IRIS Accounts Production v25.4.12.37 03764475 Board of Directors 1.6.24 31.5.25 31.5.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03764475 2024-05-31 03764475 2025-05-31 03764475 2024-06-01 2025-05-31 03764475 2023-05-31 03764475 2023-06-01 2024-05-31 03764475 2024-05-31 03764475 ns15:EnglandWales 2024-06-01 2025-05-31 03764475 ns14:PoundSterling 2024-06-01 2025-05-31 03764475 ns10:Director1 2024-06-01 2025-05-31 03764475 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03764475 ns10:SmallEntities 2024-06-01 2025-05-31 03764475 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 03764475 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 03764475 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 03764475 ns10:FullAccounts 2024-06-01 2025-05-31 03764475 1 2024-06-01 2025-05-31 03764475 ns10:Director2 2024-06-01 2025-05-31 03764475 ns10:Director3 2024-06-01 2025-05-31 03764475 ns10:Director4 2024-06-01 2025-05-31 03764475 ns10:Director5 2024-06-01 2025-05-31 03764475 ns10:CompanySecretary1 2024-06-01 2025-05-31 03764475 ns10:RegisteredOffice 2024-06-01 2025-05-31 03764475 ns5:CurrentFinancialInstruments 2025-05-31 03764475 ns5:CurrentFinancialInstruments 2024-05-31 03764475 ns5:ShareCapital 2025-05-31 03764475 ns5:ShareCapital 2024-05-31 03764475 ns5:CapitalRedemptionReserve 2025-05-31 03764475 ns5:CapitalRedemptionReserve 2024-05-31 03764475 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 03764475 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 03764475 ns5:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 03764475 ns5:LeaseholdImprovements 2024-06-01 2025-05-31 03764475 ns5:FurnitureFittings 2024-06-01 2025-05-31 03764475 ns5:ComputerEquipment 2024-06-01 2025-05-31 03764475 ns5:IntangibleAssetsOtherThanGoodwill 2024-05-31 03764475 ns5:IntangibleAssetsOtherThanGoodwill 2025-05-31 03764475 ns5:IntangibleAssetsOtherThanGoodwill 2024-05-31 03764475 ns5:PlantMachinery 2024-05-31 03764475 ns5:PlantMachinery 2024-06-01 2025-05-31 03764475 ns5:PlantMachinery 2025-05-31 03764475 ns5:PlantMachinery 2024-05-31 03764475 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 03764475 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 03764475 ns5:CurrentFinancialInstruments 2024-06-01 2025-05-31 03764475 ns5:WithinOneYear 2025-05-31 03764475 ns5:WithinOneYear 2024-05-31 03764475 ns5:BetweenOneFiveYears 2025-05-31 03764475 ns5:BetweenOneFiveYears 2024-05-31 03764475 ns5:AllPeriods 2025-05-31 03764475 ns5:AllPeriods 2024-05-31

REGISTERED NUMBER: 03764475 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Active Facilities Management Ltd.

Active Facilities Management Ltd. (Registered number: 03764475)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Active Facilities Management Ltd.

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | Mr A Powell

| Mr C Tarsey

| Mrs A Tarsey

| Mr B H Martin

| Mr S Brian

| SECRETARY: | Mrs S Powell

| REGISTERED OFFICE: | Unit 4, Headley Park 10

| Headley Road East

| Woodley

| Reading

| Berkshire

| RG5 4SW

| REGISTERED NUMBER: | 03764475 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| Chartered Accountants

| TOR

| Saint-Cloud Way

| Maidenhead

| Berkshire

| SL6 8BN

Active Facilities Management Ltd. (Registered number: 03764475)

Balance Sheet

31 May 2025

| 31.5.25 |  | 31.5.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 56,400 |  | 56,400 |  |

Tangible assets | 5 | 44,886 |  | 55,875 |  |

101,286 |  | 112,275 |  |

CURRENT ASSETS

Stocks | 3,740 |  | - |  |

Debtors | 6 | 2,285,641 |  | 2,276,392 |  |

Cash at bank and in hand | 382,512 |  | 649,146 |  |

2,671,893 |  | 2,925,538 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,566,445 | ) | (1,493,888 | ) |

NET CURRENT ASSETS | 1,105,448 |  | 1,431,650 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,206,734 |  | 1,543,925 |  |

PROVISIONS FOR LIABILITIES | (6,568 | ) | (9,535 | ) |

NET ASSETS | 1,200,166 |  | 1,534,390 |  |

CAPITAL AND RESERVES

Called up share capital | 101 |  | 100 |  |

Capital redemption reserve | 2 |  | 2 |  |

Retained earnings | 1,200,063 |  | 1,534,288 |  |

SHAREHOLDERS' FUNDS | 1,200,166 |  | 1,534,390 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Active Facilities Management Ltd. (Registered number: 03764475)

