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REGISTERED NUMBER: 10662446 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 December 2024

for

MAMMOTH ANALYTICS LIMITED

MAMMOTH ANALYTICS LIMITED (REGISTERED NUMBER: 10662446)

Contents of the Financial Statements
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MAMMOTH ANALYTICS LIMITED

Company Information
for the year ended 31 December 2024







Director: G Dudhoria





Registered office: 68 Hanbury Street
London
E1 5JL





Registered number: 10662446 (England and Wales)





Accountants: Cooper Parry Advisory Limited
Aissela
46 High Street
Esher
Surrey
KT10 9QY

MAMMOTH ANALYTICS LIMITED (REGISTERED NUMBER: 10662446)

Balance Sheet
31 December 2024

2024 2023
Notes £ £ £ £
Fixed assets
Intangible assets 4 5,475 6,763
Tangible assets 5 - -
5,475 6,763

Current assets
Debtors 6 207,408 171,032
Cash at bank 6,337 2,468
213,745 173,500
Creditors
Amounts falling due within one year 7 3,351,280 2,743,086
Net current liabilities (3,137,535 ) (2,569,586 )
Total assets less current liabilities (3,132,060 ) (2,562,823 )

Creditors
Amounts falling due after more than one
year

8

(65,545

)

(71,937

)

Provisions for liabilities (28 ) (28 )
Net liabilities (3,197,633 ) (2,634,788 )

Capital and reserves
Called up share capital 9 1 1
Retained earnings (3,197,634 ) (2,634,789 )
Shareholders' funds (3,197,633 ) (2,634,788 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

MAMMOTH ANALYTICS LIMITED (REGISTERED NUMBER: 10662446)

Balance Sheet - continued
31 December 2024


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

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 4 March 2025 and were signed by:





G Dudhoria - Director


MAMMOTH ANALYTICS LIMITED (REGISTERED NUMBER: 10662446)

Notes to the Financial Statements
for the year ended 31 December 2024


1. Statutory information

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

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is as accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed of.

There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - Straight line over 3 years

Financial instruments
Basic Financial Instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company does not have any Other Financial Instruments as covered by Section 12 of FRS102.


MAMMOTH ANALYTICS LIMITED (REGISTERED NUMBER: 10662446)

Notes to the Financial Statements - continued
for the year ended 31 December 2024


2. Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Research and development
The company qualifies to make claims under the Research and Development Expenditure Credit (RDEC) scheme. Benefits arising from successful claims under the RDEC scheme are subject to Corporation Tax. Gross benefits are therefore reflected ‘above the line’ in other income with the corresponding charge to Corporation Tax reflected in the Corporation Tax charge, or credit (if loss making). Benefits receivable from R&D claims are recognised in the reporting period in which the qualifying expenditure is incurred.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern
The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

3. Employees and directors

The average number of employees during the year was 3 (2023 - 4 ) .

MAMMOTH ANALYTICS LIMITED (REGISTERED NUMBER: 10662446)

Notes to the Financial Statements - continued
for the year ended 31 December 2024


4. Intangible fixed assets
Patents and
licences
£
Cost
At 1 January 2024
and 31 December 2024 12,886
Amortisation
At 1 January 2024 6,122
Amortisation for year 1,289
At 31 December 2024 7,411
Net book value
At 31 December 2024 5,475
At 31 December 2023 6,764

5. Tangible fixed assets
Computer
equipment
£
Cost
At 1 January 2024
and 31 December 2024 9,161
Depreciation
At 1 January 2024
and 31 December 2024 9,161
Net book value
At 31 December 2024 -
At 31 December 2023 -

6. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 44,898 48,444
Amounts owed by group undertakings 17,882 14,041
Other debtors 144,628 108,547
207,408 171,032

MAMMOTH ANALYTICS LIMITED (REGISTERED NUMBER: 10662446)

Notes to the Financial Statements - continued
for the year ended 31 December 2024


7. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 5,392 5,392
Trade creditors 34,806 26,966
Amounts owed to group undertakings 1,588,876 1,236,770
Taxation and social security 72,051 62,119
Other creditors 1,650,155 1,411,839
3,351,280 2,743,086

8. Creditors: amounts falling due after more than one year
2024 2023
£ £
Bank loans 30,662 37,054
Amounts owed to group undertakings 34,883 34,883
65,545 71,937

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
1 Ordinary £1 1 1

10. Related party disclosures

During the year, the director loaned £245,263 (2023: £145,000) to the company. At the date of the financial statements, the company owed the director £1,558,165 (2023: £1,312,902). This amount is included in other creditors. The loans are unsecured, interest free and repayable on demand.

11. Ultimate controlling party

The immediate and ultimate controlling parent is Mammoth Software Inc., a company registered in Delaware,
USA. The registered office is 541 Divisadero Street, San Francisco, CA 94117