2024-04-012025-03-312025-03-31false04136124Active Ark 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Active Ark Limited

Registered Number
04136124
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Active Ark Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Mr D BLYTH

Company Secretary

Mrs S BLYTH

Registered Address

Unit E Baron Way
Kingmoor Business Park
Carlisle
CA6 4SJ

Registered Number

04136124 (England and Wales)
Active Ark Limited
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3648,624638,817
Investments5100100
Investment property4337,147337,147
985,871976,064
Current assets
Debtors6574,158510,175
Cash at bank and on hand1,003,684706,792
1,577,8421,216,967
Creditors amounts falling due within one year7(334,401)(357,479)
Net current assets (liabilities)1,243,441859,488
Total assets less current liabilities2,229,3121,835,552
Provisions for liabilities9(36,700)(28,500)
Net assets2,192,6121,807,052
Capital and reserves
Called up share capital26052
Other reserves4949
Profit and loss account2,192,3031,806,951
Shareholders' funds2,192,6121,807,052
The financial statements were approved and authorised for issue by the Director on 17 July 2025, and are signed on its behalf by:
Mr D BLYTH
Director
Registered Company No. 04136124
Active Ark Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows: Land and building depreciation can be further analysed as follows: Freehold property - 2% straight line Leasehold property - 33% straight line

Reducing balance (%)Straight line (years)
Land and buildings2-
Plant and machinery25-
Fixtures and fittings15-
Vehicles25-
Office Equipment-3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20252024
Average number of employees during the year1313
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 April 24697,18248,091340,705109,82623,3071,219,111
Additions14,378-69,759-2,00186,138
Disposals--(30,918)--(30,918)
At 31 March 25711,56048,091379,546109,82625,3081,274,331
Depreciation and impairment
At 01 April 24255,18131,338211,02164,90817,846580,294
Charge for year16,8694,18938,2966,7383,19369,285
On disposals--(23,872)--(23,872)
At 31 March 25272,05035,527225,44571,64621,039625,707
Net book value
At 31 March 25439,51012,564154,10138,1804,269648,624
At 31 March 24442,00116,753129,68444,9185,461638,817
The net book value of land and buildings can be further analysed as follows: Leasehold property improvements - £27,141 Freehold property - £412,369
4.Investment property

£
Fair value at 01 April 24337,147
At 31 March 25337,147
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 April 24100100
At 31 March 25100100
Net book value
At 31 March 25100100
At 31 March 24100100

Notes

1Investments in group undertakings and participating interests
6.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables254,335194,824
Other debtors259,234262,358
Prepayments and accrued income60,58952,993
Total574,158510,175
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables11,14526,398
Amounts owed to related parties100100
Taxation and social security221,641219,533
Accrued liabilities and deferred income101,515111,448
Total334,401357,479
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year
9.Provisions for liabilities
The provision for deferred tax is made up of £36,700 in respect of accelerated capital allowances.

2025

2024

££
Net deferred tax liability (asset)36,70028,500
Total36,70028,500
10.Directors advances, credits and guarantees
On 1 April 2024 a Director owed the company £11,198. During the period the company provided further loan advances of £224,165 and the director made repayments of £227,000. On 31 March 2025 the Director owed the company £8,566. Interest of £204 was charged on this loan using the HMRC approved rate for beneficial loan arrangements. On 1 April 2024 a Director owed the company £1,160. During the period the company provided further loan advances of £95,795 and the director made repayments of £96,500. On 31 March 2024 the Director owed the company £455. Interest of £nil was charged on this loan using the HMRC approved rate for beneficial loan arrangements.
11.Related party transactions
The company was charged rent of £72,000 (2024 - £72,000) by the Active Ark pension scheme. The director of the company is one of the trustees and beneficiaries of this pension scheme. The transactions took place at arms length market value.