Balance Sheet - continued

31 May 2025

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 25 February 2026 and were signed on its behalf by:

Mr S Brian - Director

Active Facilities Management Ltd. (Registered number: 03764475)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Active Facilities Management Ltd. 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.

| The accounts are prepared on a going concern basis as in the opinion of the directors the company has sufficient finance available to it to meet its obligations as they fall due for the foreseeable future, that is at least 12 months from the date of approval of the accounts.

| Significant judgements and estimates

| In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| The company does not make significant estimates and assumptions concerning the future.

| Turnover

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

| 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, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised.

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will received the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| the costs incurred and the costs to complete the contract can be measured reliably.

Active Facilities Management Ltd. (Registered number: 03764475)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| Improvements to property | - | Straight line over 7 years

| Fixtures and fittings | - | at varying rates on cost

| Computer equipment | - | 50% on cost and 20% on cost

| Stocks

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

| Financial instruments

| Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and therefore at fair value, with changes recognised in profit and loss.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Active Facilities Management Ltd. (Registered number: 03764475)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Equity settled share options

| Certain employees of the Company receive remuneration in the form of awards of options in respect of shares in Active Facilities Management Limited, whereby they render services in exchange for such equity-based awards.

| The cost of the services to be received from employees and the corresponding increase in the share options

| reserve are measured with reference to the fair value of the parent company's shares on the date on which the equity-based awards are granted.

| The cost of these equity-based awards is recognised in profit or loss, together with a corresponding increase in total equity under share options reserve, over the vesting period. The cumulative expense recognised for equity based awards granted at each reporting date until the vesting date reflects the extent to which the vesting period has expired, as well as the Company's best estimate of the number of equity-based awards that will ultimately vest. The estimate is revised if subsequent information indicates that the number of equity-based awards expected to vest differs from previous estimates.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 36 (2024 - 33 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 56,400 |  |

| NET BOOK VALUE

| At 31 May 2025 | 56,400 |  |

| At 31 May 2024 | 56,400 |  |

Active Facilities Management Ltd. (Registered number: 03764475)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 255,919 |  |

| Additions | 18,266 |  |

| At 31 May 2025 | 274,185 |  |

| DEPRECIATION

| At 1 June 2024 | 200,044 |  |

| Charge for year | 29,255 |  |

| At 31 May 2025 | 229,299 |  |

| NET BOOK VALUE

| At 31 May 2025 | 44,886 |  |

| At 31 May 2024 | 55,875 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 2,010,380 |  | 2,127,617 |  |

| Other debtors | 275,261 |  | 148,775 |  |

2,285,641 |  | 2,276,392 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade creditors | 504,250 |  | 895,248 |  |

| Taxation and social security | 396,383 |  | 254,283 |  |

| Other creditors | 665,812 |  | 344,357 |  |

1,566,445 |  | 1,493,888 |  |

| A fixed and floating charge is registered at Companies House in favour of the lender, RBS Invoice Finance Limited.

Active Facilities Management Ltd. (Registered number: 03764475)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

8. | LEASING AGREEMENTS

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Within one year | 122,646 |  | 122,646 |  |

| Between one and five years | 163,528 |  | 286,174 |  |

286,174 |  | 408,820 |  |

9. | ULTIMATE CONTROLLING PARTY

| In the opinion of the directors there is no ultimate controlling party.

10. | SHARE-BASED PAYMENT TRANSACTIONS

| The tax authority approved Enterprise Management Incentive Share Option Scheme is operated for eligible employees and Directors.

| The options vest in accordance with terms determined by the directors but include continued employment and a change of control. If the options remain unexercised after a period of ten years from the date of grant, the options expire. Options are forfeited if an employee leaves the company. Obligations under this scheme will be met by the issue of Ordinary shares.

| The estimated fair value of the share options was valued by applying the Black-Scholes option pricing model.

|  | Weighted average exercise price |  |  | Weighted average exercise price |  |  |

|  | (£ | ) | Number |  | (£ | ) | Number |  |

|  | 2025 |  | 2025 |  | 2024 |  | 2024 |  |

| Outstanding at the beginning of the year |  | - |  | - |  | - |  | - |  |

| Granted during the year |  | - |  | 1,700 |  | - |  | - |  |

| Exercised during the year |  | - |  | 100 |  | - |  | - |  |

| Forfeited during the year |  | - |  | - |  | - |  | - |  |

| Outstanding at the end of the year |  |  | 1,600 |  |  | - |  |

| The total expense recognised in the income statement in relation to the above share-based payment transactions was £0.45.