Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-30true2024-01-01falseNo description of principal activity33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07371736 2024-01-01 2024-12-31 07371736 2023-01-01 2023-12-31 07371736 2024-12-31 07371736 2023-12-31 07371736 c:Director4 2024-01-01 2024-12-31 07371736 d:CurrentFinancialInstruments 2024-12-31 07371736 d:CurrentFinancialInstruments 2023-12-31 07371736 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07371736 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07371736 d:UKTax 2024-01-01 2024-12-31 07371736 d:UKTax 2023-01-01 2023-12-31 07371736 d:ShareCapital 2024-12-31 07371736 d:ShareCapital 2023-12-31 07371736 d:RetainedEarningsAccumulatedLosses 2024-12-31 07371736 d:RetainedEarningsAccumulatedLosses 2023-12-31 07371736 c:FRS102 2024-01-01 2024-12-31 07371736 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07371736 c:FullAccounts 2024-01-01 2024-12-31 07371736 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07371736 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 07371736














ACTIVE DESIGN AND BUILD LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2024

 
ACTIVE DESIGN AND BUILD LIMITED
REGISTERED NUMBER:07371736

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 7 
670,668
520,830

Cash at bank and in hand
 8 
13,357
159,682

  
684,025
680,512

Creditors: amounts falling due within one year
 9 
(679,902)
(618,835)

Net current assets
  
 
 
4,123
 
 
61,677

Total assets less current liabilities
  
4,123
61,677

  

Net assets
  
£4,123
£61,677


Capital and reserves
  

Called up share capital 
  
201
201

Profit and loss account
  
3,922
61,476

  
£4,123
£61,677


The directors consider 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 directors acknowledge their 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 30 May 2025.




................................................
J M Knight
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
ACTIVE DESIGN AND BUILD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Active Design and Build Limited is a private limited company incorporated in England and Wales. The registered office of the company is Unit 3, The Viaduct Business Centre, 364a Coldharbour Lane, Brixton, London, SW9 8PL. 

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

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.

 
2.4

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.

 
2.5

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.

Page 2

 
ACTIVE DESIGN AND BUILD LIMITED
 

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

2.Accounting policies (continued)

 
2.6

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.

 
2.7

Taxation

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.



3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Directors' remuneration





5.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
67,816
87,794


67,816
87,794


Total current tax
£67,816
£87,794

Deferred tax

Total deferred tax
£-
£-


Taxation on profit on ordinary activities
£67,816
£87,794
Page 3

 
ACTIVE DESIGN AND BUILD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
5.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is the same as (2023 - the same as) the standard rate of corporation tax in the UK of 25% (2023 - 23.5%) as set out below:

2024
2023
£
£


Profit on ordinary activities before tax
£271,262
£373,591


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.5%)
67,816
87,794

Effects of:

Total tax charge for the year
£67,816
£87,794


6.


Dividends

2024
2023
£
£


Dividends paid
261,000
261,000

£261,000
£261,000


7.


Debtors

2024
2023
£
£


Trade debtors
670,668
520,830

£670,668
£520,830



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
13,357
159,682

£13,357
£159,682


Page 4

 
ACTIVE DESIGN AND BUILD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
489,499
497,392

Corporation tax
155,609
87,793

Other taxation and social security
33,794
32,650

Accruals and deferred income
1,000
1,000

£679,902
£618,835



10.


Related party transactions

During the year the company raised sales totalling £3,278,810 (2023: £7,257,891) to Lexadon Limited. At the balance sheet date Lexadon Limited owed Active Design and Build £636,172 (2023: £520,830). The directors of Lexadon Limited are the parents of the directors and shareholders of Active Design and Build Limited. 
During the year the company raised sales totalling £1,313,095 (2023: £1,064,374) to Lexadon Properties Limited. At the balance sheet date Lexadon Properties owed Active Design and Build £22,575 (2023: £Nil). Both companies have common shareholders.


11.
Controlling party

In the opinion of the directors there is no ultimate controlling party.


Page 5