REGISTERED NUMBER: SC441613 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Enrolpay Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G A Thomson

REGISTERED OFFICE:

Bellisle Farm

Kilmarnock

Ayrshire

KA1 5JF

REGISTERED NUMBER:

SC441613 (Scotland)

ACCOUNTANTS:

McMillan Bain & Company

27 High Park Avenue

Stranraer

Dumfries & Galloway

DG9 0DE

FIXED ASSETS

Intangible assets

4

214,448

271,673

Tangible assets

5

100,350

85,724

314,798

357,397

CURRENT ASSETS

Debtors

241,668

94,985

Cash at bank and in hand

1,515

3,458

243,183

98,443

CREDITORS

Amounts falling due within one year

65,993

102,439

NET CURRENT ASSETS/(LIABILITIES)

177,190

(3,996

)

TOTAL ASSETS LESS CURRENT LIABILITIES

491,988

353,401

CREDITORS

Amounts falling due after more than one year

92,939

82,606

NET ASSETS

399,049

270,795

CAPITAL AND RESERVES

Called up share capital

6

100

100

Share premium

9,980

9,980

Retained earnings

388,969

260,715

SHAREHOLDER FUNDS

399,049

270,795

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 August 2026 and were signed by:

G A Thomson - Director

1.	STATUTORY INFORMATION

Enrolpay Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

461,821

AMORTISATION

At 1 January 2025

190,148

Amortisation for year

57,225

At 31 December 2025

247,373

NET BOOK VALUE

At 31 December 2025

214,448

At 31 December 2024

271,673

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

128,990

Additions

48,998

At 31 December 2025

177,988

DEPRECIATION

At 1 January 2025

43,266

Charge for year

34,372

At 31 December 2025

77,638

NET BOOK VALUE

At 31 December 2025

100,350

At 31 December 2024

85,724

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 January 2025

and 31 December 2025

101,350

DEPRECIATION

At 1 January 2025

25,338

Charge for year

19,003

At 31 December 2025

44,341

NET BOOK VALUE

At 31 December 2025

57,009

At 31 December 2024

76,012

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

80

Ordinary Shares

£1

80

80

20

B Ordinary Shares

£1

20

20

100

100