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SAPIENCE HR LTD

Registered Number
09443687
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

SAPIENCE HR LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | HOOK, Sue
| PADDY, Amanda Jane

Registered Address | St Denys House
| 22 East Hill
| St. Austell
| PL25 4TR

Registered Number | 09443687 (England and Wales)

SAPIENCE HR LTD
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 7,200 |  |  |  | 7,200
Tangible assets | 4 |  |  | - |  |  |  | 2,270
|  |  |  | 7,200 |  |  |  | 9,470
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 1,455 |  |  |  | 15,523 |  |
Cash at bank and on hand |  | 7,653 |  |  |  | 14,891 |  |
|  | 9,108 |  |  |  | 30,414 |  |
Creditors amounts falling due within one year | 6 | (4,199) |  |  |  | (34,268) |  |
Net current assets (liabilities) |  |  |  | 4,909 |  |  |  | (3,854)
Total assets less current liabilities |  |  |  | 12,109 |  |  |  | 5,616
Provisions for liabilities | 7 |  |  | - |  |  |  | (431)
Net assets |  |  |  | 12,109 |  |  |  | 5,185
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  | 12,099 |  |  |  | 5,175
Shareholders' funds |  |  |  | 12,109 |  |  |  | 5,185

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 October 2025, and are signed on its behalf by:
HOOK, Sue Director
PADDY, Amanda Jane Director Registered Company No. 09443687

SAPIENCE HR LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Sapience HR Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current 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 tax
--- | ---
| 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.

| Intangible assets
--- | ---
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Goodwill
--- | ---
| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 20

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 24,000 |  | 24,000
| At 31 March 25 | 24,000 |  | 24,000
| Amortisation and impairment
| At 01 April 24 | 16,800 |  | 16,800
| At 31 March 25 | 16,800 |  | 16,800
| Net book value
| At 31 March 25 | 7,200 |  | 7,200
| At 31 March 24 | 7,200 |  | 7,200

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 7,232 |  | 7,232
| Disposals | (7,232) |  | (7,232)
| Depreciation and impairment
| At 01 April 24 | 4,962 |  | 4,962
| On disposals | (4,962) |  | (4,962)
| Net book value
| At 31 March 25 | - |  | -
| At 31 March 24 | 2,270 |  | 2,270

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 14,840
| Other debtors | 1,455 |  | -
| Prepayments and accrued income | - |  | 683
| Total | 1,455 |  | 15,523

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 177 |  | 383
| Bank borrowings and overdrafts | - |  | 1,533
| Taxation and social security | 2,398 |  | 13,186
| Other creditors | - |  | 3,027
| Accrued liabilities and deferred income | 1,624 |  | 16,139
| Total | 4,199 |  | 34,268

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | - |  | 431
| Total | - |  | 431

8. | Directors advances, credits and guarantees
--- | ---
| At the year end £1,067 was owed from the directors (2024: £2,183 owed to the directors).

9. | Change in reporting period and impact on comparability
--- | ---
| This is the company's final set of accounts, as it has ceased to trade at 31 December 2024.