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Registered number: 3356255 FIRMVALUE PAYROLLS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR For the Period Ended 31 March 2025
FIRMVALUE PAYROLLS LIMITED Registered number: 3356255 STATEMENT OF FINANCIAL POSITION As at 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 48,287 |  | 50,765 |
Cash at bank and in hand | 5 | 62,824 |  | 32,821 |
|  | 111,111 |  | 83,586 |
Creditors: amounts falling due within one year | 6 | (21,166) |  | (15,908) |
Net current assets |  |  | 89,945 |  | 67,678
Total assets less current liabilities |  |  | 89,945 |  | 67,678
Net assets |  |  | 89,945 |  | 67,678
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 250 |  | 250
Capital redemption reserve |  |  | 100 |  | 100
Profit and loss account |  |  | 89,595 |  | 67,328
|  |  | 89,945 |  | 67,678
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. The Company has opted not to file the statement of income and retained earnings 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:
D P O'Connell
Director
Date: 2 March 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
FIRMVALUE PAYROLLS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Period Ended 31 March 2025
1. | General information
Firmvalue Payrolls Limited is a private company limited by shares and incorporated in England. Its registered office is 264 Banbury Road, Oxford, Oxfordshire, OX2 7DY and its company number is 03356255. There was no significant change in the company’s principal activity during the year which continued to be the provision of payroll services. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling which is the functional currency of the entity. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors intend for the company to cease trading by 31 March 2026. Therefore, these accounts have not been prepared on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | 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. Page 2
FIRMVALUE PAYROLLS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Period Ended 31 March 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.
3. | Employees
| The average monthly number of employees, including directors, during the period was 3 (2024 - 3).
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FIRMVALUE PAYROLLS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Period Ended 31 March 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 48,287 | 50,765
|  | 48,287 | 50,765
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 62,824 | 32,821
|  | 62,824 | 32,821
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 8,400 | -
| Other taxation and social security | 12,766 | 15,908
|  | 21,166 | 15,908
7. | Controlling party
The immediate parent undertaking of the company during the year was Shaw Gibbs Limited, a limited company incorporated in England and Wales, which owns 100% of the issued share capital of Firmvalue Payrolls Limited. The results of Firmvalue Payrolls Limited are included in the consolidated financial statements of Project Numbers Topco Limited which are available from C/o Apiary Capital LLP, 6 Warwick Street, London, United Kingdom, W1B 5LX The ultimate parent undertaking during the year was Apiary Capital LLP, a limited liability partnership incorporated in England and Wales. Page 4
FIRMVALUE PAYROLLS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Period Ended 31 March 2025
8. | Auditors' information
The auditors' report on the financial statements for the period ended 31 March 2025 was unqualified. The audit report was signed on 2 March 2026 by Rodney Mark Morgan (Senior statutory auditor) on behalf of Cox Hinkins Audit Services Limited.
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