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Company Registration No. 15474033 (England and Wales)
Ontime Payments Limited Unaudited accounts for the period from 8 February 2024 to 28 February 2025
Ontime Payments Limited Unaudited accounts Contents
Page
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Ontime Payments Limited Company Information for the period from 8 February 2024 to 28 February 2025
Directors
Simon Cockle Miles Hance-Lambie Timothy Philip
Company Number
15474033 (England and Wales)
Registered Office
Spaces 60 St. Martin's Lane London London WC2N 4JS England
Accountants
Adams O'Rourke Accountants Ltd 436 Woolton Road Liverpool L25 6JQ
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Ontime Payments Limited Statement of financial position as at 28 February 2025
2025 
Notes
£ 
Fixed assets
Intangible assets
7,077 
Tangible assets
5,189 
12,266 
Current assets
Debtors
19,348 
Cash at bank and in hand
813,203 
832,551 
Creditors: amounts falling due within one year
(31,442)
Net current assets
801,109 
Total assets less current liabilities
813,375 
Creditors: amounts falling due after more than one year
(10,604)
Provisions for liabilities
Deferred tax
(986)
Net assets
801,785 
Capital and reserves
Called up share capital
117 
Share premium
1,409,388 
Profit and loss account
(607,720)
Shareholders' funds
801,785 
For the period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by
Timothy Philip Director Company Registration No. 15474033
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Ontime Payments Limited Notes to the Accounts for the period from 8 February 2024 to 28 February 2025
1
Statutory information
Ontime Payments Limited is a private company, limited by shares, registered in England and Wales, registration number 15474033. The registered office is Spaces, 60 St. Martin's Lane, London, London, WC2N 4JS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research is recognised as an expense in the period in which it is incurred. Development expenditure is capitalised when all of the following conditions are met: * the project is technically feasible and intended to be completed for use or sale; * the company has the ability and intention to complete the project; * it can be demonstrated how the project will generate probable future economic benefits; * adequate technical, financial and other resources are available to complete the development; and * the expenditure attributable to the project can be measured reliably. Capitalised development costs are included in intangible assets and are amortised on a straight-line basis over their estimated useful life, not exceeding ten years. Where the criteria for capitalisation are not met, development expenditure is recognised as an expense in the profit and loss account as incurred.
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Ontime Payments Limited Notes to the Accounts for the period from 8 February 2024 to 28 February 2025
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The company is in its pre-trading phase and has not yet commenced revenue-generating activities. The financial statements have been prepared on a going concern basis, which the directors consider appropriate. The validity of this assumption depends upon the continuing financial support of the company’s shareholders and availability of external funding facilities. The directors have received confirmation that such support will continue for the foreseeable future and for a period of at least twelve months from the date of approval of these financial statements. Accordingly, the directors believe that the company will have adequate resources to continue in operational existence for the foreseeable future and therefore have adopted the going concern basis in preparing the financial statements.
4
Intangible fixed assets
Other 
£ 
Cost
At 8 February 2024
- 
Additions
7,740 
At 28 February 2025
7,740 
Amortisation
At 8 February 2024
- 
Charge for the period
663 
At 28 February 2025
663 
Net book value
At 28 February 2025
7,077 
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 8 February 2024
- 
Additions
6,577 
At 28 February 2025
6,577 
Depreciation
Charge for the period
1,388 
At 28 February 2025
1,388 
Net book value
At 28 February 2025
5,189 
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Ontime Payments Limited Notes to the Accounts for the period from 8 February 2024 to 28 February 2025
6
Debtors
2025 
£ 
Amounts falling due within one year
VAT
6,168 
Accrued income and prepayments
13,180 
19,348 
7
Creditors: amounts falling due within one year
2025 
£ 
Trade creditors
6,822 
Taxes and social security
215 
Other creditors
10,090 
Accruals
14,315 
31,442 
8
Creditors: amounts falling due after more than one year
2025 
£ 
Taxes and social security
10,604 
9
Average number of employees
During the period the average number of employees was 4.
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