Cardpem Ltd

Company information

Cardpem Ltd is a private company limited by shares, registered in England and Wales, registered number 14474694.

The company's registered office is: 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom.

Balance Sheet

as at 30 November 2025

		2025		2024
		£		£
Fixed assets	37,980.86		1,958.99
Current assets	118.69		47.92
Creditors: amounts falling due within one year	(40,905.20)		(139,740.47)
Net current assets / (liabilities)		(40,786.51)		(139,692.55)
Total assets less current liabilities		(2,805.65)		(137,733.56)
Net assets		(2,805.65)		(137,733.56)
Capital and reserves		(2,805.65)		(137,733.56)

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 Act with respect to accounting records and the preparation of accounts.

Approved by the board of directors and signed on behalf of the board,

ThankGod Boye
29 December 2025

Notes to the accounts

1. Average number of employees

   During the year the average number of employees was 0 (2024: 0).

2. Capital Commitments Note

   During the current accounting year 2024/2025, certain liabilities previously classified under 'Creditors: amounts falling due within one year' for the financial year 2023/2024, totaling £139,740.47, have been reclassified. A sum of £34,676.69 has been reclassified as an intangible asset to reflect investments made towards the development, upgrading, and updating of CardPEM's innovative marketplace website. This reclassification also includes investments brought forward for capitalized expenditures related to the platform's ongoing technological advancements.

3. Director Guarantees Note

   As a forward-thinking business, CardPEM continues to refine its financial structure to better reflect the evolving nature of our operations and growth trajectory. The reclassification of liabilities, as outlined in the financial statement, is a strategic move that reflects our ongoing efforts to invest in and strengthen our innovative marketplace platform. By reallocating a portion of liabilities into intangible assets, we are positioning ourselves for continued technological advancement, including the development and enhancement of the CardPEM platform. This reclassification not only aligns with our business strategy but also highlights our focus on reinvesting in our future, ensuring we stay at the forefront of the digital products marketplace, including gift cards. We are confident that these adjustments will improve our operational efficiency, enhance the user experience, and drive value for both our customers and investors. CardPEM’s ongoing commitment to transparent financial practices and strategic investment reinforces our confidence in delivering substantial value for our investors and stakeholders. We remain focused on executing our business strategy, maximising shareholder returns, and enhancing our marketplace’s capabilities, which will continue to fuel our progress as a leader in the digital products space, including gift cards and vouchers.

4. Financial Commitments Note

   Reclassification of Liabilities: An amount of £65,574.58, previously classified under Creditors: Amounts Falling Due Within One Year (£139,740.47) for the accounting period 2023/2024, has been reclassified to the Capital Account in the current accounting period (2024/2025). This reclassification reflects a change in the nature of the liability and its expected settlement beyond the next 12-month period. This adjustment reflects the reallocation of funds in accordance with the company's updated financial reporting practices.