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REGISTERED NUMBER: 13751698 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2024

FOR

AUDIENCE PSYCHOMETRICS LTD

AUDIENCE PSYCHOMETRICS LTD (REGISTERED NUMBER: 13751698)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 OCTOBER 2024










Page

Company Information 1

Report of the Directors 0

Abridged Profit and Loss Account 0

Abridged Balance Sheet 2

Notes to the Financial Statements 3


AUDIENCE PSYCHOMETRICS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 OCTOBER 2024







DIRECTORS: H C Summers
R L Summers
K E Sutton
T P Sutton





SECRETARY: H C Summers





REGISTERED OFFICE: 71-75 Shelton Street Covent Garden
London
London
WC2H 9JQ





REGISTERED NUMBER: 13751698 (England and Wales)





ACCOUNTANTS: Ad Valorem Accountancy Services Limited
Chartered Certified Accountants
2 Manor Farm Court
Old Wolverton Road
Old Wolverton
Buckinghamshire
MK12 5NN

AUDIENCE PSYCHOMETRICS LTD (REGISTERED NUMBER: 13751698)

BALANCE SHEET
30 OCTOBER 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - 75,000

CURRENT ASSETS
Debtors 5 28,216 848,019
Cash at bank 79,919 101,349
108,135 949,368
CREDITORS
Amounts falling due within one year 6 61,101 856,048
NET CURRENT ASSETS 47,034 93,320
TOTAL ASSETS LESS CURRENT
LIABILITIES

47,034

168,320

CAPITAL AND RESERVES
Called up share capital 7 522 522
Retained earnings 46,512 167,798
SHAREHOLDERS' FUNDS 47,034 168,320

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2025 and were signed on its behalf by:





T P Sutton - Director


AUDIENCE PSYCHOMETRICS LTD (REGISTERED NUMBER: 13751698)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 OCTOBER 2024


1. STATUTORY INFORMATION

Audience Psychometrics Ltd 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.

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 nil years.

FINANCIAL INSTRUMENTS
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

AUDIENCE PSYCHOMETRICS LTD (REGISTERED NUMBER: 13751698)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 OCTOBER 2024


2. ACCOUNTING POLICIES - continued

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

TAXATION
Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£
COST
At 31 October 2023
and 30 October 2024 150,000
AMORTISATION
At 31 October 2023 75,000
Charge for year 75,000
At 30 October 2024 150,000
NET BOOK VALUE
At 30 October 2024 -
At 30 October 2023 75,000

AUDIENCE PSYCHOMETRICS LTD (REGISTERED NUMBER: 13751698)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 OCTOBER 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 11,577 103,567
Other debtors 16,639 744,452
28,216 848,019

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors - 24,530
Taxation and social security - 20,061
Other creditors 61,101 811,457
61,101 856,048

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
51,975 Ordinary A .01 520 520
250 Ordinary B .01 2 2
522 522

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 October 2024 and 30 October 2023:

2024 2023
£ £
T P Sutton
Balance outstanding at start of year 174 174
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 174 174

R L Summers and H C Summers
Balance outstanding at start of year 348 348
Amounts repaid (348 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 348