REGISTERED NUMBER: 01979999 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

APPLIED BEHAVIOURAL RESEARCH ASSOCIATES

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr. A C Furnham

Dr. A F Furnham

REGISTERED OFFICE:

39-41 North Road

London

N7 9DP

REGISTERED NUMBER:

01979999 (England and Wales)

ACCOUNTANTS:

EKB Accountancy Services Ltd

Certified Accountants

39-41 North Road

London

N7 9DP

FIXED ASSETS

Tangible assets

4

481

641

Investment property

5

3,544,099

3,321,502

3,544,580

3,322,143

CURRENT ASSETS

Debtors

6

28,807

15,376

Investments

7

69,736

66,786

Cash at bank

100,631

181,646

199,174

263,808

CREDITORS

Amounts falling due within one year

8

69,287

39,053

NET CURRENT ASSETS

129,887

224,755

TOTAL ASSETS LESS CURRENT LIABILITIES

3,674,467

3,546,898

CREDITORS

Amounts falling due after more than one year

9

(763,880

)

(759,968

)

PROVISIONS FOR LIABILITIES

(129,047

)

(129,047

)

NET ASSETS

2,781,540

2,657,883

CAPITAL AND RESERVES

Called up share capital

300

300

Revaluation reserve

10

816,781

816,781

Retained earnings

1,964,459

1,840,802

SHAREHOLDERS' FUNDS

2,781,540

2,657,883

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

Dr. A C Furnham - Director

1.	STATUTORY INFORMATION

APPLIED BEHAVIOURAL RESEARCH ASSOCIATES LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

10,468

DEPRECIATION

At 1 April 2024

9,827

Charge for year

160

At 31 March 2025

9,987

NET BOOK VALUE

At 31 March 2025

481

At 31 March 2024

641

Included in cost of land and buildings is freehold land of £ 3,544,099 (2024 - £ 3,321,502 ) which is not depreciated.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

3,321,502

Additions

222,597

At 31 March 2025

3,544,099

NET BOOK VALUE

At 31 March 2025

3,544,099

At 31 March 2024

3,321,502

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

816,781

Cost

2,727,318

3,544,099

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

25,380

6,861

Other debtors

3,427

8,515

28,807

15,376

7.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Listed investments

69,736

66,786

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

43,863

34,066

Other creditors

25,424

4,987

69,287

39,053

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

763,880

759,968

10.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

816,781