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Registration number: 12468220

Pluto Data Analytics Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

Pluto Data Analytics Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Pluto Data Analytics Limited

Company Information

Directors | D Nicholson JL Godfrey Henry James Alex Bracey

Registered office | Maria House 35 Millers Road Brighton BN1 5NP

Accountants | Chisnall Comer Ismail and Co Chartered AccountantsMaria House 35 Millers Road Brighton BN1 5NP

Pluto Data Analytics Limited

(Registration number: 12468220)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 21,184 | 17,221
Current assets |  |  |
Debtors | 5 | 161,679 | 74,885
Cash at bank and in hand |  | 267,381 | 102,650
|  | 429,060 | 177,535
Creditors: Amounts falling due within one year | 6 | (1,698,734) | (1,351,448)
Net current liabilities |  | (1,269,674) | (1,173,913)
Total assets less current liabilities |  | (1,248,490) | (1,156,692)
Creditors: Amounts falling due after more than one year | 6 | (200,000) | -
Net liabilities |  | (1,448,490) | (1,156,692)
Capital and reserves |  |  |
Called up share capital | 9 | 3 | 3
Retained earnings |  | (1,448,493) | (1,156,695)
Shareholders' deficit |  | (1,448,490) | (1,156,692)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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.

Pluto Data Analytics Limited

(Registration number: 12468220)
Balance Sheet as at 31 March 2025

Approved and authorised by the Board on 20 March 2026 and signed on its behalf by:

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

D Nicholson

Director

Pluto Data Analytics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

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

The address of its registered office is:
Maria House
35 Millers Road
Brighton
BN1 5NP

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

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Pluto Data Analytics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2024 - 9).

Pluto Data Analytics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 26,711 | 26,711
Additions | 12,186 | 12,186
At 31 March 2025 | 38,897 | 38,897
Depreciation
At 1 April 2024 | 9,490 | 9,490
Charge for the year | 8,223 | 8,223
At 31 March 2025 | 17,713 | 17,713
Carrying amount
At 31 March 2025 | 21,184 | 21,184
At 31 March 2024 | 17,221 | 17,221

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 4,699 | 382
Other debtors | 156,980 | 74,503
| 161,679 | 74,885

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 32,714 | 430,081
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 8 | 537,217 | 539,998
Taxation and social security |  | 27,390 | -
Accruals and deferred income |  | 1,767 | 1,380
Other creditors |  | 1,099,646 | 379,989
|  | 1,698,734 | 1,351,448

Creditors: amounts falling due after more than one year

Pluto Data Analytics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 200,000 | -

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 200,000 | -

8 | Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Contributions paid to money purchase schemes | 17,634 | 10,699

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 3 | 3 | 3 | 3