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Registration number: 15576733

Applied Credit Limited

Filleted Financial Statements

for the Period from 19 March 2024 to 31 December 2024

 

Applied Credit Limited

Contents

Balance Sheet

1

Notes to the Financial Statements

2 to 5

 

Applied Credit Limited

(Registration number: 15576733)
Balance Sheet as at 31 December 2024

Note

31 December
2024
£

       

Current assets

   

Debtors

4

 

200

Creditors: Amounts falling due within one year

5

 

(816,158)

Net liabilities

   

(815,958)

Capital and reserves

   

Called up share capital

6

1,000

 

Retained earnings

(816,958)

 

Shareholders' deficit

   

(815,958)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:
 

.........................................
H W Smith
Director

 

Applied Credit Limited

Notes to the Financial Statements for the Period from 19 March 2024 to 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unity House
2 Station Court
Station Road
Guiseley
LS20 8EY

The principal place of business is:
Level 6
68 King William Street
London
EC4N 7HR

These financial statements were authorised for issue by the Board on 29 September 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' including the disclosure and presentation requirements of Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pound sterling.

Going concern

At the period end the company has net liabilities of £815,958. The company is dependent upon the continued support of its parent undertaking. On the basis that the parent undertaking has indicated that this support will continue, the directors have prepared the accounts on a going concern basis.

 

Applied Credit Limited

Notes to the Financial Statements for the Period from 19 March 2024 to 31 December 2024

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 29 September 2025 was Jane Lowden, who signed for and on behalf of F. W. Smith, Riches & Co..

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when the amount of revenue can be measured reliably and it is probable that future economic benefits will flow to the entity.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

Applied Credit Limited

Notes to the Financial Statements for the Period from 19 March 2024 to 31 December 2024

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

 

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3.

4

Debtors

Current

31 December
2024
£

Other debtors

200

 

200

 

Applied Credit Limited

Notes to the Financial Statements for the Period from 19 March 2024 to 31 December 2024

5

Creditors

Creditors: amounts falling due within one year

31 December
2024
£

Due within one year

Amounts owed to group undertakings

617,070

Taxation and social security

47,386

Accruals and deferred income

151,702

816,158

6

Share capital

Allotted, called up and not fully paid shares

31 December
2024

No.

£

Ordinary A shares of £0.01 each

80,000

800.00

Ordinary B shares of £0.01 each

20,000

200.00

100,000

1,000

7

Related party transactions

Expenditure with and payables to related parties

2024

Parent
£

Settlement of liabilities

665,256

Amounts payable to related party

617,070

Parent Comapny

The parent company of the smallest group to which the entity belongs, that prepares consolidated accounts is United Risk Holdings LLC. Their registered address is Corporation Trust Centre 1209 Orange St, Wilmington, New Castle, DE, 19801.