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Registered number: 13464136 SENDSPEND GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 DECEMBER 2024
SENDSPEND GROUP LIMITED REGISTERED NUMBER: 13464136 STATEMENT OF FINANCIAL POSITION AS AT 30 DECEMBER 2024
|  | 30 December |  | 31 December
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 479,486 |  | 479,486
|  |  | 479,486 |  | 479,486
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 344,726 |  | 87 |
Debtors: amounts falling due within one year | 5 | 10,132 |  | 1,778 |
Cash at bank and in hand | 6 | 4 |  | - |
|  | 354,862 |  | 1,865 |
Creditors: amounts falling due within one year | 7 | (61,797) |  | (59,894) |
Net current assets/(liabilities) |  |  | 293,065 |  | (58,029)
Total assets less current liabilities |  |  | 772,551 |  | 421,457
Creditors: amounts falling due after more than one year | 8 |  | (355,000) |  | -
Net assets |  |  | 417,551 |  | 421,457
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3,648 |  | 3,648
Share premium account |  |  | 446,991 |  | 446,991
Profit and loss account |  |  | (33,088) |  | (29,182)
|  |  | 417,551 |  | 421,457
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 1
SENDSPEND GROUP LIMITED REGISTERED NUMBER: 13464136 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 DECEMBER 2024 The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
G Davies
Director
Date: 2 March 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
SENDSPEND GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 DECEMBER 2024
1. | General information
SendSpend Group Limited 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. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2 (2023 - 2).
Page 3
SENDSPEND GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 DECEMBER 2024
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 479,486
| At 30 December 2024 | 479,486
5. | Debtors
|  |  |  |  | 30 December | 31 December
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Due after more than one year |  |
| Amounts owed by group undertakings | 344,726 | 87
|  | 344,726 | 87
|  |  |  |  | 30 December | 31 December
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 10,132 | 1,778
|  | 10,132 | 1,778
Page 4
SENDSPEND GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 DECEMBER 2024
6. | Cash and cash equivalents
|  |  |  |  | 30 December | 31 December
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 4 | -
|  | 4 | -
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 December | 31 December
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 8,872 | 6,969
| Shareholder loans | 51,925 | 51,925
| Accruals and deferred income | 1,000 | 1,000
|  | 61,797 | 59,894
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 30 December | 31 December
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Shareholder loans | 355,000 | -
|  | 355,000 | -
Page 5
SENDSPEND GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 DECEMBER 2024
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 30 December | 31 December
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Shareholder loans | 355,000 | -
|  | 355,000 | -
|  | 355,000 | -
Page 6