Company Registration No. 11283198 (England and Wales)
Stipenda Limited
Unaudited accounts
for the year ended 31 December 2025
Stipenda Limited
Unaudited accounts
Contents
Stipenda Limited
Company Information
for the year ended 31 December 2025
Company Number
11283198 (England and Wales)
Registered Office
Stipenda Ltd
Lake View House
Wilton Drive
Warwick
Warwickshire
CV34 6RG
England
Stipenda Limited
Statement of financial position
as at 31 December 2025
Intangible assets
2
21,762
Debtors
1,665,004
1,343,062
Cash at bank and in hand
222,968
174,475
Creditors: amounts falling due within one year
(1,662,596)
(1,207,168)
Net current assets
225,376
310,369
Net assets
225,462
332,215
Called up share capital
42,080
42,080
Profit and loss account
183,382
290,135
Shareholders' funds
225,462
332,215
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 director acknowledges his 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 and authorised for issue on 5 September 2026 and were signed on its behalf by
Solomon Williams
Director
Company Registration No. 11283198
Stipenda Limited
Notes to the Accounts
for the year ended 31 December 2025
Stipenda Limited is a private company, limited by shares, registered in England and Wales, registration number 11283198. The registered office is Stipenda Ltd, Lake View House, Wilton Drive, Warwick, Warwickshire, CV34 6RG, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is at 20% of cost per annum.
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:
4
Intangible fixed assets
Goodwill
At 31 December 2025
214,418
At 31 December 2025
214,416
At 31 December 2024
21,762
Intangible fixed assets represent the costs incurred by the company on the transfer of the business of several companies following a reorganisation in 2019.
Stipenda Limited
Notes to the Accounts
for the year ended 31 December 2025
5
Tangible fixed assets
Computer equipment
6
Investments
Other investments
Valuation at 1 January 2025
84
Valuation at 31 December 2025
84
Investment represents a nominal shareholding in Stipenda Employment Ltd
Amounts falling due within one year
Trade debtors
124,801
133,153
Amounts due from group undertakings etc.
1,507,916
1,167,525
Accrued income and prepayments
991
16,949
Other debtors
31,296
25,435
8
Creditors: amounts falling due within one year
2025
2024
Trade creditors
11,496
6,928
Amounts owed to group undertakings and other participating interests
1,518,842
1,046,159
Taxes and social security
(18,201)
25,631
Other creditors
8,717
20,268
Allotted, called up and fully paid:
42,080 Ordinary shares of £1 each
42,080
42,080
Stipenda Limited
Notes to the Accounts
for the year ended 31 December 2025
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).