PAYS INTERNATIONAL LIMITED

Company Registration Number
06907402
(England and Wales)

Private limited company limited by shares
Registered office: 112 Hazelwood Drive, St. Albans, AL4 0UZ, England

Audit Exempt Micro-Entity Accounts (AMENDED)

For the Year Ended 31 May 2025

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

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PAYS INTERNATIONAL LIMITED

Contents

Balance Sheet 3
Statement of Compliance 4
Notes to the Financial Statements 5-7
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PAYS INTERNATIONAL LIMITED

Balance sheet

As at 31 May 2025

2025
£
2024
£
Called up share capital not paid 2 2
 
Fixed assets 140 140
 
Current assets 0 5,723
Creditors: amounts falling due within one year (1,160) 0
Net current assets (liabilities) (1,160) 5,723
Total assets less current liabilities (1,018) 5,865
 
Total net assets (liabilities) (1,018) 5,865
 
Capital and reserves (1,018) 5,865
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PAYS INTERNATIONAL LIMITED

Balance sheet continued

For the year ending 31 May 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 29 October 2026.

STEIN, Gerald Robert Heywood
Director

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PAYS INTERNATIONAL LIMITED

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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PAYS INTERNATIONAL LIMITED

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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PAYS INTERNATIONAL LIMITED

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 1

4. Off-balance sheet arrangements

The company had no off-balance sheet arrangements during the year.

5. Advances, credit and guarantees granted to directors

No advances or credit were granted to, and no guarantees were entered into on behalf of, the directors during the year.

6. Financial commitments, guarantees and contingencies

The company had no financial commitments, guarantees or contingencies that are not included in the balance sheet.

7

Revised Accounts Statement

These revised accounts replace the accounts previously filed for the period ended 31 May 2025.

These accounts are now the statutory accounts for the period.

These accounts have been prepared as at 12 February 2026, the date of the original accounts.

Respects in which the previously filed accounts did not comply with the Companies Act 2006:
The original accounts did not correctly classify payments made to the director during the year. Payments of £5,500 were director remuneration, and business expenses paid personally by the director were not correctly reflected. As a result, staff costs, the loss for the year, creditors and net assets were misstated.

Significant amendments made:
Director remuneration of £5,500 has been recognised as staff costs. Other business expenses are £1,333. The corrected loss for the year is £6,833. Creditors due within one year are £1,160 and total net liabilities are £1,018. The comparative figures for the year ended 31 May 2024 are unchanged.

Date of approval of revision: 29 October 2026