2023-04-012024-03-312024-03-31false04136124Active Ark Limited2024-09-1285590iso4217:GBPxbrli:pure041361242023-04-01041361242024-03-31041361242023-04-012024-03-31041361242022-04-01041361242023-03-31041361242022-04-012023-03-3104136124bus:SmallEntities2023-04-012024-03-3104136124bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3104136124bus:FullAccounts2023-04-012024-03-3104136124bus:PrivateLimitedCompanyLtd2023-04-012024-03-3104136124core:WithinOneYear2024-03-3104136124core:AfterOneYear2024-03-3104136124core:WithinOneYear2023-03-3104136124core:AfterOneYear2023-03-3104136124core:ShareCapital2024-03-3104136124core:SharePremium2024-03-3104136124core:RevaluationReserve2024-03-3104136124core:OtherReservesSubtotal2024-03-3104136124core:RetainedEarningsAccumulatedLosses2024-03-3104136124core:ShareCapital2023-03-3104136124core:SharePremium2023-03-3104136124core:RevaluationReserve2023-03-3104136124core:OtherReservesSubtotal2023-03-3104136124core:RetainedEarningsAccumulatedLosses2023-03-3104136124core:LandBuildings2024-03-3104136124core:PlantMachinery2024-03-3104136124core:Vehicles2024-03-3104136124core:FurnitureFittings2024-03-3104136124core:OfficeEquipment2024-03-3104136124core:NetGoodwill2024-03-3104136124core:IntangibleAssetsOtherThanGoodwill2024-03-3104136124core:ListedExchangeTraded2024-03-3104136124core:UnlistedNon-exchangeTraded2024-03-3104136124core:LandBuildings2023-03-3104136124core:PlantMachinery2023-03-3104136124core:Vehicles2023-03-3104136124core:FurnitureFittings2023-03-3104136124core:OfficeEquipment2023-03-3104136124core:NetGoodwill2023-03-3104136124core:IntangibleAssetsOtherThanGoodwill2023-03-3104136124core:ListedExchangeTraded2023-03-3104136124core:UnlistedNon-exchangeTraded2023-03-3104136124core:LandBuildings2023-04-012024-03-3104136124core:PlantMachinery2023-04-012024-03-3104136124core:Vehicles2023-04-012024-03-3104136124core:FurnitureFittings2023-04-012024-03-3104136124core:OfficeEquipment2023-04-012024-03-3104136124core:NetGoodwill2023-04-012024-03-3104136124core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3104136124core:ListedExchangeTraded2023-04-012024-03-3104136124core:UnlistedNon-exchangeTraded2023-04-012024-03-3104136124core:MoreThanFiveYears2023-04-012024-03-3104136124core:Non-currentFinancialInstruments2024-03-3104136124core:Non-currentFinancialInstruments2023-03-3104136124dpl:CostSales2023-04-012024-03-3104136124dpl:DistributionCosts2023-04-012024-03-3104136124core:LandBuildings2023-04-012024-03-3104136124core:PlantMachinery2023-04-012024-03-3104136124core:Vehicles2023-04-012024-03-3104136124core:FurnitureFittings2023-04-012024-03-3104136124core:OfficeEquipment2023-04-012024-03-3104136124dpl:AdministrativeExpenses2023-04-012024-03-3104136124core:NetGoodwill2023-04-012024-03-3104136124core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3104136124dpl:GroupUndertakings2023-04-012024-03-3104136124dpl:ParticipatingInterests2023-04-012024-03-3104136124dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3104136124core:ListedExchangeTraded2023-04-012024-03-3104136124dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3104136124core:UnlistedNon-exchangeTraded2023-04-012024-03-3104136124dpl:CostSales2022-04-012023-03-3104136124dpl:DistributionCosts2022-04-012023-03-3104136124core:LandBuildings2022-04-012023-03-3104136124core:PlantMachinery2022-04-012023-03-3104136124core:Vehicles2022-04-012023-03-3104136124core:FurnitureFittings2022-04-012023-03-3104136124core:OfficeEquipment2022-04-012023-03-3104136124dpl:AdministrativeExpenses2022-04-012023-03-3104136124core:NetGoodwill2022-04-012023-03-3104136124core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3104136124dpl:GroupUndertakings2022-04-012023-03-3104136124dpl:ParticipatingInterests2022-04-012023-03-3104136124dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3104136124core:ListedExchangeTraded2022-04-012023-03-3104136124dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3104136124core:UnlistedNon-exchangeTraded2022-04-012023-03-3104136124core:NetGoodwill2024-03-3104136124core:IntangibleAssetsOtherThanGoodwill2024-03-3104136124core:LandBuildings2024-03-3104136124core:PlantMachinery2024-03-3104136124core:Vehicles2024-03-3104136124core:FurnitureFittings2024-03-3104136124core:OfficeEquipment2024-03-3104136124core:AfterOneYear2024-03-3104136124core:WithinOneYear2024-03-3104136124core:ListedExchangeTraded2024-03-3104136124core:UnlistedNon-exchangeTraded2024-03-3104136124core:ShareCapital2024-03-3104136124core:SharePremium2024-03-3104136124core:RevaluationReserve2024-03-3104136124core:OtherReservesSubtotal2024-03-3104136124core:RetainedEarningsAccumulatedLosses2024-03-3104136124core:NetGoodwill2023-03-3104136124core:IntangibleAssetsOtherThanGoodwill2023-03-3104136124core:LandBuildings2023-03-3104136124core:PlantMachinery2023-03-3104136124core:Vehicles2023-03-3104136124core:FurnitureFittings2023-03-3104136124core:OfficeEquipment2023-03-3104136124core:AfterOneYear2023-03-3104136124core:WithinOneYear2023-03-3104136124core:Liste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Active Ark Limited

