7 false false false false false false false false false false true false false false false false false No description of principal activity 2023-12-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 13750177 2023-12-01 2024-12-31 13750177 2024-12-31 13750177 2023-11-30 13750177 2022-12-01 2023-11-30 13750177 2023-11-30 13750177 2022-11-30 13750177 core:FurnitureFittings 2023-12-01 2024-12-31 13750177 bus:Director1 2023-12-01 2024-12-31 13750177 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-30 13750177 core:PatentsTrademarksLicencesConcessionsSimilar 2023-11-30 13750177 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 13750177 core:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 13750177 core:FurnitureFittings 2023-11-30 13750177 core:FurnitureFittings 2024-12-31 13750177 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-01 2024-12-31 13750177 core:PatentsTrademarksLicencesConcessionsSimilar 2023-12-01 2024-12-31 13750177 core:WithinOneYear 2024-12-31 13750177 core:WithinOneYear 2023-11-30 13750177 core:ShareCapital 2024-12-31 13750177 core:ShareCapital 2023-11-30 13750177 core:RetainedEarningsAccumulatedLosses 2024-12-31 13750177 core:RetainedEarningsAccumulatedLosses 2023-11-30 13750177 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-30 13750177 core:PatentsTrademarksLicencesConcessionsSimilar 2023-11-30 13750177 core:FurnitureFittings 2023-11-30 13750177 bus:SmallEntities 2023-12-01 2024-12-31 13750177 bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-12-31 13750177 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-12-31 13750177 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-12-31 13750177 bus:FullAccounts 2023-12-01 2024-12-31
COMPANY REGISTRATION NUMBER: 13750177
Analitika One Limited
Filleted Unaudited Financial Statements
31 December 2024
Analitika One Limited
Statement of Financial Position
31 December 2024
31 Dec 24
30 Nov 23
Note
£
£
Fixed assets
Intangible assets
5
560,585
277,155
Tangible assets
6
8,218
8,900
---------
---------
568,803
286,055
Current assets
Debtors
7
157,733
11,906
Cash at bank and in hand
106,558
445,555
---------
---------
264,291
457,461
Creditors: amounts falling due within one year
8
857,342
756,785
---------
---------
Net current liabilities
593,051
299,324
---------
---------
Total assets less current liabilities
( 24,248)
( 13,269)
--------
--------
Net liabilities
( 24,248)
( 13,269)
--------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 24,348)
( 13,369)
--------
--------
Shareholders deficit
( 24,248)
( 13,269)
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Analitika One Limited
Statement of Financial Position (continued)
31 December 2024
These financial statements were approved by the board of directors and authorised for issue on 18 August 2025 , and are signed on behalf of the board by:
Ms N S Shachkova
Director
Company registration number: 13750177
Analitika One Limited
Notes to the Financial Statements
Period from 1 December 2023 to 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite 1, First Floor, 1 Duchess Street, London, W1W 6AN, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The director has considered the current and future cash requirements of the company and considers it appropriate to prepare the accounts on a going concern basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Patents, trademarks and licences
-
10 years
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Office equipment
-
10% straight line
Computer equipment
-
33% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 7 (2023: 5 ).
5. Intangible assets
Website development costs
Patents, trademarks and licences
Total
£
£
£
Cost
At 1 December 2023
272,213
5,396
277,609
Additions
Additions
283,479
591
284,070
---------
-------
---------
At 31 December 2024
555,692
5,987
561,679
---------
-------
---------
Amortisation
At 1 December 2023
454
454
Charge for the period
640
640
---------
-------
---------
At 31 December 2024
1,094
1,094
---------
-------
---------
Carrying amount
At 31 December 2024
555,692
4,893
560,585
---------
-------
---------
At 30 November 2023
272,213
4,942
277,155
---------
-------
---------
6. Tangible assets
Office equipment
Computer equipment
Total
£
£
£
Cost
At 1 December 2023
405
10,793
11,198
Additions
4,694
4,694
----
--------
--------
At 31 December 2024
405
15,487
15,892
----
--------
--------
Depreciation
At 1 December 2023
48
2,250
2,298
Charge for the period
44
5,332
5,376
----
--------
--------
At 31 December 2024
92
7,582
7,674
----
--------
--------
Carrying amount
At 31 December 2024
313
7,905
8,218
----
--------
--------
At 30 November 2023
357
8,543
8,900
----
--------
--------
7. Debtors
31 Dec 24
30 Nov 23
£
£
Other debtors
157,733
11,906
---------
--------
8. Creditors: amounts falling due within one year
31 Dec 24
30 Nov 23
£
£
Trade creditors
3,762
3,837
Social security and other taxes
14,956
40,477
Other creditors
838,624
712,471
---------
---------
857,342
756,785
---------
---------
9. Related party transactions
Included in other debtors is an amount of £8,000 (2023: Nil) owed from Wimpole 101 Limited, a company related by virtue of common directorship.