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Company Registration No. 15282712 (England and Wales)
EFTAAPAY LIMITED Unaudited accounts for the year ended 31 December 2025
EFTAAPAY LIMITED Unaudited accounts Contents
Page
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EFTAAPAY LIMITED Company Information for the year ended 31 December 2025
Directors
MR MUHAMMAD ARSLAN MR KALID ASKAR MR KARL PETER ELFGREN MONTEIRO MR FILIPE GRAÇA MR LARS JÖRGEN STRIDFÄLT MR NEIL DOUGLAS TOFTS
Company Number
15282712 (England and Wales)
Registered Office
71-75 SHELTON STREET LONDON WC2H 9JQ ENGLAND
Accountants
Sleek Accounting Ltd 4th Floor 205 Regent Street London W1B 4HB
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EFTAAPAY LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
434,944 
123,692 
Tangible assets
3,889 
2,439 
438,833 
126,131 
Current assets
Debtors
864 
1,332 
Cash at bank and in hand
290,207 
110,477 
291,071 
111,809 
Creditors: amounts falling due within one year
(16,149)
(2,937)
Net current assets
274,922 
108,872 
Net assets
713,755 
235,003 
Capital and reserves
Called up share capital
119 
111 
Share premium
845,326 
249,739 
Profit and loss account
(131,690)
(14,847)
Shareholders' funds
713,755 
235,003 
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by
MR FILIPE GRAÇA Director Company Registration No. 15282712
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EFTAAPAY LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
EFTAAPAY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15282712. The registered office is 71-75 SHELTON STREET, LONDON, WC2H 9JQ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years Straight line method
Intangible fixed assets
The company has capitalised costs relating to the development of intellectual property during the year, which are recognised as intangible assets in accordance with FRS 102. No amortisation has been charged on the intellectual property as it is not yet available for use, and management considers that the asset has not yet reached the stage at which it is ready for its intended use. The company will commence amortisation once the asset is brought into use, in line with the expected useful economic life.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Going concern
The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. In assessing the appropriateness of the going concern basis, the directors have considered the company’s financial position, forecast cash flows, working capital requirements, and the availability of ongoing financial support.
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EFTAAPAY LIMITED Notes to the Accounts for the year ended 31 December 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2025
123,692 
Additions
311,252 
At 31 December 2025
434,944 
Amortisation
At 1 January 2025
- 
At 31 December 2025
- 
Net book value
At 31 December 2025
434,944 
At 31 December 2024
123,692 
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2025
2,583 
Additions
2,871 
At 31 December 2025
5,454 
Depreciation
At 1 January 2025
144 
Charge for the year
1,421 
At 31 December 2025
1,565 
Net book value
At 31 December 2025
3,889 
At 31 December 2024
2,439 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
764 
1,232 
Other debtors
100 
100 
864 
1,332 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
16,149 
2,937 
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EFTAAPAY LIMITED Notes to the Accounts for the year ended 31 December 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
11,888 Ordinary shares of £0.01 each
118.88 
111.10 
Shares issued during the period:
778 Ordinary shares of £0.01 each
7.78 
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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