Activ First Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06980859 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

ACTIV FIRST LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Turner

SECRETARY:

R Miller

REGISTERED OFFICE:

7 South Parade

South Parade

Doncaster

England

DN1 2DY

REGISTERED NUMBER:

06980859 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

56,907

66,247

CURRENT ASSETS

Debtors

5

113,861

116,482

Cash in hand

-

445

113,861

116,927

CREDITORS

Amounts falling due within one year

6

146,549

187,069

NET CURRENT LIABILITIES

(32,688

)

(70,142

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

24,219

(3,895

)

CREDITORS

Amounts falling due after more than one
year

7

(26,401

)

(59,556

)

PROVISIONS FOR LIABILITIES

(4,464

)

-

NET LIABILITIES

(6,646

)

(63,451

)

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

(6,746

)

(63,551

)

SHAREHOLDERS' FUNDS

(6,646

)

(63,451

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

M Turner - Director

1.	STATUTORY INFORMATION

Activ First 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.

Due to the continued support of the company's director, the accounts have been prepared using the going concern basis.

Turnover

Turnover represents funding provided to deliver apprenticeships and the sale of physical well being activities and training. Turnover is recognised on completion of apprentice funding granted or when training is provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company has implemented an auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

220,267

DEPRECIATION

At 1 August 2024

154,020

Charge for year

9,340

At 31 July 2025

163,360

NET BOOK VALUE

At 31 July 2025

56,907

At 31 July 2024

66,247

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

56,016

53,067

Amounts owed by associates

-

16,561

Other debtors

57,845

46,854

113,861

116,482

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Bank loans and overdrafts

40,562

53,715

Trade creditors

14,991

37,826

Taxation and social security

37,021

33,648

Other creditors

53,975

61,880

146,549

187,069

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.7.25

31.7.24

£

Bank loans

-

9,301

Taxation and social security

18,199

33,634

Other creditors

8,202

16,621

26,401

59,556

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

Bank overdrafts

31,009

43,715

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

45

Ordinary A

£1

45

40

Ordinary B

£1

40

5

Ordinary C

£1

5

Ordinary D

£1

5

Ordinary E

£1

5

100