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frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 02763281
Active Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Stedman & Co
Chartered Accountants
First Floor, Bridge House
11 Creek Road
East Molesey
Surrey
KT8 9BE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02763281
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,410 9,365
Tangible Assets 5 7,467 9,417
16,877 18,782
CURRENT ASSETS
Debtors 6 361,376 492,975
Cash at bank and in hand 347,987 302,597
709,363 795,572
Creditors: Amounts Falling Due Within One Year 7 (558,782 ) (725,488 )
NET CURRENT ASSETS (LIABILITIES) 150,581 70,084
TOTAL ASSETS LESS CURRENT LIABILITIES 167,458 88,866
NET ASSETS 167,458 88,866
CAPITAL AND RESERVES
Called up share capital 8 30,000 30,000
Profit and Loss Account 137,458 58,866
SHAREHOLDERS' FUNDS 167,458 88,866
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Bray
Director
Mrs Lindsay Bray
Director
22/12/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Active Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02763281 . The registered office is Active House, 51 Wolsey Road, Esher, Surrey, KT10 8NT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software development costs. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Fully written down
Plant & Machinery 25% of written down value
Fixtures & Fittings 25% of written down value
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 9)
9 9
4. Intangible Assets
Other
£
Cost
As at 1 April 2022 14,883
Additions 4,750
As at 31 March 2023 19,633
Amortisation
As at 1 April 2022 5,518
Provided during the period 4,705
As at 31 March 2023 10,223
Net Book Value
As at 31 March 2023 9,410
As at 1 April 2022 9,365
software development costs
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2022 27,845 135,180 163,025
Additions - 539 539
As at 31 March 2023 27,845 135,719 163,564
Depreciation
As at 1 April 2022 27,845 125,763 153,608
Provided during the period - 2,489 2,489
As at 31 March 2023 27,845 128,252 156,097
Net Book Value
As at 31 March 2023 - 7,467 7,467
As at 1 April 2022 - 9,417 9,417
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 244,680 278,257
Prepayments and accrued income 116,696 214,635
Other debtors - 83
361,376 492,975
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 60,778 72,724
Corporation tax 5,403 -
Other taxes and social security 6,668 9,607
VAT 69,411 58,014
Other creditors 50,233 52,866
Accruals and deferred income 320,924 482,546
Directors' loan accounts 45,365 49,731
558,782 725,488
Page 5
Page 6
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 30,000 30,000
Page 6