Activeplan Consulting Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06810529

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		139,500		-
Tangible Assets	5		15,708		17,826

			155,208		17,826
CURRENT ASSETS
Debtors	6	131,182		218,689
Cash at bank and in hand		95,838		4,311

		227,020		223,000
Creditors: Amounts Falling Due Within One Year	7	(370,025 )		(219,395 )

NET CURRENT ASSETS (LIABILITIES)			(143,005 )		3,605

TOTAL ASSETS LESS CURRENT LIABILITIES			12,203		21,431

Creditors: Amounts Falling Due After More Than One Year	8		(5,000 )		(15,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,927 )		(4,441 )

NET ASSETS			3,276		1,990

CAPITAL AND RESERVES
Called up share capital	9		990		990
Profit and Loss Account			2,286		1,000

SHAREHOLDERS' FUNDS			3,276		1,990

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Activeplan Consulting Limited

Balance Sheet (continued)

As At 31 December 2024

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 George Stevenson

Director

04/06/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Activeplan Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06810529 . The registered office is Northgate House North Gate, New Basford, Nottingham, NG7 7BQ.

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. 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.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... 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:

Computer Equipment

25% reducing balance

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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.

...CONTINUED

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Activeplan Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.7. Taxation - continued

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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2023: 15)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 January 2024	30,000	-	30,000
Additions	-	155,000	155,000

As at 31 December 2024	30,000	155,000	185,000

Amortisation
As at 1 January 2024	30,000	-	30,000
Provided during the period	-	15,500	15,500

As at 31 December 2024	30,000	15,500	45,500

Net Book Value
As at 31 December 2024	-	139,500	139,500

As at 1 January 2024	-	-	-

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition.

Goodwill is initially recognised as an asset at cost and is subsequentlymeasured at cost less accumulated amortisation and accumulated impairment losses.

Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date.

Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be

made.

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2024	71,557
Additions	2,936

As at 31 December 2024	74,493

...CONTINUED

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Activeplan Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Depreciation
As at 1 January 2024	53,731
Provided during the period	5,054

As at 31 December 2024	58,785

Net Book Value
As at 31 December 2024	15,708

As at 1 January 2024	17,826

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	93,608	89,068
Amounts owed by group undertakings	22,893	23,996
Other debtors	14,681	105,625

	131,182	218,689

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	33,943	20,468
Bank loans and overdrafts	10,000	10,000
Other creditors	255,771	146,500
Taxation and social security	70,311	42,427

	370,025	219,395

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	5,000	15,000

9. Share Capital

	2024	2023
Allotted, called up and fully paid	£	£
990 Ordinary Shares of £ 1.00 each	990	990

	2024	2024	2023	2023
	No.	£	£	No.
Ordinary A shares of £1 each	593	593	593	593
Ordinary B shares of £1 each	-	-	-	-
Ordinary C shares of £1 each	1	1	1	1
Ordinary D shares of £1 each	-	-	-	-
Ordinary E shares of £1 each	296	296	296	296

...CONTINUED

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Activeplan Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Ordinary F shares of £1 each	99	99	99	99
Ordinary G shares of £1 each	1	1	1	1

	990	990	990	990

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr Timothy Aikin	642	-	642	-	-

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