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| Wagetap Lending UK Limited
| Unaudited
| Financial statements
| For the period ended 30 June 2025
| Registered number: 16255234
Wagetap Lending UK Limited - Registered number:16255234
Statement of financial position As at 30 June 2025
| 2025 | 2025
Note | £ | £
Current assets |  |  |
Cash at bank and in hand |  | 78 |
|  | 78 |
Creditors: amounts falling due within one year | 4 | (4,420) |
Net current liabilities |  |  | (4,342)
Total assets less current liabilities |  |  | (4,342)
Net liabilities |  |  | (4,342)
Capital and reserves |  |  |
Share capital |  |  | 1
Profit and loss account |  |  | (4,343)
|  |  | (4,342)
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. 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:
M Stevens
Director
Date: 22 March 2026
The notes on pages 2 to 3 form part of these financial statements. Page 1
Wagetap Lending UK Limited
Notes to the financial statements For the period ended 30 June 2025
1. | General information
Wagetap Lending UK Limited is a private company limited by shares and incorporated in England and Wales. The registered office is 128 City Road, London, EC1V 2NX. Its registered number is 16255234. 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 section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from it's shareholder that they will continue to give financial support to the company for a period of at least twelve months from the date of signing of these financial statements. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's financial statements may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amounts and to provide for any further liabilities which might be necessary should this basis not continue to be appropriate.
| 2.3 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.5 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like creditors and loans from related parties.
3. | Employees
| The average monthly number of employees, excluding the directors, during the period was nil.
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Wagetap Lending UK Limited
Notes to the financial statements For the period ended 30 June 2025
4. | Creditors: amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 100
| Accruals | 4,320
|  | 4,420
5. | Controlling party
The company is a wholly owned subsidiary of Wagetap UK Limited, a company incorporated in England and Wales. The company’s ultimate controlling party is Wagetap, Inc (US,) a company incorporated in the United States.
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