Affectiva Uk Ltd - Accounts

	Registered number
	13817343

	Affectiva Uk Ltd
	Unaudited Accounts
	for the year ended
	31 December 2024

Affectiva Uk Ltd Balance Sheet as at 31 December 2024
	Notes		2024 £		2023 £
Current assets
Cash at bank and in hand		17,098		14,738
Prepayments and accrued income:		2,585		0

Creditors: amounts falling due within one year	5	(22,123)		(21,241)

Net current assets / (liabilities)			(1,298,428)		(699,310)

Total assets less current liabilities			(1,298,428)		(699,310)

Provisions for liabilities			(0)		(0)

Accruals and deferred income			(3,581)		(0)

Total net assets (liabilities)			50,826		31,761

Capital and reserves
Called up share capital	7		100		100
Profit and loss account			50,726		31,661
Shareholders' funds			50,826		31,761

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 December 2024 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mr G Page

Director

Approved by the board on 26 September 2025

Company Number: 13817343 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

The Priory Stomp Road
Burnham
Bucks
SL1 7LW
England

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. In reaching this conclusion the director has considered the support available to the company from its parent undertaking, SmartEye AB, which has provided written confirmation of their willingness to provide continued financial support to the company for the foreseeable future. Thus, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Going concern basis

At the time of approving the financial statements, the director has a reasonable expectation
that the company has adequate resources to continue in operational existence for the
foreseeable future. In reaching this conclusion the director has considered the support
available to the company from its parent undertaking, SmartEye AB, which has provided
written confirmation of their willingness to provide continued financial support to the company
for the foreseeable future. Thus, the director continues to adopt the going concern basis of
accounting in preparing the financial statements.

	Revenue recognition
	Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue of the Company arises principally from charges to its parent company for the provision of marketing and sales services in the UK to promote the products and services of the worldwide group

Revenue recognition

Revenue is recognised to the extent that it is probable that the economic benefits will flow to
the Company and the revenue can be reliably measured. Revenue is measured as the fair
value of the consideration received or receivable, excluding discounts, rebates, value added
tax and other sales taxes.
Revenue of the Company arises principally from charges to its parent company for the
provision of marketing and sales services in the UK to promote the products and services of
the worldwide group

	Foreign currencies
	Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

Foreign currencies

Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

	Pensions
	The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Pensions

The Company operates a defined contribution plan for its employees. A defined contribution
plan is a pension plan under which the Company pays fixed contributions into a separate
entity. Once the contributions have been paid the Company has no further payment
obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts
not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are
held separately from the Company in independently administered funds.

	Financial instruments
	The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

	Other accounting policies
	Cash and cash equivalents Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Taxation
	2024	2023
	£	£
UK Corporation Tax	6,074	4,772
Tax on profit/(loss) on ordinary activities	6,074	4,772

Employees
	2024	2023
Average number of employees during the period	3	2

Debtors
	2024	2023
	£	£
Amounts owed by group undertakings and participating interests	(1,298,338)	(694,500)
Other debtors	2,350	1,693
	(1,295,988)	(692,807)
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors: amounts falling due within one year
	2024	2023
	£	£
Taxation & social security	22,123	17,846
Other creditors	0	3,395
	22,123	21,241
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Creditors: amounts falling due after one year
	2024	2023
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	(1,352,835)	(731,071)
Other	0	0
	(1,352,835)	(731,071)

Share capital
	2024	2023
	£	£
Allotted, called up and fully paid:
100 (2023: 100) Ordinary shares of £0.00 each	0	0

	100	100

8.	Related party disclosures
	Controlling party Affectiva UK Ltd is part of a group that is headed by SmartEye AB. (the "Group"), a company incorporated in Sweden. The financial statements do not include disclosure of transactions between Affectiva UK Ltd and Group companies, as they are all 100% owned and are exempt from the requirements to disclosure such transactions under FRS102, Section 9.

9.	Other information
	Affectiva UK Ltd is a private company, limited by shares, which is incorporated in England and Wales in the United Kingdom under the Companies Act 2006. The company number and address of the registered office is given on the Company information page.