2023-04-012024-03-312024-03-31false12166955AFLUENCR LTD2024-10-0373110iso4217:GBPxbrli:pure121669552023-04-01121669552024-03-31121669552023-04-012024-03-31121669552022-04-01121669552023-03-31121669552022-04-012023-03-3112166955bus:SmallEntities2023-04-012024-03-3112166955bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3112166955bus:FullAccounts2023-04-012024-03-3112166955bus:PrivateLimitedCompanyLtd2023-04-012024-03-3112166955core:WithinOneYear2024-03-3112166955core:AfterOneYear2024-03-3112166955core:WithinOneYear2023-03-3112166955core:AfterOneYear2023-03-3112166955core:ShareCapital2024-03-3112166955core:SharePremium2024-03-3112166955core:RevaluationReserve2024-03-3112166955core:OtherReservesSubtotal2024-03-3112166955core:RetainedEarningsAccumulatedLosses2024-03-3112166955core:ShareCapital2023-03-3112166955core:SharePremium2023-03-3112166955core:RevaluationReserve2023-03-3112166955core:OtherReservesSubtotal2023-03-3112166955core:RetainedEarningsAccumulatedLosses2023-03-3112166955core:LandBuildings2024-03-3112166955core:PlantMachinery2024-03-3112166955core:Vehicles2024-03-3112166955core:FurnitureFittings2024-03-3112166955core:OfficeEquipment2024-03-3112166955core:NetGoodwill2024-03-3112166955core:IntangibleAssetsOtherThanGoodwill2024-03-3112166955core:ListedExchangeTraded2024-03-3112166955core:UnlistedNon-exchangeTraded2024-03-3112166955core: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:LandBuildings2023-04-012024-03-3112166955core:PlantMachinery2023-04-012024-03-3112166955core:Vehicles2023-04-012024-03-3112166955core:FurnitureFittings2023-04-012024-03-3112166955core:OfficeEquipment2023-04-012024-03-3112166955core:NetGoodwill2023-04-012024-03-3112166955core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112166955core:ListedExchangeTraded2023-04-012024-03-3112166955core:UnlistedNon-exchangeTraded2023-04-012024-03-3112166955core:MoreThanFiveYears2023-04-012024-03-3112166955core:Non-currentFinancialInstruments2024-03-3112166955core:Non-currentFinancialInstruments2023-03-3112166955dpl:CostSales2023-04-012024-03-3112166955dpl:DistributionCosts2023-04-012024-03-3112166955core:LandBuildings2023-04-012024-03-3112166955core:PlantMachinery2023-04-012024-03-3112166955core:Vehicles2023-04-012024-03-3112166955core:FurnitureFittings2023-04-012024-03-3112166955core:OfficeEquipment2023-04-012024-03-3112166955dpl:AdministrativeExpenses2023-04-012024-03-3112166955core:NetGoodwill2023-04-012024-03-3112166955core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112166955dpl:GroupUndertakings2023-04-012024-03-3112166955dpl:ParticipatingInterests2023-04-012024-03-3112166955dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3112166955core:ListedExchangeTraded2023-04-012024-03-3112166955dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3112166955core:UnlistedNon-exchangeTraded2023-04-012024-03-3112166955dpl: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-exchangeTraded2022-04-012023-03-3112166955core:NetGoodwill2024-03-3112166955core:IntangibleAssetsOtherThanGoodwill2024-03-3112166955core:LandBuildings2024-03-3112166955core:PlantMachinery2024-03-3112166955core:Vehicles2024-03-3112166955core:FurnitureFittings2024-03-3112166955core:OfficeEquipment2024-03-3112166955core:AfterOneYear2024-03-3112166955core:WithinOneYear2024-03-3112166955core:ListedExchangeTraded2024-03-3112166955core:UnlistedNon-exchangeTraded2024-03-3112166955core:ShareCapital2024-03-3112166955core:SharePremium2024-03-3112166955core:RevaluationReserve2024-03-3112166955core:OtherReservesSubtotal2024-03-3112166955core:RetainedEarningsAccumulatedLosses2024-03-3112166955core: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:ListedExc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AFLUENCR LTD

Registered Number
12166955
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

AFLUENCR LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,2914,902
2,2914,902
Current assets
Debtors4244,884543,596
Cash at bank and on hand20,0176,631
264,901550,227
Creditors amounts falling due within one year5(48,723)(104,666)
Net current assets (liabilities)216,178445,561
Total assets less current liabilities218,469450,463
Provisions for liabilities6(1,600)(1,600)
Net assets216,869448,863
Capital and reserves
Called up share capital22
Profit and loss account216,867448,861
Shareholders' funds216,869448,863
The financial statements were approved and authorised for issue by the Director on 3 October 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
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.
Functional and presentation currency
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.
Employee benefits
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.
Foreign currency translation
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
Current taxation
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
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.
Tangible fixed assets and depreciation
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
Financial instruments
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.
2.Average number of employees

20242023
Average number of employees during the year2019
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 234,27512,77817,053
Additions-837837
At 31 March 244,27513,61517,890
Depreciation and impairment
At 01 April 233,3688,78312,151
Charge for year9072,5413,448
At 31 March 244,27511,32415,599
Net book value
At 31 March 24-2,2912,291
At 31 March 239073,9954,902
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,5682,606
Other debtors239,949539,412
Prepayments and accrued income2,3671,578
Total244,884543,596
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,2897,498
Taxation and social security38,93391,386
Other creditors3,1791,554
Accrued liabilities and deferred income4,3224,228
Total48,723104,666
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,6001,600
Total1,6001,600
7.Related party transactions
As at 31 March 2024, the company was owed a balance of £231,564 (2023: £230,273) by MacroActive UK Limited, the parent company. The amounts are unsecured, interest-free and repayable on demand. As at 31 March 2024, the company owed a balance of £889 (2023: was owed £296,774) to MacroActive Limited, an associated company which is incorporated in New Zealand. The amounts are unsecured, interest-free and repayable on demand.