ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Registered number: 08198023

ETIVE MANAGEMENT LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

ETIVE MANAGEMENT LIMITED

REGISTERED NUMBER: 08198023

BALANCE SHEET

AS AT 31 MARCH 2025

	31 March	30 September
	2025	2023
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	1		1
Cash at bank and in hand		32,039		16,454
		32,040		16,455
Creditors: amounts falling due within one year	5	(5,244)		(4,750)
Net current assets			26,796		11,705

Net assets			26,796		11,705

Capital and reserves
Called up share capital	6	1,655,001	1,435,001
Profit and loss account		(1,628,205)	(1,423,296)
		26,796	11,705

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 period 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 on 11 December 2025.

F D Macmillan

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

ETIVE MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Etive Management Limited is a company limited by shares, incorporated in England and Wales. Its registered office is Long Meadow Farm, Aston Hill, Aston Clinton, HP22 5NQ.

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

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.

2.3

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.

2.4

Creditors

Short term creditors are measured at the transaction price.

2.5

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.

2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 2

ETIVE MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

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.

Employees

The average monthly number of employees, including directors, during the period was 3 (2023 - 3).

Page 3

ETIVE MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

Debtors

					31 March	30 September
					2025	2023
					£	£


Called up share capital not paid	1	1

Corporation tax	48	-
Other taxation and social security	2,196	1,750
Other creditors	3,000	3,000
	5,244	4,750

Allotted, called up and fully paid

1,655,001 (2023 - 1,435,001) Ordinary shares of £1.00 each	1,655,001	1,435,001

During the year, 130,000 Ordinary £1 shares were issued at par to Mr K S Macmillan, the director of the company.

7.	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 £49,137 (2023 - £18,616).

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