Ltd Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,134 |  | 3,251
Investments | 4 | 606 |  | 517
|  | 2,740 |  | 3,768
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 1,400 |  | 9,433
Debtors: amounts falling due after one year | 6 | 0 |  | 1,300
Cash at bank and in hand |  | 14,377 |  | 20,567
|  | 15,777 |  | 31,300
Creditors: amount falling due within one year | 7 | (10,664) |  | (18,901)
Net current assets |  | 5,113 |  | 12,399
Total assets less current liabilities |  | 7,853 |  | 16,167
Creditors: amount falling due after more than one year | 8 | 0 |  | (1,112)
Provisions for liabilities | 9 | (405) |  | (618)
Net assets |  | 7,448 |  | 14,437
Capital and reserves |  |  |
Called up share capital | 10 | 2 |  | 2
Profit and loss account |  | 7,446 |  | 14,435
Shareholders' funds |  | 7,448 |  | 14,437
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges 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 director on 24 September 2025 and were signed by:
------------------------------- Mr D J Hampton Director
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Wagesbynet Ltd Notes to the Financial Statements For the year ended 30 June 2025
General Information Wagesbynet Ltd is a private company, limited by shares, registered in England and Wales, registration number 06236539, registration address 2 The Steadings, Ford, Salisbury, Wiltshire, SP4 6BH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Cost of sales The cost of sales is the accumulated total of all costs used to create a product or service, which has been sold. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 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. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer Equipment | 25% Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Defined contribution pension obligation A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 July 2024 | 16,783 |  | 16,783
Additions | 453 |  | 453
Disposals | - |  | -
At 30 June 2025 | 17,236 |  | 17,236
Depreciation
At 01 July 2024 | 13,532 |  | 13,532
Charge for year | 1,570 |  | 1,570
On disposals | - |  | -
At 30 June 2025 | 15,102 |  | 15,102
Net book values
Closing balance as at 30 June 2025 | 2,134 |  | 2,134
Opening balance as at 01 July 2024 | 3,251 |  | 3,251
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 July 2024 | 517 |  | 517
Additions | - |  | -
Disposals | - |  | -
Revaluations | 89 |  | 89
At 30 June 2025 | 606 |  | 606
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 1,400 |  | 4,425
Directors' Current Accounts | 0 |  | 5,008
| 1,400 |  | 9,433
6. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
S455 Tax | 0 |  | 1,300
| 0 |  | 1,300
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 1,073 |  | 1,049
Corporation Tax | 4,693 |  | 10,262
PAYE & Social Security | 696 |  | 371
Accrued Expenses | 730 |  | 695
Company credit card | 651 |  | 956
Bounce Back Loan - Less than 1 year | 1,158 |  | 1,279
Directors' Current Accounts | 2 |  | 0
VAT | 1,661 |  | 4,289
| 10,664 |  | 18,901
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bounce Back Loan - More than 1 year | 0 |  | 1,112
| 0 |  | 1,112
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 405 |  | 618
| 405 |  | 618
10. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Ordinary shares of £1.00 each | 2 |  | 2
| 2 |  | 2
11. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Mr D J Hampton | 0 |  | 0 |  | (2) |  | 5,008
The loan is interest free with no fixed date of repayment.
12. | Dividend During the year, total dividends of £29,320 (2024 - £33,000) were paid to the director.
13. | Bank Loan The loan is unsecured for a period of 10 months and attracts interest of 2.5% per annum. Repayments are made monthly. Amounts due for repayment: Less than 1 year: £1,158 (2024 - £1,278) More than 1 year and less than 5 years: nil (2024 - £1,112)
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