Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30truetrue2023-05-01falseNo description of principal activity11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08242697 2023-05-01 2024-04-30 08242697 2022-05-01 2023-04-30 08242697 2024-04-30 08242697 2023-04-30 08242697 c:Director1 2023-05-01 2024-04-30 08242697 d:PlantMachinery 2023-05-01 2024-04-30 08242697 d:PlantMachinery 2024-04-30 08242697 d:PlantMachinery 2023-04-30 08242697 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08242697 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 08242697 d:MotorVehicles 2023-05-01 2024-04-30 08242697 d:MotorVehicles 2024-04-30 08242697 d:MotorVehicles 2023-04-30 08242697 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08242697 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 08242697 d:OfficeEquipment 2023-05-01 2024-04-30 08242697 d:OfficeEquipment 2024-04-30 08242697 d:OfficeEquipment 2023-04-30 08242697 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08242697 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 08242697 d:ComputerEquipment 2023-05-01 2024-04-30 08242697 d:ComputerEquipment 2024-04-30 08242697 d:ComputerEquipment 2023-04-30 08242697 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08242697 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 08242697 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08242697 d:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 08242697 d:CurrentFinancialInstruments 2024-04-30 08242697 d:CurrentFinancialInstruments 2023-04-30 08242697 d:Non-currentFinancialInstruments 2024-04-30 08242697 d:Non-currentFinancialInstruments 2023-04-30 08242697 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08242697 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08242697 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 08242697 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 08242697 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 08242697 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-04-30 08242697 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-04-30 08242697 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-04-30 08242697 d:ShareCapital 2024-04-30 08242697 d:ShareCapital 2023-04-30 08242697 d:SharePremium 2024-04-30 08242697 d:SharePremium 2023-04-30 08242697 d:RetainedEarningsAccumulatedLosses 2024-04-30 08242697 d:RetainedEarningsAccumulatedLosses 2023-04-30 08242697 c:OrdinaryShareClass1 2023-05-01 2024-04-30 08242697 c:OrdinaryShareClass1 2024-04-30 08242697 c:OrdinaryShareClass1 2023-04-30 08242697 c:OrdinaryShareClass2 2023-05-01 2024-04-30 08242697 c:OrdinaryShareClass2 2024-04-30 08242697 c:OrdinaryShareClass2 2023-04-30 08242697 c:OrdinaryShareClass3 2023-05-01 2024-04-30 08242697 c:OrdinaryShareClass3 2024-04-30 08242697 c:OrdinaryShareClass3 2023-04-30 08242697 c:FRS102 2023-05-01 2024-04-30 08242697 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08242697 c:FullAccounts 2023-05-01 2024-04-30 08242697 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08242697 d:HirePurchaseContracts d:WithinOneYear 2024-04-30 08242697 d:HirePurchaseContracts d:WithinOneYear 2023-04-30 08242697 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-04-30 08242697 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-04-30 08242697 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 08242697 d:AcceleratedTaxDepreciationDeferredTax 2023-04-30 08242697 d:TaxLossesCarry-forwardsDeferredTax 2024-04-30 08242697 d:TaxLossesCarry-forwardsDeferredTax 2023-04-30 08242697 2 2023-05-01 2024-04-30 08242697 6 2023-05-01 2024-04-30 08242697 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 08242697














ACTIVE C&P HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 APRIL 2024

 
ACTIVE C&P HOLDINGS LIMITED
REGISTERED NUMBER:08242697

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note

FIXED ASSETS
  

Tangible assets
 4 
3,874,515
3,626,786

Investments
 5 
27,102
27,102

  
3,901,617
3,653,888

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
762,945
441,510

Cash at bank and in hand
  
23,007
69,482

  
785,952
510,992

Creditors: amounts falling due within one year
 7 
(1,379,272)
(1,978,018)

NET CURRENT LIABILITIES
  
 
 
(593,320)
 
 
(1,467,026)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
3,308,297
2,186,862

Creditors: amounts falling due after more than one year
 8 
(1,217,788)
(390,751)

PROVISIONS FOR LIABILITIES
  

Deferred tax
 11 
(740,729)
(586,750)

  
 
 
(740,729)
 
 
(586,750)

NET ASSETS
  
£1,349,780
£1,209,361


CAPITAL AND RESERVES
  

Called up share capital 
 13 
32,628
32,628

Share premium account
  
39,729
39,729

Profit and loss account
  
1,277,423
1,137,004

  
£1,349,780
£1,209,361


Page 1

 
ACTIVE C&P HOLDINGS LIMITED
REGISTERED NUMBER:08242697

BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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 O'Donovan
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
ACTIVE C&P HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Active C & P Holdings Limited is a private company limited by shares and incorporated in England and Wales. The company registration number is 08242697.  The registered office of the company is Henwood House, Henwood, Ashford, Kent  TN24 8DH.  The principal place of business is Unit 26 Greenacre 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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

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.

