Company registration number 12563269 (England and Wales)
INDUSTRIOUS EFFECT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
INDUSTRIOUS EFFECT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
INDUSTRIOUS EFFECT LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
31 December 2025
30 April 2025
Notes
£
£
£
£
Fixed assets
Investments
4
560,000
560,000
Current assets
Debtors
5
900
900
Cash at bank and in hand
100
100
1,000
1,000
Creditors: amounts falling due within one year
6
(1,500)
(600)
Net current (liabilities)/assets
(500)
400
Net assets
559,500
560,400
Capital and reserves
Called up share capital
1,000
1,000
Share premium account
560,000
560,000
Profit and loss reserves
(1,500)
(600)
Total equity
559,500
560,400

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 June 2026 and are signed on its behalf by:
Mr J E Riley
Director
Company registration number 12563269 (England and Wales)
INDUSTRIOUS EFFECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Industrious Effect Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Merus Court, Meridian Business Park, Leicester, LE19 1RJ.

1.1
Reporting period

The company's reporting period has been shortened, to align it with its subsidiary's financial year end.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

INDUSTRIOUS EFFECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Debtors and creditors with no stated interest rate and receivable or payable within one year are measured at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value which is normally the transaction price excluding transaction costs. Such assets are subsequently measured at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Derivative financial instruments are initially measured at fair value at the date on which a derivative contract is entered into and are subsequently measured at fair value through profit or loss.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Company contributions to defined contribution plans for the benefit of employee's are expensed as they become payable.

INDUSTRIOUS EFFECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2025
Number
Number
Total
0
0
4
Fixed asset investments
2025
2025
£
£
Shares in group undertakings and participating interests
560,000
560,000
5
Debtors
2025
2025
Amounts falling due within one year:
£
£
Other debtors
900
900
6
Creditors: amounts falling due within one year
2025
2025
£
£
Other creditors
1,500
600
2025-12-31 2025-05-01 false false true 09 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr J E Riley Mrs N Riley Mr Christian Thomas R Glover 12563269 2025-05-01 2025-12-31 12563269 2025-12-31 12563269 2025-04-30 12563269 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 12563269 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 12563269 core:ShareCapital 2025-12-31 12563269 core:ShareCapital 2025-04-30 12563269 core:SharePremium 2025-12-31 12563269 core:SharePremium 2025-04-30 12563269 core:RetainedEarningsAccumulatedLosses 2025-12-31 12563269 core:RetainedEarningsAccumulatedLosses 2025-04-30 12563269 bus:Director1 2025-05-01 2025-12-31 12563269 2024-05-01 2025-04-30 12563269 core:CurrentFinancialInstruments 2025-12-31 12563269 core:CurrentFinancialInstruments 2025-04-30 12563269 bus:EntityHasNeverTraded 2025-05-01 2025-12-31 12563269 bus:PrivateLimitedCompanyLtd 2025-05-01 2025-12-31 12563269 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2025-12-31 12563269 bus:FRS102 2025-05-01 2025-12-31 12563269 bus:AuditExemptWithAccountantsReport 2025-05-01 2025-12-31 12563269 bus:Director2 2025-05-01 2025-12-31 12563269 bus:Director3 2025-05-01 2025-12-31 12563269 bus:CompanySecretary1 2025-05-01 2025-12-31 12563269 bus:FullAccounts 2025-05-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP