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Registration number: 04138993

Moneypenny English Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

Moneypenny English Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Moneypenny English Limited

(Registration number: 04138993)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors | 4 | 218,830 | 161,472
Cash at bank and in hand |  | 7,413 | 75,849
|  | 226,243 | 237,321
Creditors: Amounts falling due within one year | 5 | (12,544) | (15,247)
Net assets |  | 213,699 | 222,074
Capital and reserves |  |  |
Called up share capital | 6 | 212 | 212
Profit and loss account |  | 213,487 | 221,862
Shareholders' funds |  | 213,699 | 222,074

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 July 2026 and signed on its behalf by:

......................................... P R English Director

Moneypenny English Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C/o Sterlings Ltd Lawford House
Albert Place
London
N3 1QA
England

These financial statements were authorised for issue by the Board on 3 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Moneypenny English Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 4).

Moneypenny English Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 218,830 | 161,128
Other debtors | - | 344
| 218,830 | 161,472

5 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Accruals and deferred income | 5,752 | 7,691
Other creditors | 6,792 | 7,556
| 12,544 | 15,247

Moneypenny English Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 212 | 212 | 212 | 212

7 | Related party transactions

Included within other creditors is the total amount of £6,791 (2025: £7,556) due to the director of the company. The loan is provided interest free and is unsecured. There are no formal terms and conditions regarding repayment of the loan.
Dividends totalling £1,039 (2025: £3,000) were paid in the year in respect of shares held by the company's directors.