EPAYROLLUK LTD - Accounts

EPAYROLLUK LTD
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

EPAYROLLUK LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	7,273	7,199
		7,273	7,199
Current assets
Debtors		28,482	19,356
Cash at bank and in hand		51,387	42,934
		79,869	62,290
Creditors: amount falling due within one year		(44,269)	(21,844)
Net current assets		35,600	40,446

Total assets less current liabilities		42,873	47,645
Creditors: amount falling due after more than one year		(4,694)	(793)
Provisions for liabilities		(67)	0
Net assets		38,112	46,852

Capital and reserves
Called up share capital		100	100
Profit and loss account		38,012	46,752
Shareholders' funds		38,112	46,852

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 17 September 2025 and were signed on its behalf by:

-------------------------------
David Spruit
Director

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Dianne Spruit
Director

1

EPAYROLLUK LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

EPAYROLLUK LTD is a private company, limited by shares, registered in England and Wales, registration number 08947121, registration address Unit 29 Vicarage Field, Hailsham, East Sussex, BN27 1BG.

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 goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	20 Reducing Balance
Computer Equipment	20 Reducing Balance

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.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 5).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	50,000	50,000
Additions	-	-
Disposals	-	-
At 31 March 2025	50,000	50,000
Amortisation
At 01 April 2024	50,000	50,000
Charge for year	-	-
On disposals	-	-
At 31 March 2025	50,000	50,000
Net book values
At 31 March 2025	-	-
At 31 March 2024	-	-

4.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 April 2024	11,233	8,859	20,092
Additions	-	1,020	1,020
Disposals	-	-	-
At 31 March 2025	11,233	9,879	21,112
Depreciation
At 01 April 2024	8,321	3,700	12,021
Charge for year	582	1,236	1,818
On disposals	-	-	-
At 31 March 2025	8,903	4,936	13,839
Net book values
Closing balance as at 31 March 2025	2,330	4,943	7,273
Opening balance as at 01 April 2024	2,248	4,951	7,199

2

Registered Number: 08947121
England and Wales
EPAYROLLUK LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025