Registered number
09168668
Friendly Score UK Limited
Filleted Accounts
31 August 2025

Friendly Score UK Limited
Registered number: | 09168668
Statement of Financial Position
as at 31 August 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 330 |  |  | 412
Current assets
Debtors | 4 |  | 12,766 |  |  | 56,434
Cash at bank and in hand |  |  | 14,088 |  |  | 29,419
|  |  | 26,854 |  |  | 85,853
Creditors: amounts falling due within one year | 5 |  | (53,464) |  |  | (40,489)
Net current (liabilities)/assets |  |  |  | (26,610) |  |  | 45,364
Total assets less current liabilities |  |  |  | (26,280) |  |  | 45,776
Creditors: amounts falling due after more than one year | 6 |  |  | (15,856) |  |  | (12,932)
Net (liabilities)/assets |  |  |  | (42,136) |  |  | 32,844
Capital and reserves
Share capital |  |  |  | 207,893 |  |  | 207,893
Share premium |  |  |  | 2,359,352 |  |  | 2,359,352
Profit and loss account |  |  |  | (2,609,381) |  |  | (2,534,401)
Shareholders' funds |  |  |  | (42,136) |  |  | 32,844
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Loubna Bazine
Director
Approved by the board on 5 November 2025

Friendly Score UK Limited
Notes to the Accounts
for the year ended 31 August 2025
1 | Accounting policies
| 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
| 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 rendering services of analysing social and online data of the businesses or individuals to assess borrower risk and default probability. Turnover is recognised in the financial statements to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant & Machinery | 20% reducing balance
| Resaerch and development
| Expenditure on research activities is recognised in the profit and loss account as an expense as incurred. Expenditure on development activities may be capitalised if the product or process is technically and commercially feasible and the company intends and has the technical ability and sufficient resources to complete development, future economic benefits are probable and if the company can measure reliably the expenditure attributable to the tangible asset during its development. Development activities involve design for, construction or testing of the production of new or substantially improved products and processes. The expenditure capitalised includes the costs of materials, direct labour and an appropriate proportion of overheads and capital borrowing costs. Other development expenditure is recognised in the profit and loss account as an expense as incurred. Capitalised development costs are not treated as a realised loss for the purpose of determining the company's distributable profits as the costs meet the conditions requiring them to be treated as an asset in accordance with FRS 102 Section 18.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| Taxation
| A current tax asset is recognised in respect of a tax loss carried forward to offset against future profit. Deferred tax is not recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments as it is considered immaterial . Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
| 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 statement of income and retained earnings
| Pensions
| The company operates a pension plan for its employees. Contributions are expensed in the period to which they relate. Amounts not paid are shown as a liability on the balance sheet. The assets of the scheme are held separately from those of the company in an independently administered fund.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 September 2024 | 8,754
| At 31 August 2025 | 8,754
| Depreciation
| At 1 September 2024 | 8,342
| Charge for the year | 82
| At 31 August 2025 | 8,424
| Net book value
| At 31 August 2025 | 330
| At 31 August 2024 | 412
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 9,874 |  | 10,849
| Other debtors | 2,892 |  | 45,585
|  |  |  |  |  | 12,766 |  | 56,434
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans | 3,326 |  | 3,326
| Trade creditors | 13,349 |  | 22,149
| Taxation and social security costs | 23,264 |  | 13,207
| Other creditors | 13,525 |  | 1,807
|  |  |  |  |  | 53,464 |  | 40,489
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 9,606 |  | 12,932
7 | Related party transactions
| Friendly Score Poland is a wholly owned subsidiary of Friendly Score UK Ltd, acquired 14 March 2017. During the year, transactions between Friendly Score Poland are £17,878 (£45,911 - August 2024).
8 | Other information
| Friendly Score UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 84 Brook Street
| London
| W1K 5EH

Friendly Score UK Limited 09168668 false 2024-09-01 2025-08-31 2025-08-31 VT Final Accounts July 2024 Loubna Bazine No description of principal activity 09168668 2023-09-01 2024-08-31 09168668 core:WithinOneYear 2024-08-31 09168668 core:AfterOneYear 2024-08-31 09168668 core:ShareCapital 2024-08-31 09168668 core:SharePremium 2024-08-31 09168668 core:RetainedEarningsAccumulatedLosses 2024-08-31 09168668 2024-09-01 2025-08-31 09168668 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09168668 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09168668 bus:Director40 2024-09-01 2025-08-31 09168668 1 2024-09-01 2025-08-31 09168668 2 2024-09-01 2025-08-31 09168668 core:PlantMachinery 2024-09-01 2025-08-31 09168668 countries:England 2024-09-01 2025-08-31 09168668 bus:FRS102 2024-09-01 2025-08-31 09168668 bus:FilletedAccounts 2024-09-01 2025-08-31 09168668 2025-08-31 09168668 core:WithinOneYear 2025-08-31 09168668 core:AfterOneYear 2025-08-31 09168668 core:ShareCapital 2025-08-31 09168668 core:SharePremium 2025-08-31 09168668 core:RetainedEarningsAccumulatedLosses 2025-08-31 09168668 core:PlantMachinery 2025-08-31 09168668 2024-08-31 09168668 core:PlantMachinery 2024-08-31 iso4217:GBP xbrli:pure