Registered number
03916600
Active Consulting Ltd
Filleted Accounts
31 January 2024
Active Consulting Ltd
Registered number: 03916600
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 9,249 6,522
Current assets
Debtors 4 39,947 39,030
Cash at bank and in hand 8,182 6,132
48,129 45,162
Creditors: amounts falling due within one year 5 (38,564) (22,814)
Net current assets 9,565 22,348
Total assets less current liabilities 18,814 28,870
Creditors: amounts falling due after more than one year 6 (18,333) (28,333)
Net assets 481 537
Capital and reserves
Called up share capital 4 4
Profit and loss account 477 533
Shareholders' funds 481 537
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
N Akers
Director
Approved by the board on 29 October 2024
Active Consulting Ltd
Notes to the Accounts
for the year ended 31 January 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 10% reducing balance
Fixtures, fittings, tools and equipment 10% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2023 37,320
Additions 3,755
At 31 January 2024 41,075
Depreciation
At 1 February 2023 30,798
Charge for the year 1,028
At 31 January 2024 31,826
Net book value
At 31 January 2024 9,249
At 31 January 2023 6,522
4 Debtors 2024 2023
£ £
Trade debtors 8,468 8,030
Other debtors 31,479 31,000
39,947 39,030
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Trade creditors 26,245 1,076
Taxation and social security costs 2,319 11,738
38,564 22,814
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 18,333 28,333
7 Controlling party
The company is controlled by Mr N Akers and Mrs M Akers.
8 Other information
Active Consulting Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Highfields
South Grove Drive
Hoyland
Barnsley
S74 9DY
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