APPLIED BEHAVIOURAL SCIENCE LTD

Company Registration Number:
13574503 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

APPLIED BEHAVIOURAL SCIENCE LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

APPLIED BEHAVIOURAL SCIENCE LTD

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Current assets
Debtors:   2,972 3,216
Cash at bank and in hand: 15 2,514
Total current assets: 2,987 5,730
Creditors: amounts falling due within one year:   (5,782) (5,232)
Net current assets (liabilities): (2,795) 498
Total assets less current liabilities: (2,795) 498
Total net assets (liabilities): (2,795) 498
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (2,895) 398
Shareholders funds: (2,795) 498

The notes form part of these financial statements

APPLIED BEHAVIOURAL SCIENCE LTD

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 August 2026
and signed on behalf of the board by:

Name: Dr Ariel Sebastianos Cecchi
Status: Director

The notes form part of these financial statements

APPLIED BEHAVIOURAL SCIENCE LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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

Other accounting policies

1. Financial instruments and impairment Basic financial assets are initially recognised at transaction price and subsequently measured at amortised cost, less impairment where appropriate. 2. 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 payable or recoverable using tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

APPLIED BEHAVIOURAL SCIENCE LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

APPLIED BEHAVIOURAL SCIENCE LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Loans to directors

Name of director receiving advance or credit: Dr Ariel Sebastianos Cecchi
Description of the loan: Director's current account – general advances
£
Balance at 01 January 2025 0
Advances or credits made: 8,712
Advances or credits repaid: 3,811
Balance at 31 December 2025 4,901

The advances were interest-free, unsecured and repayable on demand. No amounts were written off or waived during the year.