1 January 2024 false No description of principal activity Taxfiler 2024.6 05497962business:PrivateLimitedCompanyLtd2024-01-012024-12-31 054979622023-12-31 054979622024-01-012024-12-31 05497962business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 05497962business:FilletedAccounts2024-01-012024-12-31 054979622024-12-31 05497962business:Director12024-01-012024-12-31 05497962business:Director22024-01-012024-12-31 05497962business:RegisteredOffice2024-01-012024-12-31 054979622023-12-31 05497962core:WithinOneYear2024-12-31 05497962core:WithinOneYear2023-12-31 05497962core:AfterOneYear2024-12-31 05497962core:AfterOneYear2023-12-31 05497962core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 05497962core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 05497962core:SharePremiumcore:PreviouslyStatedAmount2024-12-31 05497962core:SharePremiumcore:PreviouslyStatedAmount2023-12-31 05497962core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 05497962core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 05497962core:PreviouslyStatedAmount2024-12-31 05497962core:PreviouslyStatedAmount2023-12-31 05497962business:SmallEntities2024-01-012024-12-31 05497962countries:EnglandWales2024-01-012024-12-31 05497962core:PlantMachinery2024-01-012024-12-31 05497962core:ComputerEquipment2024-01-012024-12-31 05497962core:IntangibleAssetsOtherThanGoodwill2023-12-31 05497962core:IntangibleAssetsOtherThanGoodwill2024-12-31 05497962core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-31 05497962core:PlantMachinery2023-12-31 05497962core:ComputerEquipment2023-12-31 05497962core:PlantMachinery2024-12-31 05497962core:ComputerEquipment2024-12-31 054979622023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 05497962 (England and Wales)
ARTICULATE COMMUNICATIONS AGENCY LTD Unaudited accounts for the year ended 31 December 2024
ARTICULATE COMMUNICATIONS AGENCY LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ARTICULATE COMMUNICATIONS AGENCY LTD Company Information for the year ended 31 December 2024
Directors
Igor Galkin Daniil Khodurskiy
Company Number
05497962 (England and Wales)
Registered Office
45 FRITH STREET LONDON W1D 4SD ENGLAND
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ARTICULATE COMMUNICATIONS AGENCY LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
294 
327 
Tangible assets
5
5,593 
7,458 
5,887 
7,785 
Current assets
Inventories
19,536 
5,754 
Debtors
6
2,498 
2,088 
Cash at bank and in hand
5,557 
13,830 
27,591 
21,672 
Creditors: amounts falling due within one year
7
(1,093,340)
(1,019,234)
Net current liabilities
(1,065,749)
(997,562)
Total assets less current liabilities
(1,059,862)
(989,777)
Creditors: amounts falling due after more than one year
8
(9,747)
(14,958)
Net liabilities
(1,069,609)
(1,004,735)
Capital and reserves
Called up share capital
387 
336 
Share premium
722,957 
608,819 
Profit and loss account
(1,792,953)
(1,613,890)
Shareholders' funds
(1,069,609)
(1,004,735)
For the year ending 31 December 2024 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2025 and were signed on its behalf by
Igor Galkin Director Company Registration No. 05497962
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ARTICULATE COMMUNICATIONS AGENCY LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
ARTICULATE COMMUNICATIONS AGENCY LTD is a private company, limited by shares, registered in England and Wales, registration number 05497962. The registered office is 45 FRITH STREET, LONDON, W1D 4SD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% RBM
Computer equipment
25% RBM
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
5,484 
At 31 December 2024
5,484 
Amortisation
At 1 January 2024
5,157 
Charge for the year
33 
At 31 December 2024
5,190 
Net book value
At 31 December 2024
294 
At 31 December 2023
327 
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ARTICULATE COMMUNICATIONS AGENCY LTD Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
12,232 
4,205 
16,437 
At 31 December 2024
12,232 
4,205 
16,437 
Depreciation
At 1 January 2024
8,804 
175 
8,979 
Charge for the year
857 
1,008 
1,865 
At 31 December 2024
9,661 
1,183 
10,844 
Net book value
At 31 December 2024
2,571 
3,022 
5,593 
At 31 December 2023
3,428 
4,030 
7,458 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
(1,523)
1,806 
Accrued income and prepayments
4,021 
282 
2,498 
2,088 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
15,082 
4,893 
Trade creditors
23,829 
27,074 
Amounts owed to group undertakings and other participating interests
996,208 
929,712 
Taxes and social security
25,655 
7,524 
Other creditors
3,308 
12,503 
Loans from directors
23,692 
24,371 
Accruals
5,566 
13,157 
1,093,340 
1,019,234 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
9,747 
14,958 
9
Average number of employees
During the year the average number of employees was 9 (2023: 9).
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