Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-05-01falseNo description of principal activity11truefalse 06973045 2023-05-01 2024-04-30 06973045 2022-05-01 2023-04-30 06973045 2024-04-30 06973045 2023-04-30 06973045 c:Director1 2023-05-01 2024-04-30 06973045 d:CurrentFinancialInstruments 2024-04-30 06973045 d:CurrentFinancialInstruments 2023-04-30 06973045 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 06973045 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 06973045 d:ShareCapital 2024-04-30 06973045 d:ShareCapital 2023-04-30 06973045 d:SharePremium 2024-04-30 06973045 d:SharePremium 2023-04-30 06973045 d:RetainedEarningsAccumulatedLosses 2024-04-30 06973045 d:RetainedEarningsAccumulatedLosses 2023-04-30 06973045 c:OrdinaryShareClass1 2023-05-01 2024-04-30 06973045 c:OrdinaryShareClass1 2024-04-30 06973045 c:OrdinaryShareClass1 2023-04-30 06973045 c:OrdinaryShareClass2 2023-05-01 2024-04-30 06973045 c:OrdinaryShareClass2 2024-04-30 06973045 c:OrdinaryShareClass2 2023-04-30 06973045 c:OrdinaryShareClass3 2023-05-01 2024-04-30 06973045 c:OrdinaryShareClass3 2024-04-30 06973045 c:OrdinaryShareClass3 2023-04-30 06973045 c:OrdinaryShareClass4 2023-05-01 2024-04-30 06973045 c:OrdinaryShareClass4 2024-04-30 06973045 c:OrdinaryShareClass4 2023-04-30 06973045 c:FRS102 2023-05-01 2024-04-30 06973045 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 06973045 c:FullAccounts 2023-05-01 2024-04-30 06973045 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 06973045 2 2023-05-01 2024-04-30 06973045 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 06973045














ACTIVE CIVIL ENGINEERING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 APRIL 2024

 
ACTIVE CIVIL ENGINEERING LIMITED
REGISTERED NUMBER:06973045

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
272,310
230,694

Cash at bank and in hand
  
66,548
128,229

  
338,858
358,923

Creditors: amounts falling due within one year
 5 
(152,893)
(240,266)

NET CURRENT ASSETS
  
 
 
185,965
 
 
118,657

TOTAL ASSETS LESS CURRENT LIABILITIES
  
185,965
118,657

  

NET ASSETS
  
£185,965
£118,657


CAPITAL AND RESERVES
  

Called up share capital 
 6 
110
110

Share premium account
  
236
236

Profit and loss account
  
185,619
118,311

  
£185,965
£118,657


The director considers 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 director acknowledges his 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 23 January 2025.




J C O'Donovan
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ACTIVE CIVIL ENGINEERING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Active Civil Engineering Limited is a private limited company incorporated in England and Wales.  The registered office of the company is Henwood House, Henwood, Ashford, Kent  TN23 3JB.  The principal place of business is Unit 26 Greenacres Trading Estate, Aveley Road, Upminster, Essex  RM14 2TN.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Rendering of services

Revenue 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 revenue 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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 2

 
ACTIVE CIVIL ENGINEERING LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 : 1).


4.


Debtors

2024
2023


Trade debtors
28,296
2,857

Amounts owed by group undertakings
244,008
217,404

Other debtors
6
10,433

£272,310
£230,694



5.


Creditors: Amounts falling due within one year

2024
2023

Trade creditors
-
94,795

Other taxation and social security
7,421
-

Other creditors
143,472
143,471

Accruals and deferred income
2,000
2,000

£152,893
£240,266


Page 3

 
ACTIVE CIVIL ENGINEERING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Share capital

2024
2023
Allotted, called up and fully paid



1,000 (2023 - 1,000) Ordinary shares shares of £0.10 each
100
100
40 (2023 - 40) 'B' Ordinary shares shares of £0.10 each
4
4
30 (2023 - 30) 'C' Ordinary Shares shares of £0.10 each
3
3
30 (2023 - 30) 'D' Ordinary shares shares of £0.10 each
3
3

£110

£110



7.
Controlling party / Ultimate parent undertaking and controlling party



Active C & P Holdings Limited is the controlling party of the company.
The ultimate parent undertaking is Active C & P Holdings Limited, a company incorporated in England and Wales.
The company is exempt from the requirement of preparing consolidated financial statements as it is a subsidiary undertaking of a small group under section 383 of the Companies Act 2006.
 



Page 4