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# ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

## Company limited by guarantee

## Company Registration Number:
06950215 (England and Wales)

## Unaudited statutory accounts for the year ended 31 July 2025

## Period of accounts

## Start date: 1 August 2024

## End date: 31 July 2025

# ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

## Contents of the Financial Statements

for the Period Ended 31 July 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

Directors' report period ended 31 July 2025

The directors present their report with the financial statements of the company for the period ended 31 July 2025

Principal activities of the company

Active Community Enterprise (A.C.E.) CIC exists to benefit the community by supporting adults experiencing disadvantage, including people with additional needs and disabilities, primarily in Belle Vale and surrounding areas. The company delivers structured health, wellbeing, creative, and social inclusion activities designed to improve physical and mental health, reduce isolation, and support independence. Activities during the year included regular wellbeing sessions, creative and drama groups, inclusive social events, and supervised vocational opportunities through a community garden shop and fishing provision. All activities are delivered in line with the company’s asset locked, community benefit purpose.

Company policy on disabled employees

The company is committed to equal opportunities and to complying with all relevant legislation relating to the employment of disabled persons. Applications for employment from disabled persons are considered fairly and objectively, having regard to the individual’s aptitudes and abilities. Where reasonably practicable, appropriate support and adjustments are provided to enable individuals to perform their duties effectively.

Additional information

Principal activities and review of the year Active Community Enterprise (A.C.E.) Community Interest Company is a community interest company limited by guarantee, established to deliver community-based services and activities for the benefit of its local community. During the year ended 31 July 2025, the company generated turnover of £742,829 (2024: £725,079) and reported an operating surplus of £26,784 (2024: £70,485). After taking account of interest income and finance costs, the surplus for the year amounted to £28,232 (2024: £64,339). The directors note that the reduction in surplus compared to the prior year is primarily attributable to one-off employment-related settlement costs incurred during the year, together with increased operating costs associated with the delivery of services and continued investment in facilities and staff, including depreciation of tangible fixed assets. At the year end, the company maintained a strong cash position of £130,922 (2024: £104,415) and net assets of £171,411 (2024: £164,524). During the year, scheduled repayments were made against the company’s long-term loan, reducing the outstanding balance to £26,244 (2024: £31,289). During the year, the directors also undertook a review of the classification and presentation of income and expenditure to improve the clarity and consistency of financial reporting. This has resulted in comparatives being presented on a more consistent basis with the current year, providing a clearer foundation for future reporting.

Directors

The directors shown below have held office during the whole of the period from
1 August 2024 to 31 July 2025

Stephen Reed
Stephen Percival

The director shown below has held office during the period of
1 August 2024 to 26 September 2024

Michael Prescott

Secretary Julie Harding

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
27 April 2026

And signed on behalf of the board by:
Name: Stephen Reed
Status: Director

# ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

## Profit And Loss Account

for the Period Ended 31 July 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 742,829 | 725,079
Cost of sales: | ( 600,299 ) | ( 550,937 )
Gross profit(or loss): | 142,530 | 174,142
Administrative expenses: | ( 124,104 ) | ( 105,282 )
Other operating income: | 8,358 | 1,625
Operating profit(or loss): | 26,784 | 70,485
Interest receivable and similar income: | 1,664 | 1,449
Interest payable and similar charges: | ( 725 ) | ( 7,595 )
Profit(or loss) before tax: | 27,723 | 64,339
Tax: | 509 |
Profit(or loss) for the financial year: | 28,232 | 64,339

# ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

## Balance sheet

As at 31 July 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 82,500 | 85,000
Total fixed assets: |  | 82,500 | 85,000
Current assets
Debtors: | 4 | 13,714 | 19,653
Cash at bank and in hand: |  | 130,922 | 104,415
Total current assets: |  | 144,636 | 124,068
Creditors: amounts falling due within one year: | 5 | ( 29,481 ) | ( 13,255 )
Net current assets (liabilities): |  | 115,155 | 110,813
Total assets less current liabilities: |  | 197,655 | 195,813
Creditors: amounts falling due after more than one year: | 6 | ( 26,244 ) | ( 31,289 )
Total net assets (liabilities): |  | 171,411 | 164,524
Members' funds
Profit and loss account: |  | 171,411 | 164,524
Total members' funds: |  | 171,411 | 164,524

The notes form part of these financial statements

# ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

## Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 27 April 2026
and signed on behalf of the board by:

Name: Stephen Reed
Status: Director

The notes form part of these financial statements

# ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable for services provided. Revenue is recognised when the service to which it relates has been provided. In practice, services are delivered on a weekly basis and payroll costs are paid one week in arrears; accordingly, income is recognised in the accounting period following service delivery, ensuring that turnover is matched appropriately with the related costs and reflects the substance of the service provision.

  Tangible fixed assets depreciation policy

  TANGIBLE ASSETS Tangible assets are initially measured at cost and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Land and buildings: straight line over 40 years Fixtures, fittings and equipment: 25% straight line Motor vehicles: 25% straight line IMPAIRMENT At each reporting date, the company reviews whether there is any indication that an asset may be impaired. Where such indications exist, the recoverable amount is estimated and an impairment loss is recognised where the carrying amount exceeds the recoverable amount. Impairment losses are reviewed for possible reversal at each reporting date.

  Other accounting policies

  In addition to the company’s policy on revenue recognition, the financial statements include accounting policies relating to the going concern basis of preparation, current taxation, tangible assets and depreciation, impairment of assets, government grants, financial instruments, and the company’s status as a company limited by guarantee.

# ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 35 | 35

# ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 August 2024 | 100,000 |  | 6,965 |  | 7,985 | 114,950
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 July 2025 | 100,000 |  | 6,965 |  | 7,985 | 114,950
Depreciation |  |  |  |  |  |
At 1 August 2024 | 15,000 |  | 6,965 |  | 7,985 | 29,950
Charge for year | 2,500 |  |  |  |  | 2,500
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 July 2025 | 17,500 |  | 6,965 |  | 7,985 | 32,450
Net book value |  |  |  |  |  |
At 31 July 2025 | 82,500 |  | 0 |  | 0 | 82,500
At 31 July 2024 | 85,000 |  | 0 |  | 0 | 85,000

# ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 13,714 | 19,653
Total | 13,714 | 19,653

# ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 8,015 | 8,015
Other creditors | 21,466 | 5,240
Total | 29,481 | 13,255

# ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 6. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 26,244 | 31,289
Total | 26,244 | 31,289

# COMMUNITY INTEREST ANNUAL REPORT

### ACTIVE COMMUNITY ENTERPRISE (A.C.E.) COMMUNITY INTEREST COMPANY

### Company Number: 06950215 (England and Wales)

### Year Ending: 31 July 2025

Company activities and impact

1.1 Community Purpose and Beneficiaries Active Community Enterprise (A.C.E.) CIC exists to benefit the community by supporting adults experiencing disadvantage, including those with additional needs and disabilities, primarily in Belle Vale and surrounding areas. Our activities align with recognised public-benefit purposes such as the relief of disability and the advancement of health and wellbeing. We operate with a strict asset lock to ensure all income supports these community purposes. 1.2 Core Services and Therapeutic Activities During the year, ACE delivered a structured programme of primary-purpose activities designed to support the physical, emotional, and social needs of our beneficiaries: > Health and Wellbeing: Sessions in Zumba, Tai Chi, and yoga supporting approximately 50 adults to improve mental and physical health. > Creative Activity: Weekly drama groups and seasonal performances, including a production of “Oh my word Santa is Scouse”, supporting confidence and teamwork. > Social Inclusion: Inclusive activities such as discos and themed evenings (Country and western and Fish & Chips nights) were held to reduce isolation. 1.3 Vocational Activity: Garden Shop and Fishing Provision The company operates a Community Garden Shop and a fishing tackle provision as supervised vocational and therapeutic activities. > These provide opportunities for beneficiaries to develop practical skills like customer interaction and routine. > Financial data confirms these are operated for community benefit rather than profit; garden enterprise costs (£8,584.28) exceeded related shop income (£5,602.07) for the year. 1.4 Community Engagement and Events ACE organized several inclusive events to strengthen community participation, including a Christmas Grotto, Halloween Night, and Spring Festival. These events directly supported social inclusion and provided shared experiences for beneficiaries and local residents. 1.5 Facilities, Accessibility, and Sustainability To support safe service delivery, ACE invested in site and equipment improvements: > £6,630 was spent on environmental site improvements, including heating-related works and tree maintenance. > £2,132 was spent on one-off purchases such as a marquee, lawnmowers, a storage shed, and a wheelchair to support accessibility. 1.6 Community Benefit Achieved Through its activities, ACE has supported improved wellbeing and independence, reduced social isolation, and provided vocational experience and respite for families and carers. 1.7 Governance and Board Changes During the reporting period, the composition of the Board changed as part of routine governance. A director ceased to hold office, and appropriate steps were taken to ensure effective oversight, continuity, and compliance with the company’s regulatory obligations and asset-locked purpose.

Consultation with stakeholders

Ongoing engagement occurred through daily interaction with beneficiaries, families, and carers. Informal feedback from staff and partners informed new projects like the fishing tackle provision. While no separate formal exercise was held this year, the company intends to develop structured beneficiary forums in the future.

Directors' remuneration

Directors received remuneration during the year only in their capacity as employees performing operational and managerial duties. This was processed through payroll and included in staff costs. No additional remuneration was paid for their roles as office-holding directors.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
27 April 2026

And signed on behalf of the board by:
Name: Stephen Reed
Status: Director