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AFTERNOONIFY LTD

Registered Number
09874412
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

AFTERNOONIFY LTD
Company Information
for the period from 1 November 2023 to 31 December 2024

Directors | AWAN, Aaron
| BRIGDEN, James Robert
| COX, Malcolm Allan
| MATTHEWS, Alexander Denton
| QUICK, Thomas James

Registered Address | 18 Worley Road
| St. Albans
| AL3 5NS

Registered Number | 09874412 (England and Wales)

AFTERNOONIFY LTD
Balance Sheet as at
31 December 2024

| Notes | 31 Dec 2024 |  | 31 Oct 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 9,585 |  |  |  | 3,051
|  |  |  | 9,585 |  |  |  | 3,051
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 431,025 |  |  |  | 218,994 |  |
Cash at bank and on hand |  | 183,154 |  |  |  | 270,335 |  |
|  | 614,179 |  |  |  | 489,329 |  |
Creditors amounts falling due within one year | 6 | (403,035) |  |  |  | (422,152) |  |
Net current assets (liabilities) |  |  |  | 211,144 |  |  |  | 67,177
Total assets less current liabilities |  |  |  | 220,729 |  |  |  | 70,228
Creditors amounts falling due after one year | 7 |  |  | (7,572) |  |  |  | (18,087)
Net assets |  |  |  | 213,157 |  |  |  | 52,141
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 513 |  |  |  | 513
Share premium |  |  |  | 2,254,317 |  |  |  | 2,254,317
Other reserves |  |  |  | 121,755 |  |  |  | 104,097
Profit and loss account |  |  |  | (2,163,428) |  |  |  | (2,306,786)
Shareholders' funds |  |  |  | 213,157 |  |  |  | 52,141

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2025, and are signed on its behalf by:
AWAN, Aaron Director Registered Company No. 09874412

AFTERNOONIFY LTD
Notes to the Financial Statements
for the period ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| 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 from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Share-based payments
--- | ---
| The company provides share-based payment arrangements to certain employees. The grant date fair value of share-based payments awards granted to employees is recognised as an employee expense, with a corresponding increase in equity, over the period in which the employees become unconditionally entitled to the awards. The fair value of the awards granted is measured using an option pricing model, taking into account the terms and conditions upon which the awards were granted. The amount recognised as an expense is adjusted to reflect the actual number of awards for which the related service and non-market vesting conditions are expected to be met, such that the amount ultimately recognised as an expense is based on the number of awards that do meet the related service and non-market performance conditions at the vesting date.

| 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 profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Research and development
--- | ---
| All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 3

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 8 |  | 5

3. | Intangible assets
--- | ---
| Intellectual Property was written off in equal annual instalments over its estimated economic life of 5 years.

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 23 | 890 |  | 890
| At 31 December 24 | 890 |  | 890
| Amortisation and impairment
| At 01 November 23 | 890 |  | 890
| At 31 December 24 | 890 |  | 890
| Net book value
| At 31 December 24 | - |  | -
| At 31 October 23 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 23 | 3,879 |  | 3,879
| Additions | 10,724 |  | 10,724
| At 31 December 24 | 14,603 |  | 14,603
| Depreciation and impairment
| At 01 November 23 | 828 |  | 828
| Charge for year | 4,190 |  | 4,190
| At 31 December 24 | 5,018 |  | 5,018
| Net book value
| At 31 December 24 | 9,585 |  | 9,585
| At 31 October 23 | 3,051 |  | 3,051

5. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 283,724 |  | 137,325
| Other debtors | 83,501 |  | 81,669
| Prepayments and accrued income | 63,800 |  | -
| Total | 431,025 |  | 218,994

6. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 27,740 |  | 31,371
| Bank borrowings and overdrafts | 9,584 |  | 9,786
| Taxation and social security | 65,228 |  | 16,595
| Other creditors | 3,879 |  | 2,844
| Accrued liabilities and deferred income | 296,604 |  | 361,556
| Total | 403,035 |  | 422,152

7. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 7,572 |  | 18,087
| Total | 7,572 |  | 18,087

| Share Schemes 2024 2023 £ £ Outstanding as at 1 November: 9,215 9,215 Expired during the year: - - _____ _____ At 31 December 2024: 9,215 9,215 Equity-settled schemes - charges arising 2024 2023 £ £ Charges arising 17,659 50,680

8. | Related party transactions
--- | ---
| At the end of the year, there was £22,498 owing to Mercia Fund Management Limited a former Director and Shareholder for its services.

9. | Change in reporting period and impact on comparability
--- | ---
| The company has changed its year end from 31st of October to 31st of December, thus the current reporting period covers a period of 14 months.