REGISTERED NUMBER: 07176275 (England and Wales)

ACTIVE HANDLING SYSTEMS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W J N Edwards

K N Edwards

SECRETARY:

K N Edwards

REGISTERED OFFICE:

Beauchamp House

402-403 Stourport Road

Kidderminster

Worcestershire

DY11 7BG

REGISTERED NUMBER:

07176275 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

250,192

274,126

Investments

6

414,780

235,313

664,972

509,439

CURRENT ASSETS

Stocks

99,818

53,296

Debtors

7

908,746

818,746

Cash at bank

154,184

416,388

1,162,748

1,288,430

CREDITORS

Amounts falling due within one year

8

23,366

32,843

NET CURRENT ASSETS

1,139,382

1,255,587

TOTAL ASSETS LESS CURRENT LIABILITIES

1,804,354

1,765,026

CREDITORS

Amounts falling due after more than one year

9

(108,042

)

(115,940

)

PROVISIONS FOR LIABILITIES

(50,767

)

(6,709

)

NET ASSETS

1,645,545

1,642,377

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

1,645,445

1,642,277

SHAREHOLDERS' FUNDS

1,645,545

1,642,377

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 13th November 2025 and were signed on its behalf by:

K N Edwards - Director

1.	STATUTORY INFORMATION

Active Handling Systems 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Motor vehicles

-

25% on reducing balance

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

20,200

AMORTISATION

At 1st April 2024

and 31st March 2025

20,200

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

174,478

-

190,032

-

364,510

Additions

-

182

-

1,124

1,306

At 31st March 2025

174,478

182

190,032

1,124

365,816

DEPRECIATION

At 1st April 2024

-

-

90,384

-

90,384

Charge for year

-

46

24,913

281

25,240

At 31st March 2025

-

46

115,297

281

115,624

NET BOOK VALUE

At 31st March 2025

174,478

136

74,735

843

250,192

At 31st March 2024

174,478

-

99,648

-

274,126

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st April 2024

235,313

Revaluations

179,467

At 31st March 2025

414,780

NET BOOK VALUE

At 31st March 2025

414,780

At 31st March 2024

235,313

Cost or valuation at 31st March 2025 is represented by:

Other

investments

£

Valuation in 2024

235,313

Valuation in 2025

179,467

414,780

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

890,046

800,046

Other debtors

18,700

18,700

908,746

818,746

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

14,678

22,650

Trade creditors

84

-

Tax

-

147

Social security and other taxes

600

-

VAT

4,406

6,533

Directors' current accounts

2,741

2,692

Accrued expenses

857

821

23,366

32,843

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

108,042

115,940

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1st April 2024

1,642,277

Profit for the year

108,168

Dividends

(105,000

)

At 31st March 2025

1,645,445