Registered Number
04136124
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Active Ark Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Mr D Blyth

Company Secretary

Ms S Blyth

Registered Address

Unit E Baron Way
Kingmoor Business Park
Carlisle
CA6 4SJ

Registered Number

04136124 (England and Wales)
Active Ark Limited
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3638,817917,813
Investments5100100
Investment property4337,147337,147
976,0641,255,060
Current assets
Debtors6510,17179,326
Cash at bank and on hand706,792623,454
1,216,963702,780
Creditors amounts falling due within one year7(357,479)(287,955)
Net current assets (liabilities)859,484414,825
Total assets less current liabilities1,835,5481,669,885
Creditors amounts falling due after one year8-(276,157)
Provisions for liabilities9(28,500)(37,200)
Net assets1,807,0481,356,528
Capital and reserves
Called up share capital5252
Other reserves4949
Profit and loss account1,806,9471,356,427
Shareholders' funds1,807,0481,356,528
The financial statements were approved and authorised for issue by the Director on 12 September 2024, and are signed on its behalf by:
Mr D Blyth
Director
Registered Company No. 04136124
Active Ark Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
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 obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows: Land and building depreciation can be further analysed as follows: Freehold property - 2% straight line Leasehold property - 33% straight line

Reducing balance (%)Straight line (years)
Land and buildings-30
Plant and machinery25-
Fixtures and fittings15-
Vehicles25-
Office Equipment-30
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
Finance leases and hire purchase contracts
Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Financial instruments
The company 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.
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.
2.Average number of employees

20242023
Average number of employees during the year1314
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 April 23940,00142,514325,328104,90918,5391,431,291
Additions21,0505,57721,9654,9174,76858,277
Disposals(263,869)-(6,588)--(270,457)
At 31 March 24697,18248,091340,705109,82623,3071,219,111
Depreciation and impairment
At 01 April 23240,95126,687173,98757,12614,727513,478
Charge for year15,9894,65243,2277,7823,11974,769
On disposals(1,759)-(6,194)--(7,953)
At 31 March 24255,18131,339211,02064,90817,846580,294
Net book value
At 31 March 24442,00116,752129,68544,9185,461638,817
At 31 March 23699,05015,827151,34147,7833,812917,813
The net book value of land and buildings can be further analysed as follows: Leasehold property improvements - £17,020 Freehold property - £424,981
4.Investment property

£
Fair value at 01 April 23337,147
At 31 March 24337,147
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 April 23100100
At 31 March 24100100
Net book value
At 31 March 24100100
At 31 March 23100100

Notes

1Investments in group undertakings and participating interests
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables194,82016,128
Other debtors262,35811,135
Prepayments and accrued income52,99352,063
Total510,17179,326
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables26,39814,809
Amounts owed to related parties100100
Taxation and social security219,533110,661
Other creditors-79,071
Accrued liabilities and deferred income111,44883,314
Total357,479287,955
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Other creditors-276,157
Total-276,157
9.Provisions for liabilities
The provision for deferred tax is made up of £28,500 in respect of accelerated capital allowances.

2024

2023

££
Net deferred tax liability (asset)28,50037,200
Total28,50037,200
10.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £137,054 (2023 - £97,340).
11.Directors advances, credits and guarantees
On 1 April 2023 a Director owed the company £10,988. During the period the company provided further loan advances of £133,255 and the director made repayments of £133,045. On 31 March 2024 the Director owed the company £11,198. Interest of £727 was charged on this loan using the HMRC approved rate for beneficial loan arrangements. On 1 April 2023 a Director owed the company £146. During the period the company provided further loan advances of £159,608 and the director made repayments of £158,594. On 31 March 2024 the Director owed the company £1,160. Interest of £405 was charged on this loan using the HMRC approved rate for beneficial loan arrangements.
12.Related party transactions
The company was charged rent of £72,000 (2023 - £72,000) by the Active Ark pension scheme. The director of the company is one of the trustees and beneficiaries of this pension scheme. The transactions took place at arms length market value.