1 December 2023 v2025.55.2 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP093222112023-12-012024-11-30093222112024-11-30093222112023-11-3009322211core:WithinOneYear2024-11-3009322211core:WithinOneYear2023-11-3009322211core:AfterOneYear2024-11-3009322211core:AfterOneYear2023-11-3009322211core:ShareCapital2024-11-3009322211core:ShareCapital2023-11-3009322211core:RetainedEarningsAccumulatedLosses2024-11-3009322211core:RetainedEarningsAccumulatedLosses2023-11-3009322211bus:Director12023-12-012024-11-3009322211bus:RegisteredOffice2023-12-012024-11-3009322211core:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-12-012024-11-3009322211core:OfficeEquipment2023-12-012024-11-3009322211core:MotorVehicles2023-12-012024-11-30093222112022-12-012023-11-3009322211core:IntangibleAssetsOtherThanGoodwill2024-11-3009322211core:IntangibleAssetsOtherThanGoodwill2023-12-0109322211core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3009322211core:IntangibleAssetsOtherThanGoodwill2023-11-3009322211core:PlantMachinery2023-12-0109322211core:PlantMachinery2023-12-012024-11-3009322211core:PlantMachinery2024-11-3009322211core:PlantMachinery2023-11-300932221112023-12-012024-11-3009322211countries:EnglandWales2023-12-012024-11-3009322211bus:AuditExemptWithAccountantsReport2023-12-012024-11-3009322211bus:PrivateLimitedCompanyLtd2023-12-012024-11-3009322211bus:SmallEntities2023-12-012024-11-3009322211bus:FullAccounts2023-12-012024-11-30
Company registration number:
09322211
APPLIED INFLUENCE CONSULTING LIMITED
Unaudited Filleted Financial Statements for the year ended
30 November 2024
APPLIED INFLUENCE CONSULTING LIMITED
Report of the Accountant to the director of APPLIED INFLUENCE CONSULTING LIMITED
Year ended
30 November 2024
These financial statements have been prepared in accordance with my terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended
30 November 2024
.
I have prepared these financial statements based on the accounting records, information and explanations provided by you. I do not express any opinion on the financial statements.
On the statement of financial position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a "true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
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3 Pool View, Puseydale Farm Estate
Main Road
Shavington, Crewe
Cheshire
CW2 5DY
United Kingdom
Date:
21 August 2025
APPLIED INFLUENCE CONSULTING LIMITED
Statement of Financial Position
30 November 2024
20242023
Note££
Fixed assets    
Intangible assets 5
85,051
 
98,506
 
Tangible assets 6
28,361
 
42,195
 
113,412
 
140,701
 
Current assets    
Debtors 7
119,472
 
73,847
 
Cash at bank and in hand
29,028
 
20,983
 
148,500
 
94,830
 
Creditors: amounts falling due within one year 8
(98,792
)
(55,896
)
Net current assets
49,708
 
38,934
 
Total assets less current liabilities 163,120   179,635  
Creditors: amounts falling due after more than one year 9
(53,251
)
(72,085
)
Net assets
109,869
 
107,550
 
Capital and reserves    
Called up share capital
804
 
804
 
Profit and loss account
109,065
 
106,746
 
Shareholders funds
109,869
 
107,550
 
For the year ending
30 November 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 year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
21 August 2025
, and are signed on behalf of the board by:
Mx E Dutton
Director
Company registration number:
09322211
APPLIED INFLUENCE CONSULTING LIMITED
Notes to the Financial Statements
Year ended
30 November 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
124 City Road
,
London
,
EC1V 2NX
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

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.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, 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.

Current tax

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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount 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.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Development costs
20% straight line

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
25% Reducing Balance
Motor vehicles
25% Reducing Balance

Impairment

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.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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 and are subsequently measured as follows:
Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
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.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution pension plan

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.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Research and development

Research expenditure is written off in the period in which it is incurred.
Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met:
It is technically feasible to complete the intangible asset so that it will be available for use or sale;
There is the intention to complete the intangible asset and use or sell it;
There is the ability to use or sell the intangible asset;
The use or sale of the intangible asset will generate probable future economic benefits;
There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and
The expenditure attributable to the intangible asset during its development can be measured reliably.
Expenditure that does not meet the above criteria is expensed as incurred.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2023:
2.00
).

5 Intangible assets

Other intangible assets
£
Cost  
At
1 December 2023
and
30 November 2024
136,677
 
Amortisation  
At
1 December 2023
38,171
 
Charge
13,455
 
At
30 November 2024
51,626
 
Carrying amount  
At
30 November 2024
85,051
 
At 30 November 2023
98,506
 

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 December 2023
57,691
 
Additions
904
 
At
30 November 2024
58,595
 
Depreciation  
At
1 December 2023
15,496
 
Charge
14,738
 
At
30 November 2024
30,234
 
Carrying amount  
At
30 November 2024
28,361
 
At 30 November 2023
42,195
 

7 Debtors

20242023
££
Trade debtors
17,703
 
19,435
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
13,615
 
14,770
 
Other debtors
88,154
 
39,642
 
119,472
 
73,847
 

8 Creditors: amounts falling due within one year

20242023
££
Bank loans and overdrafts
5,874
 
5,874
 
Trade creditors
10,772
 
6,159
 
Taxation and social security
34,181
 
14,448
 
Other creditors
47,965
 
29,415
 
98,792
 
55,896
 

9 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
26,430
 
32,304
 
Other creditors
26,821
 
39,781
 
53,251
 
72,085
 

10 Director's advances, credit and guarantees

Included within other creditors is a loan from the director totalling £33,548 (2023: £14,648) on which no interest is charged. The loan is repayable in full or in part on demand.

12 Controlling party

The company is a wholly owned subsidiary of Applied Influence Group Limited, a company registered in England and Wales.