Applied Logic Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03295517

Applied Logic Limited

Filleted Unaudited Financial Statements

31 December 2025

Applied Logic Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Applied Logic Limited

Balance Sheet

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		86		585

Current assets

Debtors	6	157	4,178
Cash at bank and in hand		7,667	37,916
		-------	--------
		7,824	42,094

Creditors: amounts falling due within one year	7	3,715		3,664
		-------		--------
Net current assets			4,109		38,430
			-------		--------
Total assets less current liabilities			4,195		39,015

Provisions

Taxation including deferred tax	16	111
	-------	--------
Net assets	4,179	38,904
	-------	--------

Applied Logic Limited

Balance Sheet (continued)

31 December 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	2	2
Profit and loss account	4,177	38,902
	-------	--------
Shareholders funds	4,179	38,904
	-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 11 August 2026 , and are signed on behalf of the board by:

Mr P V Cornwall
Director

Company registration number: 03295517

Applied Logic Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and Machinery	-	33% straight line

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Plant and machinery
	£
Cost
At 1 January 2025	4,507
Disposals	( 873)
	-------
At 31 December 2025	3,634
	-------
Depreciation
At 1 January 2025	3,922
Charge for the year	499
Disposals	( 873)
	-------
At 31 December 2025	3,548
	-------
Carrying amount
At 31 December 2025	86
	-------
At 31 December 2024	585
	-------

6. Debtors

	2025	2024
	£	£
Other debtors	157	4,178
	----	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	212	172
Social security and other taxes	1,576	873
Other creditors	1,927	2,619
	-------	-------
	3,715	3,664
	-------	-------

8. Director's advances, credits and guarantees

The director had an interest free, repayable on demand loan during the year. At the beginning of the year the company owed him £952 and at the end of the year the company owed him £161.

9. Related party transactions

During the year the company raised sales of £30,000 (2024: £30,000) to a company controlled by a related party. These sales were made at market rate.