2022-04-012023-03-312023-03-31false12166955AFLUENCR LTD2024-01-1573110iso4217:GBPxbrli:pure121669552022-04-01121669552023-03-31121669552022-04-012023-03-31121669552021-01-01121669552022-03-31121669552021-01-012022-03-3112166955bus:SmallEntities2022-04-012023-03-3112166955bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3112166955bus:FullAccounts2022-04-012023-03-3112166955bus:PrivateLimitedCompanyLtd2022-04-012023-03-3112166955core:WithinOneYear2023-03-3112166955core:AfterOneYear2023-03-3112166955core:WithinOneYear2022-03-3112166955core:AfterOneYear2022-03-3112166955core:ShareCapital2023-03-3112166955core:SharePremium2023-03-3112166955core:RevaluationReserve2023-03-3112166955core:OtherReservesSubtotal2023-03-3112166955core:RetainedEarningsAccumulatedLosses2023-03-3112166955core:ShareCapital2022-03-3112166955core:SharePremium2022-03-3112166955core:RevaluationReserve2022-03-3112166955core:OtherReservesSubtotal2022-03-3112166955core:RetainedEarningsAccumulatedLosses2022-03-3112166955core:LandBuildings2023-03-3112166955core:PlantMachinery2023-03-3112166955core:Vehicles2023-03-3112166955core:FurnitureFittings2023-03-3112166955core:OfficeEquipment2023-03-3112166955core:NetGoodwill2023-03-3112166955core:IntangibleAssetsOtherThanGoodwill2023-03-3112166955core:ListedExchangeTraded2023-03-3112166955core:UnlistedNon-exchangeTraded2023-03-3112166955core:LandBuildings2022-03-3112166955core:PlantMachinery2022-03-3112166955core:Vehicles2022-03-3112166955core:FurnitureFittings2022-03-3112166955core:OfficeEquipment2022-03-3112166955core:NetGoodwill2022-03-3112166955core:IntangibleAssetsOtherThanGoodwill2022-03-3112166955core:ListedExchangeTraded2022-03-3112166955core:UnlistedNon-exchangeTraded2022-03-3112166955core:LandBuildings2022-04-012023-03-3112166955core:PlantMachinery2022-04-012023-03-3112166955core:Vehicles2022-04-012023-03-3112166955core:FurnitureFittings2022-04-012023-03-3112166955core:OfficeEquipment2022-04-012023-03-3112166955core:NetGoodwill2022-04-012023-03-3112166955core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112166955core:ListedExchangeTraded2022-04-012023-03-3112166955core:UnlistedNon-exchangeTraded2022-04-012023-03-3112166955core:MoreThanFiveYears2022-04-012023-03-3112166955core:Non-currentFinancialInstruments2023-03-3112166955core:Non-currentFinancialInstruments2022-03-3112166955dpl:CostSales2022-04-012023-03-3112166955dpl:DistributionCosts2022-04-012023-03-3112166955core:LandBuildings2022-04-012023-03-3112166955core:PlantMachinery2022-04-012023-03-3112166955core:Vehicles2022-04-012023-03-3112166955core:FurnitureFittings2022-04-012023-03-3112166955core:OfficeEquipment2022-04-012023-03-3112166955dpl:AdministrativeExpenses2022-04-012023-03-3112166955core:NetGoodwill2022-04-012023-03-3112166955core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112166955dpl:GroupUndertakings2022-04-012023-03-3112166955dpl:ParticipatingInterests2022-04-012023-03-3112166955dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112166955core:ListedExchangeTraded2022-04-012023-03-3112166955dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112166955core:UnlistedNon-exchangeTraded2022-04-012023-03-3112166955dpl:CostSales2021-01-012022-03-3112166955dpl:DistributionCosts2021-01-012022-03-3112166955core:LandBuildings2021-01-012022-03-3112166955core:PlantMachinery2021-01-012022-03-3112166955core:Vehicles2021-01-012022-03-3112166955core:FurnitureFittings2021-01-012022-03-3112166955core:OfficeEquipment2021-01-012022-03-3112166955dpl:AdministrativeExpenses2021-01-012022-03-3112166955core:NetGoodwill2021-01-012022-03-3112166955core:IntangibleAssetsOtherThanGoodwill2021-01-012022-03-3112166955dpl:GroupUndertakings2021-01-012022-03-3112166955dpl:ParticipatingInterests2021-01-012022-03-3112166955dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012022-03-3112166955core:ListedExchangeTraded2021-01-012022-03-3112166955dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012022-03-3112166955core:UnlistedNon-exchangeTraded2021-01-012022-03-3112166955core:NetGoodwill2023-03-3112166955core:IntangibleAssetsOtherThanGoodwill2023-03-3112166955core:LandBuildings2023-03-3112166955core:PlantMachinery2023-03-3112166955core:Vehicles2023-03-3112166955core:FurnitureFittings2023-03-3112166955core:OfficeEquipment2023-03-3112166955core:AfterOneYear2023-03-3112166955core:WithinOneYear2023-03-3112166955core:ListedExchangeTraded2023-03-3112166955core:UnlistedNon-exchangeTraded2023-03-3112166955core:ShareCapital2023-03-3112166955core:SharePremium2023-03-3112166955core:RevaluationReserve2023-03-3112166955core:OtherReservesSubtotal2023-03-3112166955core:RetainedEarningsAccumulatedLosses2023-03-3112166955core:NetGoodwill2022-03-3112166955core:IntangibleAssetsOtherThanGoodwill2022-03-3112166955core:LandBuildings2022-03-3112166955core:PlantMachinery2022-03-3112166955core:Vehicles2022-03-3112166955core:FurnitureFittings2022-03-3112166955core:OfficeEquipment2022-03-3112166955core:AfterOneYear2022-03-3112166955core:WithinOneYear2022-03-3112166955core:ListedExc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AFLUENCR LTD

Registered Number
12166955
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

AFLUENCR LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

MANGER, Gareth David

Registered Address

Tec Marina
Terra Nova Way
Penarth
CF64 1SA

Registered Number

12166955 (England and Wales)
AFLUENCR LTD
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets64,9028,627
4,9028,627
Current assets
Debtors8543,596457,581
Cash at bank and on hand6,63128,519
550,227486,100
Creditors amounts falling due within one year9(104,666)(109,061)
Net current assets (liabilities)445,561377,039
Total assets less current liabilities450,463385,666
Provisions for liabilities10(1,600)(1,600)
Net assets448,863384,066
Capital and reserves
Called up share capital22
Profit and loss account448,861384,064
Shareholders' funds448,863384,066
The financial statements were approved and authorised for issue by the Director on 15 January 2024, and are signed on its behalf by:
MANGER, Gareth David
Director
Registered Company No. 12166955
AFLUENCR LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-3
Vehicles20-
Office Equipment-3
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Employee benefits policy
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Valuation of financial instruments policy
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
5.Employee information

20232022
Average number of employees during the year1913
6.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 224,27511,32515,600
Additions-1,4531,453
At 31 March 234,27512,77817,053
Depreciation and impairment
At 01 April 221,9435,0306,973
Charge for year1,4253,7535,178
At 31 March 233,3688,78312,151
Net book value
At 31 March 239073,9954,902
At 31 March 222,3326,2958,627
7.Description of nature of transactions and balances with related parties
As at 31 March 2023, the company was owed a balance of £230,273 (2022: £202,879) by MacroActive UK Limited, the parent company. The amounts are unsecured, interest-free and repayable on demand. As at 31 March 2023, the company was owed a balance of £296,774 (2022: £223,087) by MacroActive Limited, an associated company which is incorporated in New Zealand. The amounts are unsecured, interest-free and repayable on demand. As at 31 March 2023, the company was owed a balance of £nil (2022: £27,394) from Mr G Manger, the director. The amounts are unsecured, interest-free and repayable on demand.
8.Debtors

2023

2022

££
Trade debtors / trade receivables2,6061,560
Other debtors539,412454,020
Prepayments and accrued income1,5782,001
Total543,596457,581
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables7,4981,999
Taxation and social security91,38698,411
Other creditors1,5546,152
Accrued liabilities and deferred income4,2282,499
Total104,666109,061
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,6001,600
Total1,6001,600