Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-312022-06-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08383398 2022-06-01 2023-05-31 08383398 2021-06-01 2022-05-31 08383398 2023-05-31 08383398 2022-05-31 08383398 c:Director1 2022-06-01 2023-05-31 08383398 c:Director2 2022-06-01 2023-05-31 08383398 c:RegisteredOffice 2022-06-01 2023-05-31 08383398 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 08383398 d:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 08383398 d:CurrentFinancialInstruments 2023-05-31 08383398 d:CurrentFinancialInstruments 2022-05-31 08383398 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 08383398 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 08383398 d:ShareCapital 2023-05-31 08383398 d:ShareCapital 2022-05-31 08383398 d:RetainedEarningsAccumulatedLosses 2023-05-31 08383398 d:RetainedEarningsAccumulatedLosses 2022-05-31 08383398 c:OrdinaryShareClass1 2022-06-01 2023-05-31 08383398 c:OrdinaryShareClass1 2023-05-31 08383398 c:OrdinaryShareClass1 2022-05-31 08383398 c:FRS102 2022-06-01 2023-05-31 08383398 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 08383398 c:FullAccounts 2022-06-01 2023-05-31 08383398 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 08383398 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2022-06-01 2023-05-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08383398










ACTIVE MOVEMENT LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023


















 
ACTIVE MOVEMENT LIMITED
 
 
Company Information


Directors
Dr M P Loosemore 
Mr P Savage 




Registered number
08383398



Registered office
15 Nicholson Drive

Wokingham

England

RG41 1AG





 
ACTIVE MOVEMENT LIMITED
Registered number: 08383398

Balance sheet
As at 31 May 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
-
50

  
-
50

Current assets
  

Debtors: amounts falling due within one year
 5 
7,907
7,000

Cash at bank and in hand
  
57,738
96,939

  
65,645
103,939

Creditors: amounts falling due within one year
 6 
(6,698)
(26,272)

Net current assets
  
 
 
58,947
 
 
77,667

Total assets less current liabilities
  
58,947
77,717

Net assets
  
58,947
77,717


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
58,847
77,617

  
58,947
77,717


Page 1

 
ACTIVE MOVEMENT LIMITED
Registered number: 08383398
    
Balance sheet (continued)
As at 31 May 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 October 2023.




Mr P Savage
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ACTIVE MOVEMENT LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 May 2023

1.


General information

Active Movement Limited is a private company limited by share capital, incorporated in England and Wales, registration number 08383398. The address of the registered office is 15 Nicholson Drive, Wokingham, Berkshire, RG41 1AG.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
ACTIVE MOVEMENT LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 May 2023

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment. 

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.8

Creditors

Short-term creditors are measured at the transaction price. 

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and loss account.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 4

 
ACTIVE MOVEMENT LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 May 2023

4.


Intangible assets




Trademarks

£



Cost


At 1 June 2022
500



At 31 May 2023

500



Amortisation


At 1 June 2022
450


Charge for the year on owned assets
50



At 31 May 2023

500



Net book value



At 31 May 2023
-



At 31 May 2022
50




5.


Debtors

2023
2022
£
£


Trade debtors
6,000
-

Other debtors
1,907
7,000

7,907
7,000


Page 5

 
ACTIVE MOVEMENT LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 May 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
2,760

Taxation and social security
3,398
13,201

Other creditors
3,300
10,311

6,698
26,272



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



8.


Related party transactions

The directors maintain loan accounts with the company in order to provide working capital and settle expenses personally. The loan accounts were not overdrawn at any stage during the year. At 31 May 2023 the company owed the directors £850 (2022: £8,011).

 
Page 6