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REGISTERED NUMBER: 06980859 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

ACTIV FIRST LIMITED

ACTIV FIRST LIMITED (REGISTERED NUMBER: 06980859)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ACTIV FIRST LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: N F Murray
B L Murray





SECRETARY: N F Murray





REGISTERED OFFICE: Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ





REGISTERED NUMBER: 06980859 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

ACTIV FIRST LIMITED (REGISTERED NUMBER: 06980859)

BALANCE SHEET
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 66,247 77,585

CURRENT ASSETS
Debtors 5 116,482 81,117
Cash in hand 445 479
116,927 81,596
CREDITORS
Amounts falling due within one year 6 187,069 203,023
NET CURRENT LIABILITIES (70,142 ) (121,427 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,895

)

(43,842

)

CREDITORS
Amounts falling due after more than one
year

7

59,556

54,248
NET LIABILITIES (63,451 ) (98,090 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (63,551 ) (98,190 )
SHAREHOLDERS' FUNDS (63,451 ) (98,090 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ACTIV FIRST LIMITED (REGISTERED NUMBER: 06980859)

BALANCE SHEET - continued
31 JULY 2024


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2024 and were signed on its behalf by:





N F Murray - Director


ACTIV FIRST LIMITED (REGISTERED NUMBER: 06980859)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Activ First Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Due to the continued support of the company's directors, the accounts have been prepared using the going concern basis.

Turnover
Turnover represents the sales of physical well-being activities and training, measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 16 ) .

ACTIV FIRST LIMITED (REGISTERED NUMBER: 06980859)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 220,267
DEPRECIATION
At 1 August 2023 142,682
Charge for year 11,338
At 31 July 2024 154,020
NET BOOK VALUE
At 31 July 2024 66,247
At 31 July 2023 77,585

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 53,067 58,859
Amounts owed by associates 16,561 22,050
Other debtors 46,854 208
116,482 81,117

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 53,715 49,967
Trade creditors 37,826 30,873
Taxation and social security 33,648 35,020
Other creditors 61,880 87,163
187,069 203,023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 9,301 19,301
Taxation and social security 33,634 -
Other creditors 16,621 34,947
59,556 54,248

ACTIV FIRST LIMITED (REGISTERED NUMBER: 06980859)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

31.7.24 31.7.23
£    £   
Bank overdrafts 43,715 39,967

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £ £

45 Ordinary A £1 45 45
40 Ordinary B £1 40 40
5 Ordinary C £1 5 5
5 Ordinary D £1 5 5
5 Ordinary E £1 5 5

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 July 2024 and the period ended 31 July 2023:

31.7.24 31.7.23
£    £   
N F Murray and B L Murray
Balance outstanding at start of year (24,302 ) 26,963
Amounts advanced 44,704 -
Amounts repaid - (51,265 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 20,402 (24,302 )