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Registration number: 14224026

Active Legacy Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Active Legacy Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 6

Active Legacy Ltd

Company Information

Directors | Mr E P L Hamilton Mr J M Hewitt

Registered office | Unit 1, Office 1 Tower Lane Business Park Tower Lane Warmley Bristol BS30 8XT

Accountants | Ross & Partners (Bristol) Limited Accountants and Tax Consultants Unit 1, Office 1 Tower Lane Business Park Tower Lane Warmley Bristol BS30 8XT

Active Legacy Ltd

(Registration number: 14224026)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 3 | 28,443 | 30,917
Cash at bank and in hand |  | 9,993 | 11,022
|  | 38,436 | 41,939
Creditors: Amounts falling due within one year | 4 | (14,765) | (35,309)
Net assets |  | 23,671 | 6,630
Capital and reserves |  |  |
Called up share capital | 5 | 1,000 | 1,000
Retained earnings |  | 22,671 | 5,630
Shareholders' funds |  | 23,671 | 6,630

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Active Legacy Ltd

(Registration number: 14224026)
Balance Sheet as at 31 July 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 April 2026 and signed on its behalf by:

......................................... Mr J M Hewitt Director

Active Legacy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Active Legacy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 3).

3 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 2,679
Other debtors | 28,443 | 28,238
| 28,443 | 30,917

Active Legacy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 156 | 194
Taxation and social security | 890 | 33,231
Accruals and deferred income | 1,250 | 1,200
Other creditors | 12,469 | 684
| 14,765 | 35,309

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

6 | Related party transactions

Summary of transactions with other related parties

Loans from related parties

2025 | Key management £ | Total £
At start of period | 684 | 684
Advanced | 316 | 316
Repaid | (1,000) | (1,000)
At end of period | - | -

2024 | Key management £ | Total £
Advanced | 709 | 709
Repaid | (25) | (25)
At end of period | 684 | 684