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Registered number: 06720040 ACTIVE INFORMATICS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
ACTIVE INFORMATICS LTD REGISTERED NUMBER: 06720040 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 193 |  | 685
|  |  | 193 |  | 685
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 129,059 |  | 221,700 |
Cash at bank and in hand |  | 82,014 |  | 50,735 |
|  | 211,073 |  | 272,435 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (111,950) |  | (168,406) |
Net current assets |  |  | 99,123 |  | 104,029
Total assets less current liabilities |  |  | 99,316 |  | 104,714
Creditors: amounts falling due after more than one year | 8 |  | - |  | (9,181)
Net assets |  |  | 99,316 |  | 95,533
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 107 |  | 107
Share premium account |  |  | 122,328 |  | 122,328
Capital redemption reserve |  |  | 4 |  | 4
Profit and loss account |  |  | (23,123) |  | (26,906)
|  |  | 99,316 |  | 95,533
Page 1
ACTIVE INFORMATICS LTD REGISTERED NUMBER: 06720040 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 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 comprehensive income 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 by:
P S Smith
Director
Date: 3 November 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
ACTIVE INFORMATICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Active Informatics Ltd is a limited liability company incorporated in England and Wales. The address of its registered office is Belvedere House, Basing View, Basingstoke, Hampshire, RG21 4HG. 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 for services during the year, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% and 33%
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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | 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. Page 3
ACTIVE INFORMATICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
| 2.8 | 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.
| 2.9 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.10 | Pensions
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 payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
ACTIVE INFORMATICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.11 | 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.
| 2.12 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
3. | Employees
| The average monthly number of employees, including directors, during the year was 14 (2024 - 14).
Page 5
ACTIVE INFORMATICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Intangible assets
|  | Research and development
|  | £
| Cost |
| At 1 May 2024 | 365,250
| At 30 April 2025 | 365,250
| Amortisation |
| At 1 May 2024 | 365,250
| At 30 April 2025 | 365,250
| Net book value |
| At 30 April 2025 | -
| At 30 April 2024 | -
Page 6
ACTIVE INFORMATICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 May 2024 | 2,272
| At 30 April 2025 | 2,272
| Depreciation |
| At 1 May 2024 | 1,587
| Charge for the year on owned assets | 492
| At 30 April 2025 | 2,079
| Net book value |
| At 30 April 2025 | 193
| At 30 April 2024 | 685
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 117,365 | 205,223
| Other debtors | 2,733 | 2,733
| Prepayments and accrued income | 8,961 | 7,545
| Tax recoverable | - | 6,199
|  | 129,059 | 221,700
Page 7
ACTIVE INFORMATICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 9,181 | 10,648
| Trade creditors | 37,733 | 20,306
| Other taxation and social security | 51,631 | 61,307
| Other creditors | 3,930 | 743
| Accruals and deferred income | 9,475 | 75,402
|  | 111,950 | 168,406
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 9,181
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 9,181 | 10,648
|  | 9,181 | 10,648
| Amounts falling due 1-2 years |  |
| Bank loans | - | 9,181
|  | - | 9,181
|  | 9,181 | 19,829
Page 8
ACTIVE INFORMATICS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 7,400 (2024 - 7,400) 'A' Preference shares of £0.01 each | 74 | 74
|  | 1,600 (2024 - 1,600) 'B' Ordinary shares of £0.01 each | 16 | 16
|  | 1,700 (2024 - 1,700) 'C' Ordinary shares of £0.01 each | 17 | 17
|  |  | 107 | 107
| All shares rank pari passu with each other, however the directors have the authority to pay differing rates of dividends on each class of share.
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £17,513 (2024: £15,749). Contributions totalling £2,477 (2024: nil) were payable to the fund at the balance sheet date and are included in creditors.
12. | Related party transactions
| The company is related to Sailfish Equity and Management Limited by virtue of its director, P S Smith, having an interest in both companies. During the year the company was charged fees amounting to £54,000 (2024: £72,000) by Sailfish Equity and Management Limited. At the year end Sailfish Equity and Management Limited was owed £7,200 (2024: £7,200).
Page 9