REGISTERED NUMBER: 00900220 (England and Wales)

ACRIVARN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S L Cope

K L Worsnop

SECRETARY:

S L Cope

REGISTERED OFFICE:

Unit 1B

Crescent Trading Estate

Dewbury Road

Leeds

LS11 5LQ

REGISTERED NUMBER:

00900220 (England and Wales)

ACCOUNTANTS:

UHY BPR Heaton

Chartered Accountants

Glenewes House

Gate Way Drive

Leeds

West Yorkshire

LS19 7XY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

335,077

393,890

335,077

393,890

CURRENT ASSETS

Stocks

208,395

267,958

Debtors

6

361,146

495,440

Cash at bank and in hand

868,542

678,365

1,438,083

1,441,763

CREDITORS

Amounts falling due within one year

7

600,297

975,184

NET CURRENT ASSETS

837,786

466,579

TOTAL ASSETS LESS CURRENT LIABILITIES

1,172,863

860,469

PROVISIONS FOR LIABILITIES

52,862

68,495

NET ASSETS

1,120,001

791,974

CAPITAL AND RESERVES

Called up share capital

1,000

5,000

Share premium

128

128

Capital redemption reserve

4,000

-

Retained earnings

1,114,873

786,846

SHAREHOLDERS' FUNDS

1,120,001

791,974

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2025 and were signed on its behalf by:

S L Cope - Director

1.	STATUTORY INFORMATION

Acrivarn Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax, together with the movement in amounts recoverable on contracts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, has now been amortised in full previously being written off evenly over its estimated useful life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance and 10% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments

Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors and trade creditors.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 6 April 2024

and 5 April 2025

20,000

AMORTISATION

At 6 April 2024

and 5 April 2025

20,000

NET BOOK VALUE

At 5 April 2025

-

At 5 April 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 6 April 2024

26,451

786,446

812,897

Additions

-

65,234

65,234

Disposals

-

(74,916

)

(74,916

)

At 5 April 2025

26,451

776,764

803,215

DEPRECIATION

At 6 April 2024

-

419,007

419,007

Charge for year

-

78,023

78,023

Eliminated on disposal

-

(28,892

)

(28,892

)

At 5 April 2025

-

468,138

468,138

NET BOOK VALUE

At 5 April 2025

26,451

308,626

335,077

At 5 April 2024

26,451

367,439

393,890

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

257,864

122,732

Amounts recoverable on contract

83,400

354,835

Other debtors

19,882

17,873

361,146

495,440

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

110,392

225,549

Amounts owed to group undertakings

-

56,054

Taxation and social security

228,608

108,008

Other creditors

261,297

585,573

600,297

975,184

Certain creditors who have supplied goods to the company under a reservation of title clause may have a charge on such goods included in the stock of the Company. It is not practicable to quantify the amount secured.

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

99,000

99,000

Between one and five years

49,500

148,500

148,500

247,500