 
2.4

Interest income

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

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
ACTIVE C&P HOLDINGS LIMITED
 

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

2.Accounting policies (continued)

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line and reducing balance methods..

Depreciation is provided on the following basis:

Plant and machinery
-
20%
reducing balance
Motor vehicles
-
25%
reducing balance
Office equipment
-
25%
reducing balance
Computer equipment
-
25%
straight line

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 4

 
ACTIVE C&P HOLDINGS LIMITED
 

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

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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.

 
2.12

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.

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 5

 
ACTIVE C&P HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Computer equipment
Total



Cost or valuation


At 1 May 2023
5,994,964
859,407
191
2,468
6,857,030


Additions
825,439
270,320
-
-
1,095,759


Disposals
(59,999)
-
-
-
(59,999)



At 30 April 2024

6,760,404
1,129,727
191
2,468
7,892,790



Depreciation


At 1 May 2023
2,739,750
487,853
173
2,468
3,230,244


Charge for the year on owned assets
257,313
57,906
5
-
315,224


Charge for the year on financed assets
445,700
63,145
-
-
508,845


Disposals
(36,038)
-
-
-
(36,038)



At 30 April 2024

3,406,725
608,904
178
2,468
4,018,275



Net book value



At 30 April 2024
£3,353,679
£520,823
£13
£-
£3,874,515



At 30 April 2023
£3,255,214
£371,554
£18
£-
£3,626,786


5.


Fixed asset investments





Investments in subsidiary companies



Cost or valuation


At 1 May 2023
27,102



At 30 April 2024
£27,102




Page 6

 
ACTIVE C&P HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Debtors

2024
2023


Trade debtors
306,000
150,000

Amounts owed by group undertakings
456,945
234,707

Other debtors
-
56,803

£762,945
£441,510



7.


Creditors: Amounts falling due within one year

2024
2023

Bank loans
50,000
50,000

Trade creditors
(1,000)
(1,000)

Amounts owed to group undertakings
162,720
162,720

Other taxation and social security
19,191
-

Obligations under finance lease and hire purchase contracts
690,676
1,330,222

Other creditors
454,685
433,076

Accruals and deferred income
3,000
3,000

£1,379,272
£1,978,018



8.


Creditors: Amounts falling due after more than one year

2024
2023

Bank loans
66,667
116,667

Net obligations under finance leases and hire purchase contracts
1,151,121
274,084

£1,217,788
£390,751


Finance lease and hire purchase agreements are secured on the assets concerned.

Page 7

 
ACTIVE C&P HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023

Amounts falling due within one year

Bank loans
50,000
50,000


50,000
50,000

Amounts falling due 1-2 years

Bank loans
50,000
50,000


50,000
50,000

Amounts falling due 2-5 years

Bank loans
16,667
66,667


16,667
66,667


£116,667
£166,667



10.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023


Within one year
690,676
1,330,222

Between 1-5 years
1,151,121
274,085

£1,841,797
£1,604,307

Page 8

 
ACTIVE C&P HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

11.


Deferred taxation




2024





At beginning of year
(586,750)


Charged to profit or loss
(153,979)



At end of year
£(740,729)

The provision for deferred taxation is made up as follows:

2024
2023


Accelerated capital allowances
(897,459)
(743,480)

Tax losses carried forward
156,730
156,730

£(740,729)
£(586,750)


12.


Provisions









At 30 April 2024


13.


Share capital

2024
2023
Allotted, called up and fully paid



16,100 (2023 - 16,100) Ordinary shares of £1.00 each
16,100
16,100
10,000 (2023 - 10,000) 'A' Ordinary shares of £1.00 each
10,000
10,000
6,528 (2023 - 6,528) 'B' Ordinary shares of £1.00 each
6,528
6,528

£32,628

£32,628



14.
Controlling party 



Mr J O'Donovan the director of the company, has control of the company as a result of controlling, directly or indirectly, 80% of the issued share capital. 


Page 9