Acorah Software Products - Accounts Production 16.3.350 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13454789 Mr Oliver Randell Mr Simon Broomhead iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13454789 2023-12-31 13454789 2024-12-31 13454789 2024-01-01 2024-12-31 13454789 frs-core:CurrentFinancialInstruments 2024-12-31 13454789 frs-core:Non-currentFinancialInstruments 2024-12-31 13454789 frs-core:FurnitureFittings 2024-12-31 13454789 frs-core:FurnitureFittings 2024-01-01 2024-12-31 13454789 frs-core:FurnitureFittings 2023-12-31 13454789 frs-core:NetGoodwill 2024-12-31 13454789 frs-core:NetGoodwill 2024-01-01 2024-12-31 13454789 frs-core:NetGoodwill 2023-12-31 13454789 frs-core:PlantMachinery 2024-12-31 13454789 frs-core:PlantMachinery 2024-01-01 2024-12-31 13454789 frs-core:PlantMachinery 2023-12-31 13454789 frs-core:ShareCapital 2024-12-31 13454789 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13454789 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13454789 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13454789 frs-bus:SmallEntities 2024-01-01 2024-12-31 13454789 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 13454789 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13454789 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 13454789 frs-bus:OrdinaryShareClass1 2024-12-31 13454789 frs-core:DeferredTaxation 2024-01-01 2024-12-31 13454789 frs-core:DeferredTaxation 2023-12-31 13454789 frs-core:DeferredTaxation 2024-12-31 13454789 frs-bus:Director1 2024-01-01 2024-12-31 13454789 frs-bus:Director2 2024-01-01 2024-12-31 13454789 frs-countries:EnglandWales 2024-01-01 2024-12-31 13454789 2022-12-31 13454789 2023-12-31 13454789 2023-01-01 2023-12-31 13454789 frs-core:CurrentFinancialInstruments 2023-12-31 13454789 frs-core:Non-currentFinancialInstruments 2023-12-31 13454789 frs-core:ShareCapital 2023-12-31 13454789 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13454789 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31
Registered number: 13454789
Active Ems Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Active Ems Ltd for the year ended 31 December 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Active Ems Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Active Ems Ltd , as a body, in accordance with the terms of our engagement letter dated 05/05/2023. Our work has been undertaken solely to prepare for your approval the accounts of Active Ems Ltd and state those matters that we have agreed to state to the directors of Active Ems Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Active Ems Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Active Ems Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Active Ems Ltd . You consider that Active Ems Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Active Ems Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
25th June 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 13454789
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 309,103 348,374
Tangible Assets 5 313,377 323,435
622,480 671,809
CURRENT ASSETS
Stocks 6 504,889 773,772
Debtors 7 458,936 328,176
Cash at bank and in hand 46,140 19,748
1,009,965 1,121,696
Creditors: Amounts Falling Due Within One Year 8 (1,384,332 ) (1,546,572 )
NET CURRENT ASSETS (LIABILITIES) (374,367 ) (424,876 )
TOTAL ASSETS LESS CURRENT LIABILITIES 248,113 246,933
Creditors: Amounts Falling Due After More Than One Year 9 (513,119 ) (227,689 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (59,542 ) (16,458 )
NET (LIABILITIES)/ASSETS (324,548 ) 2,786
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (324,648 ) 2,686
SHAREHOLDERS' FUNDS (324,548) 2,786
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Page 3
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Oliver Randell
Director
25th June 2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Active Ems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13454789 . The registered office is Unit A5/ A6 Chamberhall Business Park, Harvard Road Bury, Bury, Greater Manchester, BL9 0FU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% RBM
Fixtures & Fittings 10% RBM
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 17)
14 17
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 392,719
As at 31 December 2024 392,719
Amortisation
As at 1 January 2024 44,345
Provided during the period 39,271
As at 31 December 2024 83,616
Net Book Value
As at 31 December 2024 309,103
As at 1 January 2024 348,374
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 390,701 3,081 393,782
Additions 32,000 - 32,000
Disposals (10,950 ) - (10,950 )
As at 31 December 2024 411,751 3,081 414,832
Depreciation
As at 1 January 2024 70,132 215 70,347
Provided during the period 32,078 287 32,365
Disposals (1,257 ) - (1,257 )
As at 31 December 2024 100,953 502 101,455
Net Book Value
As at 31 December 2024 310,798 2,579 313,377
As at 1 January 2024 320,569 2,866 323,435
6. Stocks
2024 2023
£ £
Stock 504,889 773,772
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Page 6
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 302,954 299,754
Amounts owed by group undertakings 2,039 1,039
Other debtors 153,943 27,383
458,936 328,176
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 334,579 841,967
Amounts owed to participating interests 91,217 76,038
Other creditors 924,595 535,689
Taxation and social security 33,941 92,878
1,384,332 1,546,572
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 450,119 211,619
Other creditors 63,000 16,070
513,119 227,689
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2024 16,458 16,458
Additions 43,084 43,084
Balance at 31 December 2024 59,542 59,542
11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
12. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
13. Debenture
There is a fixed and floating charge, including a negative pledge, registered at Companies House over all present and future assets of the company.  
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